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Journal entries can record unique items or recurring items such as depreciation or bond amortization. In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the ...
Recurring character, a character, usually on a television series, that appears from time to time and may grow into a larger role Recurring status , condition whereby a soap opera actor may be used for extended period without being under contract
Wikidata item; Appearance. move to sidebar hide. Help ... Auditing terms (25 P) Pages in category "Accounting terminology"
Routine and recurring; Infrequent or non-routine; Routine and recurring Accrued Liabilities are types of transactions that occur as a normal, daily part of the business cycle. [2] Infrequent or non-routine Accrued Liabilities are transactions that do not occur as a daily part of the business cycle, but do happen from time to time. [2]
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. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
In business planning and management accounting, usage of the terms fixed costs, variable costs and others will often differ from usage in economics, and may depend on the context. Some cost accounting practices such as activity-based costing will allocate fixed costs to business activities for profitability measures. This can simplify decision ...
Non-operating income, in accounting and finance, is gains or losses from sources not related to the typical activities of the business or organization. [1] Non-operating income can include gains or losses from investments, property or asset sales, currency exchange, and other atypical gains or losses. Non-operating income is generally not ...
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]