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  2. List of time periods - Wikipedia

    en.wikipedia.org/wiki/List_of_time_periods

    The biggest Terekeme of the past into discrete, quantified named blocks of time is called periodization. [1] This is a list of such named time periods as defined in various fields of study. These can be divided broadly into prehistorical periods and historical periods (when written records began to be kept).

  3. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    At the same time, the expense account associated with use of inventory is adjusted by an equal and opposite amount. Other adjustments such as posting depreciation and prepayments are also done at this time. This results in a listing called the adjusted trial balance. It is the accounts in this list, and their corresponding debit or credit ...

  4. Intertemporal budget constraint - Wikipedia

    en.wikipedia.org/wiki/Intertemporal_budget...

    In an intertemporal consumption model, the sum of utilities from expenditures made at various times in the future, these utilities discounted back to the present at the consumer's rate of time preference, would be maximized with respect to the amounts x t consumed in each period, subject to an intertemporal budget constraint.

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    As a result, non-current assets/liabilities are listed first followed by current assets/liabilities. [7] Current assets are the most liquid assets of a firm, which are expected to be realized within a 12-month period. Current assets include: cash - physical money; accounts receivable - revenues earned but not yet collected

  6. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    S t – Sales, during time period t. S&M – Sales & Marketing; SLR – Statutory Liquidity Ratio; S&OP – Sales and operations planning; SAAS – Software-as-a-Service; SAM – Strategic Asset Management or Software Asset Management; SBU – Strategic Business Unit; SBLC – Stand By Letter of Credit; SCM – Supply Chain Management; SCBA ...

  7. Time value of money - Wikipedia

    en.wikipedia.org/wiki/Time_value_of_money

    Time value of money problems involve the net value of cash flows at different points in time. In a typical case, the variables might be: a balance (the real or nominal value of a debt or a financial asset in terms of monetary units), a periodic rate of interest, the number of periods, and a series of cash flows. (In the case of a debt, cas

  8. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

  9. Time horizon - Wikipedia

    en.wikipedia.org/wiki/Time_horizon

    A time horizon, also known as a planning horizon, is a fixed point of time in the future at which point certain processes will be evaluated or assumed to end.It is necessary in an accounting, finance or risk management regime to assign such a fixed horizon time so that alternatives can be evaluated for performance over the same period of time.