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  2. Asian Clearing Union - Wikipedia

    en.wikipedia.org/wiki/Asian_Clearing_Union

    The Asian Clearing Union (ACU) was established on December 9, 1974, at the initiative of the United Nations Economic and Social Commission for Asia and the Pacific (ESCAP). The primary objective of ACU, at the time of its establishment, was to secure regional co-operation regarding the clearing of eligible monetary transactions among the ...

  3. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

  4. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.

  5. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    As a result, journal entries directly change the account balances on the general ledger. A properly documented journal entry consists of the correct date, amount(s) that will be debited, amount that will be credited, narration of the transaction, and unique reference number (i.e. check number).

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1]

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  8. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  9. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

    Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes. 0–9. 80:125 rule; A.