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The terms "innovative" or "aggressive" are also sometimes used. Another common synonym is "cooking the books". Creative accounting is oftentimes used in tandem with outright financial fraud (including securities fraud), and lines between the two are blurred. Creative accounting practices have been known since ancient times and appear world-wide ...
Khan Academy offers classes with educational videos hosted on YouTube. The website is meant to be used as a supplement to the videos, because it includes other features such as progress tracking, practice exercises, [21] and teaching tools. [22] The material can also be accessed through mobile applications. [23]
BookTube is a subcommunity on YouTube that focuses on books and literature. The BookTube community has, to date, reached hundreds of thousands of viewers worldwide. While the majority of BookTubers focus on Young Adult literature, many address other genres.
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of ...
Momentum accounting and triple-entry book keeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and the subject of his 1989 monograph. [1] It is proposed as an alternative to double-entry bookkeeping, which is the standard method used in the worldwide financial accounting system.
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A teaching method is a set of principles and methods used by teachers to enable student learning.These strategies are determined partly by the subject matter to be taught, partly by the relative expertise of the learners, and partly by constraints caused by the learning environment. [1]