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Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms ...
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Period-end reporting (account-level) – Journal entry review, account reconciliations or detailed account analysis (e.g., utility spending per store); Management review controls (direct entity level) – Fluctuation analyses of income statement accounts at varying levels of aggregation or monthly reporting package containing summarized ...
The template shows a periodic table with small cells. Each cell is wikilinked to the element's article, and the background color is the category as used (commonly) on this wiki. Each cell is wikilinked to the element's article, and the background color is the category as used (commonly) on this wiki.
The terms data dictionary and data repository indicate a more general software utility than a catalogue. A catalogue is closely coupled with the DBMS software. It provides the information stored in it to the user and the DBA, but it is mainly accessed by the various software modules of the DBMS itself, such as DDL and DML compilers, the query optimiser, the transaction processor, report ...
The 2020 edition of the Armenian Tax Code the concept of micro-enterprise defines in which case the company or sole owner doing business in this form, is exempt from paying sales tax. [6] In Armenia the micro-enterprise business set up can take individual entrepreneurs, people who do some activities but cannot have employees.
Micro businesses in the Philippines can be defined according to the size of assets, size of equity capital, and number of employees. A typical micro business is a business that employs nine people or fewer, with assets of ₱3 million and below. In the Philippines, about 90 percent of all businesses are categorized as micro businesses.