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  2. Running total - Wikipedia

    en.wikipedia.org/wiki/Running_total

    But if we regarded 18 as the running total, we need only add 6 to 18 to get 24. So, 18 was, and 24 now is, the running total. In fact, we would not even need to know the sequence at all, but simply add 6 to 18 to get the new running total; as each new number is added, we get a new running total.

  3. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    Posting is the process of recording amounts as credits (right side), and amounts as debits (left side), in the pages of the general ledger. Additional columns to the right hold a running activity total (similar to a chequebook). [9] The general ledger should include the date, description and balance or total amount for each account.

  4. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    A spreadsheet is essentially just one table, whereas a database is a collection of many tables with machine-readable semantic relationships. While it is true that a workbook that contains three sheets is indeed a file containing multiple tables that can interact with each other, it lacks the relational structure of a database.

  5. 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.

  6. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    Export (DBF): Specifies whether the product support exporting (saving) selected rows to a dBase Table file. Export (Excel): Specifies whether the product support exporting (saving) selected rows to an Excel file. Usually also implies capability to copy the rows to the clipboard (in some format) for pasting into Excel.

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  8. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    Normal Balances refer to whether the balance for an account in a properly-formed trial balance is usually a debt or a credit. A normal balance also reflects the accounting equation. If a trial balance for an account is reversed, such an account is called a "contra-account" (e.g. accumulated depreciation as an asset or owners drawings as equity ...

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