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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.

  3. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

    Real-time posting; Reclassification (accounting) Record to report; Revenue center; Revenue recognition; S. Statement of changes in equity; Statement of changes in ...

  4. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    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 ...

  5. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    At the Defense Finance and Accounting Service (DFAS) superiors ordered accountants to make unsubstantiated change actions and enter false numbers. [5] In the Cleveland DFAS office, unsupported adjustments to make balances agree totaled $1.03 billion in 2010 alone, according to a December 2011 General Accounting Office report. [5]

  6. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  7. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations use in order to compile their financial statements. GAAP states that the purpose of account reconciliation is to provide accuracy and consistency in financial accounts. To ensure all cash outlays and inlays match ...

  8. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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.

  9. Timetable (disambiguation) - Wikipedia

    en.wikipedia.org/wiki/Timetable_(disambiguation)

    School timetable, a table for coordinating students, teachers, rooms, and other resources; Time horizon, a fixed point of time in the future at which point certain processes will be evaluated or assumed to end; Timeline, a project artifact. It is typically a graphic design showing a long bar labeled with dates alongside itself and (usually ...