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In information retrieval, an index term (also known as subject term, subject heading, descriptor, or keyword) is a term that captures the essence of the topic of a document. Index terms make up a controlled vocabulary for use in bibliographic records .
An index (pl.: usually indexes, more rarely indices) is a list of words or phrases ('headings') and associated pointers ('locators') to where useful material relating to that heading can be found in a document or collection of documents. Examples are an index in the back matter of a book and an index that serves as a library catalog.
Subject indexing is the act of describing or classifying a document by index terms, keywords, or other symbols in order to indicate what different documents are about, to summarize their contents or to increase findability.
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.
The word indexing service is today mostly used for computer programs, but may also cover services providing back-of-the-book indexes, journal indexes, and related kinds of indexes. [ 2 ] An indexing and abstracting service is a service that provides shortening or summarizing of documents and assigning of descriptors for referencing documents.
Index funds work by matching — or tracking — the performance of a stock market index. An index is a group of stocks that share similar traits. For example, the S&P 500 index represents the 500 ...
A bibliographic index is a bibliography intended to help find a publication. Citations are usually listed by author and subject in separate sections, or in a single alphabetical sequence under a system of authorized headings collectively known as controlled vocabulary , developed over time by the indexing service. [ 1 ]
The FASB expected the system to reduce the amount of time and effort required to research accounting issues, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts required ...