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Odoo has been used as a component of university courses. [6] A study on experimental learning suggested that Odoo (then known as OpenERP [7]) provides a suitable alternative to proprietary systems to supplement teaching. Several books have been written about Odoo, some covering specific areas such as accounting or development. [8] [9] [10]
Google Books (previously known as Google Book Search, Google Print, and by its code-name Project Ocean) [1] is a service from Google that searches the full text of books and magazines that Google has scanned, converted to text using optical character recognition (OCR), and stored in its digital database. [2]
Open-book accounting (OBA) is a business practice which opens up an organisation's accounts to some or all of those with an interest in the organisation, including its employees and its shareholders (including those whose shareholding is managed indirectly, for example through a mutual fund) and supply chain. [1]
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...
A main purpose of the project to develop IFRS 15 was that, although revenue is a critical metric for financial statement users, there were important differences between the IASB and FASB definitions of revenue, and there were different definitions of revenue even within each board's guidance for similar transactions accounting for under different standards. [3]
Other Comprehensive Basis of Accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy , [ 1 ] under Statement on Auditing Standards (United States) No. 62, Special Reports , an OCBOA is any one of:
Luca's book popularized the words “credre” means “to entrust” and “debere” means “to owe”—the origin of the use of the words "debit" and "credit" in accounting, but goes back to the days of single-entry bookkeeping, which had as its chief objective keeping track of amounts owed by customers and amounts owed to creditors.
Muhammad Afzal Ahsan Randhawa was born in Amritsar, Punjab, British India (now Punjab, India) on 1 September 1937. [4] He belonged to a Randhawa Jat family. [5] [2]Randhawa grew up in a rural part of the Sialkot district in Pakistan, where he was the editor of the magazine of the Mission High School.