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The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.
Definition of the part via a 3D CAD model rather than via a 2D engineering drawing. Drawings may be printed (plotted) from the model for reference use, but the model remains the governing legal instrument. MBP: measurement between pins: threads, splines, gears (internal, female) (synonymous with MBW) (see also MOP, MOW) MBW: measurement between ...
The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and the total debits (left side ...
The IAS 11 standard of International Accounting Standards set out requirements for the accounting treatment of the revenue and costs associated with long-term construction contracts. By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods.
Architectural drawing, Germany, 1902 Architectural drawing, Canada, 1936. The blueprint process is based on a photosensitive ferric compound. The best known is a process using ammonium ferric citrate and potassium ferricyanide. [6] [7] The paper is impregnated with a solution of ammonium ferric citrate and dried. When the paper is illuminated ...
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
A structural drawing, a type of engineering drawing, is a plan or set of plans and details for how a building or other structure will be built. Structural drawings are generally prepared by registered professional engineers, and based on information provided by architectural drawings. The structural drawings are primarily concerned with the ...
The assembly drawing gives the drawing numbers of the subsequent detailed components, quantities required, construction materials and possibly 3D images that can be used to locate individual items. Although mostly consisting of pictographic representations, abbreviations and symbols are used for brevity and additional textual explanations may ...