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  2. Raw data - Wikipedia

    en.wikipedia.org/wiki/Raw_data

    Raw data is a relative term (see data), because even once raw data have been "cleaned" and processed by one team of researchers, another team may consider these processed data to be "raw data" for another stage of research. Raw data can be inputted to a computer program or used in manual procedures such as analyzing statistics from a survey.

  3. Data - Wikipedia

    en.wikipedia.org/wiki/Data

    The term capta, which emphasizes the act of observation as constitutive, is offered as an alternative to data for visual representations in the humanities. The term data-driven is a neologism applied to an activity which is primarily compelled by data over all other factors.

  4. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly known as the Wheat Committee for its chairman Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure created.

  6. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  7. 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.

  8. Remote Automated Weather Station - Wikipedia

    en.wikipedia.org/wiki/Remote_Automated_Weather...

    Remote Automatic Weather Station (RAWS) with TriLeg tower at Ruby Lake Ruby Lake National Wildlife Refuge, Elko County, Nevada. The Remote Automatic Weather Stations (RAWS) system is a network of automated weather stations run by the U.S. Forest Service (USFS) and Bureau of Land Management (BLM) and monitored by the National Interagency Fire Center (NIFC), mainly to observe potential wildfire ...

  9. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    In accounting terms, assets are recorded on the left side (debit) of asset accounts, because they are typically shown on the left side of the accounting equation (A=L+SE). Likewise, an increase in liabilities and shareholder's equity are recorded on the right side (credit) of those accounts, thus they also maintain the balance of the accounting ...