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  2. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    The general ledger contains a page for all accounts in the chart of accounts [5] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses. [6] It is the system of record for an organization’s financial transactions. [7]

  3. Topgrading - Wikipedia

    en.wikipedia.org/wiki/Topgrading

    Topgrading is a corporate hiring and interviewing methodology that is intended to identify preferred candidates for a particular position. [1] In the methodology, prospective employees undergo a 12-step process [2] that includes extensive interviews, the creation of detailed job scorecards, research into job history, coaching, and more. [3]

  4. Financial close management - Wikipedia

    en.wikipedia.org/wiki/Financial_close_management

    Financial close management [1] (FCM) [2] is a recurring process in management accounting by which accounting teams verify and adjust account balances at the end of a designated period [3] in order to produce financial reports representative of the company's true financial position [4] to inform stakeholders such as management, investors, lenders, and regulatory agencies.

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics:

  6. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]

  7. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.

  8. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    The human resource process was established to fulfill a number of objectives within the organization. These include: To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing, and maintaining human resources in order to achieve cost effective organizational objectives.

  9. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...