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  2. Misleading graph - Wikipedia

    en.wikipedia.org/wiki/Misleading_graph

    Item C appears to be at least as large as Item A in the misleading pie chart, whereas in actuality, it is less than half as large. Item D looks a lot larger than item B, but they are the same size. Edward Tufte, a prominent American statistician, noted why tables may be preferred to pie charts in The Visual Display of Quantitative Information: [5]

  3. Resources, Events, Agents - Wikipedia

    en.wikipedia.org/wiki/Resources,_Events,_Agents

    Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).

  4. 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.

  5. Anti-pattern - Wikipedia

    en.wikipedia.org/wiki/Anti-pattern

    According to the authors of Design Patterns, there are two key elements to an anti-pattern that distinguish it from a bad habit, bad practice, or bad idea: . The anti-pattern is a commonly-used process, structure or pattern of action that, despite initially appearing to be an appropriate and effective response to a problem, has more bad consequences than good ones.

  6. 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. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  7. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    In accounting terms an ideal IT platform (or ERP system) would be one which presents the data management need at the press of a button, however, various factors such as legacy systems, complexity, changing information needs and so on usually mean a team is needed on an ongoing basis to ensure the correct format reports are prepared.

  8. Why Classroom Clip Charts Do More Harm Than Good - AOL

    www.aol.com/news/why-classroom-clip-charts-more...

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  9. Misuse of statistics - Wikipedia

    en.wikipedia.org/wiki/Misuse_of_statistics

    One usable definition is: "Misuse of Statistics: Using numbers in such a manner that – either by intent or through ignorance or carelessness – the conclusions are unjustified or incorrect." [1] The "numbers" include misleading graphics discussed in other sources. The term is not commonly encountered in statistics texts and there is no ...