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The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique, which allows its ledger to be located. The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts.
Index numbers are used especially to compare business activity, the cost of living, and employment. They enable economists to reduce unwieldy business data into easily understood terms. In contrast to a cost-of-living index based on the true but unknown utility function, a superlative index number is an index number that can be calculated. [1]
In information retrieval, an index term (also known as subject term, subject heading, descriptor, or keyword) is a term that captures the essence of the topic of a document. Index terms make up a controlled vocabulary for use in bibliographic records .
CAO – Chief administrative officer or chief accounting officer; CAPEX – Capital expenditure; CAPM – Capital asset pricing model [1] CBOE – Chicago Board Options Exchange; CBOT – Chicago Board of Trade; CDO – Collateralized debt obligation or chief data officer; CDM – Change and data management; CDS – Credit default swap; CEO ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) ...
The S&P 500 soared to record highs this year and confirmed its presence in a bull market -- and the momentum continues, with the index heading for a 24% annual gain. Investors have gotten excited ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
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