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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 ...
A simple fraction (also known as a common fraction or vulgar fraction) [n 1] is a rational number written as a/b or , where a and b are both integers. [9] As with other fractions, the denominator (b) cannot be zero. Examples include 1 / 2 , − 8 / 5 , −8 / 5 , and 8 / −5 .
An irreducible fraction (or fraction in lowest terms, simplest form or reduced fraction) is a fraction in which the numerator and denominator are integers that have no other common divisors than 1 (and −1, when negative numbers are considered). [1]
The Q notation is a way to specify the parameters of a binary fixed point number format. For example, in Q notation, the number format denoted by Q8.8 means that the fixed point numbers in this format have 8 bits for the integer part and 8 bits for the fraction part. A number of other notations have been used for the same purpose.
In English and many other languages (including many that are written right-to-left), the integer part is at the left of the radix point, and the fraction part at the right of it. [24] A radix point is most often used in decimal (base 10) notation, when it is more commonly called the decimal point (the prefix deci-implying base 10).
The chart of accounts is the table of contents of the general ledger. Totaling of all debits and credits in the general ledger at the end of a financial period is known as trial balance . "Daybooks" or journals are used to list every single transaction that took place during the day, and the list is totaled at the end of the day.
A continued fraction is a mathematical expression that can be written as a fraction with a denominator that is a sum that contains another simple or continued fraction. Depending on whether this iteration terminates with a simple fraction or not, the continued fraction is finite or infinite .
Approximating an irrational number by a fraction π: 22/7 1-digit-denominator Approximating a rational number by a fraction with smaller denominator 399 / 941 3 / 7 1-digit-denominator Approximating a fraction by a fractional decimal number: 5 / 3 1.6667: 4 decimal places: Approximating a fractional decimal number by one with fewer digits 2.1784
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