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  2. Regularity theory - Wikipedia

    en.wikipedia.org/wiki/Regularity_theory

    Regularity is a topic of the mathematical study of partial differential equations(PDE) such as Laplace's equation, about the integrability and differentiability of weak solutions. Hilbert's nineteenth problem was concerned with this concept.

  3. Reconciliation (accounting) - Wikipedia

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

    Reconciliation in accounting is not only important for businesses, but may also be convenient for households and individuals. It is prudent to reconcile credit card accounts and checkbooks on a regular basis, for example. This is done by comparing debit card receipts or check copies with a person's bank statements. Benefits of reconciling:

  4. Generally Accepted Accounting Principles (United States)

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

    Consistency principle: The company uses the same accounting principles and methods from period to period. Conservatism principle : When choosing between two solutions, the one which has the less favorable outcome is the solution which should be chosen (see convention of conservatism )

  5. Regular distribution (economics) - Wikipedia

    en.wikipedia.org/wiki/Regular_distribution...

    Regularity, sometimes called Myerson's regularity, is a property of probability distributions used in auction theory and revenue management. Examples of distributions that satisfy this condition include Gaussian , uniform , and exponential ; some power law distributions also satisfy regularity. [ 1 ]

  6. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping ...

  7. Statistical regularity - Wikipedia

    en.wikipedia.org/wiki/Statistical_regularity

    Statistical regularity is a notion in statistics and probability theory that random events exhibit regularity when repeated enough times or that enough sufficiently similar random events exhibit regularity.

  8. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...

  9. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received. It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1]

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