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A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
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. Transactions include purchases, sales, receipts and payments by an individual person or an organization ...
e. 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. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts ...
Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [1] [2] Each transaction transfers value from credited accounts ...
Online public access catalog. The online public access catalog ( OPAC ), now frequently synonymous with library catalog, is an online database of materials held by a library or group of libraries. Online catalogs have largely replaced the analog card catalogs previously used in libraries.
A printed 3000-page three-volume and CD version of the Catalogue was published in 1998. That was preceded by a Catalog of the genera of recent fishes in 1990. The Catalog was renamed Eschmeyer's Catalog of Fishes in 2019, and is now edited by Ronald Fricke, Richard van der Laan and William N. Eschmeyer. It is available online, and updated monthly.
List of online encyclopedias. This is a list of well-known online encyclopedias that are accessible or formerly accessible on the Internet . The largest online encyclopedias are general reference works, though there are also many specialized ones. Some online encyclopedias are editions of a print encyclopedia, such as Encyclopædia Britannica ...
Th 63rd Monte-Carlo Television Festival red carpet featured Prince Albert II of Monaco, David Boreanaz, Morgan Freeman, Simone Ashley, and Mary-Louise Parker.