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An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...
Journal entries can record unique items or recurring items such as depreciation or bond amortization. In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the ...
"Think. Check. Submit." poster by an international initiative to help researchers avoid predatory publishing. Predatory publishing, also write-only publishing [1] [2] or deceptive publishing, [3] is an exploitative academic publishing business model, where the journal or publisher prioritizes self-interest at the expense of scholarship. It is ...
Cabells' Predatory Reports is a paid subscription service provided by Cabell Publishing featuring a database of deceptive and predatory journals, and Journalytics is a database of "verified, reputable journals", with details about those journals' acceptance rates and invited article percentages. [1]
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
If you’re stuck on today’s Wordle answer, we’re here to help—but beware of spoilers for Wordle 1275 ahead. Let's start with a few hints.
The first journal to be hijacked was the Swiss journal Archives des Sciences. In 2012 and 2013, more than 20 academic journals were hijacked. [ 1 ] In some cases, scammers find their victims in conference proceedings , extracting authors' emails from papers and sending them fake calls for papers.
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