Search results
Results from the WOW.Com Content Network
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
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. Transactions include purchases, sales, receipts and payments by an individual person or an organization ...
American Accounting Association [18] John Harry Evans III, University of Pittsburgh [18] Accounting & Finance. 0810-5391. 0.384. Accounting and Finance Association of Australia and New Zealand [19] Steven Cahan, University of Auckland [19] [20] Asia-Pacific Journal of Accounting & Economics. 1608-1625.
v. t. e. 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 ...
Moodle – Free and open-source learning management system. OLAT – Web-based Learning Content Management System. Omeka – Content management system for online digital collections. openSIS – Web-based Student Information and School Management system. Sakai Project – Web-based learning management system.
Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries. In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases. For example, when a company purchases merchandise from a vendor, and then in turn ...
A journaling file system is a file system that keeps track of changes not yet committed to the file system 's main part by recording the goal of such changes in a data structure known as a "journal", which is usually a circular log. In the event of a system crash or power failure, such file systems can be brought back online more quickly with a ...
t. e. In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.