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A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
The New Palgrave Dictionary of Economics, 2008, v. 8, Appendix IV, pp. 854–69, and for the online version by drilling to the primary, secondary, or tertiary JEL code of interest here and pressing the Search button below it for article-preview links. National Bureau of Economic Research Working Papers abstracts by year via links
The index terms were mostly assigned by experts but author keywords are also common. The process of indexing begins with any analysis of the subject of the document. The indexer must then identify terms which appropriately identify the subject either by extracting words directly from the document or assigning words from a controlled vocabulary ...
An index (pl.: usually indexes, more rarely indices) is a list of words or phrases ('headings') and associated pointers ('locators') to where useful material relating to that heading can be found in a document or collection of documents. Examples are an index in the back matter of a book and an index that serves as a library catalog.
Index terms can consist of a word, phrase, or alphanumerical term. They are created by analyzing the document either manually with subject indexing or automatically with automatic indexing or more sophisticated methods of keyword extraction. Index terms can either come from a controlled vocabulary or be freely assigned.
The word indexing service is today mostly used for computer programs, but may also cover services providing back-of-the-book indexes, journal indexes, and related kinds of indexes. [2] An indexing and abstracting service is a service that provides shortening or summarizing of documents and assigning of descriptors for referencing documents. [3]
Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries. In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases. For example, when a company purchases merchandise from a vendor, and then in turn ...
Appendix (pl.: appendices or ... Index (publishing), ... The Appendix, a quarterly journal of history and culture This page was last edited on ...