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International Journal of Accounting: 0020-7063: 0.498 Elsevier [34] R. Abdel-Khalik, University of Illinois at Urbana-Champaign [34] [35] Journal of Accountancy: 1945-0729 [nb 1] American Institute of Certified Public Accountants [36] Kim Nilsen [37] Journal of Accounting, Auditing & Finance: 0148-558X: 0.321 SAGE Publications [38] Bharat ...
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
The Journal of Investing is a quarterly peer-reviewed academic journal that covers research on investment management, asset allocation, performance measurement, benchmarking, mutual funds, investing strategies such as 130/30 funds, global allocation, and practical investment ideas and portfolio strategies for the institutional buy-side such as pension funds.
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics. The editors-in-chief are J. Core (Massachusetts Institute of Technology), E. deHaan (Stanford University), and W. R. Guay (University of Pennsylvania).
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.
In finance, valuation analysis is required for many reasons including tax assessment, wills and estates, divorce settlements, business analysis, and basic bookkeeping and accounting. Since the value of things fluctuates over time, valuations are as of a specific date like the end of the accounting quarter or year.
In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .