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  2. Operational View - Wikipedia

    en.wikipedia.org/wiki/Operational_View

    The Department of Defense Architecture Framework (DoDAF) defines a standard way to organize a systems architecture into complementary and consistent views. It is especially suited to large systems with complex integration and interoperability challenges, and is apparently unique in its use of "operational views" detailing the external customer's operating domain in which the developing system ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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.

  4. Department of Defense Architecture Framework - Wikipedia

    en.wikipedia.org/wiki/Department_of_Defense...

    Non-automated information exchanges, such as verbal orders, are captured in the OV products only. SV-7 Systems/Services Performance Parameters Matrix Specifies the quantitative characteristics of systems and system hardware/software items, their interfaces (system data carried by the interface as well as communications link details that ...

  5. 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 ...

  6. Outline of accounting - Wikipedia

    en.wikipedia.org/wiki/Outline_of_accounting

    The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.

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  8. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

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