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The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e. "even". In layman's terms, after all costs are paid for there is neither profit nor loss.
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 ...
This is a list of peer-reviewed, academic journals in the field of ethics. Note : there are many important academic magazines that are not true peer-reviewed journals. They are not listed here.
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]
In nuclear fusion research, the term break-even refers to a fusion energy gain factor equal to unity; this is also known as the Lawson criterion. The notion can also be found in more general phenomena, such as percolation. In energy, the break-even point is the point where usable energy gotten from a process equals the input energy.
The journals registered in this database underwent rigorous, multidimensional parameterization, proving high quality. The Ministry of Science and Higher Education acknowledged the IC Journal Master List by placing it on the list of scored databases, for being indexed in IC JML journals get additional points in the Ministry’s evaluation process.
Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of disclosure - Cost accounting - Cost of capital - Cost of ...
National Accounting Association Bulletin, March 1958. "Better Management of Capital Expenditures through Research." Journal of Finance, May 1953. "Break-Even Analysis and the Measure of Capital Productivity." Advanced Management, April 1955. "Cost Structures of Enterprises and Break-Even Charts", The American Economic Review, 38(2) pp. 153 ...