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  2. Momentum accounting and triple-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Momentum_accounting_and...

    Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and is the title of his 1989 monograph. [1] It is a proposed alternative to double-entry bookkeeping , the method favored by the worldwide financial accounting system.

  3. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  4. Bank teller - Wikipedia

    en.wikipedia.org/wiki/Bank_teller

    A bank teller (often abbreviated to simply teller) is an employee of a bank whose responsibilities include the handling of customer cash and negotiable instruments. In some places, this employee is known as a cashier or customer representative. [1] Tellers also deal with routine customer service at a branch.

  5. Management accounting in supply chains - Wikipedia

    en.wikipedia.org/wiki/Management_accounting_in...

    Examples of performance measures are numbers of items produced, time required to produce, customer satisfaction and product quality (which is difficult to express numerically). Reductions in back orders, increased customer satisfaction and the ability to accommodate demand variations are advantages associated with flexibility.

  6. List of most-viewed YouTube videos - Wikipedia

    en.wikipedia.org/wiki/List_of_most-viewed...

    Specifically, to count as a legitimate view, a user must intentionally initiate the playback of the video and play at least 30 seconds of the video (or the entire video for shorter videos). Additionally, while replays count as views, there is a limit of 4 or 5 views per IP address during a 24-hour period, after which point, no further views ...

  7. Unit record equipment - Wikipedia

    en.wikipedia.org/wiki/Unit_record_equipment

    An IBM 407 Accounting Machine at US Army's Redstone Arsenal in 1961. Reports and summary data were generated by accounting or tabulating machines. The original tabulators only counted the presence of a hole at a location on a card. Simple logic, like ands and ors could be done using relays.

  8. Savings interest rates today: High-yield accounts still offer ...

    www.aol.com/finance/savings-interest-rates-today...

    An eagerly awaited jobs report released on December 6 showed hiring rebounding sharply, strengthening the case for a federal rate cut this month. Employers added 227,000 jobs to payrolls in ...

  9. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]