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2. ANSI/ASME Y14.1 - Wikipedia

   en.wikipedia.org/wiki/ANSI/ASME_Y14.1

   A size chart illustrating the ANSI sizes. In 1992, the American National Standards Institute adopted ANSI/ASME Y14.1 Decimal Inch Drawing Sheet Size and Format, [1] which defined a regular series of paper sizes based upon the de facto standard 8 + 1 ⁄ 2 in × 11 in "letter" size to which it assigned the designation "ANSI A".

3. Ledger - Wikipedia

   en.wikipedia.org/wiki/Ledger

   A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

4. List of AICPA Issues Papers - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

   [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...

5. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   A general ledger may be maintained on paper, on a computer, or in the cloud. [2] A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger.

6. Worksheet - Wikipedia

   en.wikipedia.org/wiki/Worksheet

   A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Software is increasingly taking over the paper-based worksheet.

7. Punched card - Wikipedia

   en.wikipedia.org/wiki/Punched_card

   [58]: 38 The information represented in a column by a combination of zones [12, 11, 0] and digits [0–9] is dependent on the use of that column. For example, the combination "12-1" is the letter "A" in an alphabetic column, a plus signed digit "1" in a signed numeric column, or an unsigned digit "1" in a column where the "12" has some other use.