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  2. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...

  3. Secondary source - Wikipedia

    en.wikipedia.org/wiki/Secondary_source

    Scipione Amati's History of the Kingdom of Woxu (1615), an example of a secondary source. In scholarship, a secondary source [1] [2] is a document or recording that relates or discusses information originally presented elsewhere. A secondary source contrasts with a primary, or original, source of the information being discussed. A primary ...

  4. Category:Accounting source documents - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_source...

    Aggregate of articles pertaining to accountancy source documents. Statement of account - a document sent by seller to the buyer to remind him or her of the amount due. it also shows the summary of all the transactions.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.

  6. X12 Document List - Wikipedia

    en.wikipedia.org/wiki/X12_Document_List

    Secondary Mortgage Market Loan Delivery 203 Secondary Mortgage Market Investor Report 205 Mortgage Note 206 Real Estate Inspection 245 Real Estate Tax Service Response 248 Account Assignment/Inquiry and Service/Status 259 Residential Mortgage Insurance Explanation of Benefits 260 Application for Mortgage Insurance Benefits 261

  7. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." [2] Financial statements may be used by users for different purposes:

  8. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Other Information in Documents Containing Audited Financial Statements full-text: December 1975 9: The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text: December 1975 10: Limited Review of Interim Financial Information full-text: December 1975 11: Using the Work of a Specialist full-text ...

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.