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In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method.
ICAS has over 20,000 members worldwide who worked in public practice, industry, commerce, the public sector and education. Membership is generally obtained by entering a training contract with an accountancy firm (although it is possible to train within the industry), during which the student gains experience and sits a number of exams.
Example of General Ledger and purchase journal in a Belgian accounting program. Accounting software is a computer program that maintains account books on computers, including recording transactions and account balances.
Accountant at work. In the Commonwealth of Nations, which include the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre-1997, and several other states, commonly recognised accounting qualifications are Chartered Certified Accountant (), Chartered Accountant (CA or ACA), Certified Management Accountant (Institute of Certified Management Accountants) (CMA), Chartered Management ...
ARWU methodology [15]; Criterion Indicator Code Weighting Source Quality of education Alumni as Nobel laureates & Fields Medalists: Alumni: 10%: Official websites of Nobel Laureates & Fields Medalists [Note 1]
In mathematics, the logarithm to base b is the inverse function of exponentiation with base b.That means that the logarithm of a number x to the base b is the exponent to which b must be raised to produce x.
In economics, capital goods or capital are "those durable produced goods that are in turn used as productive inputs for further production" of goods and services. [1] A typical example is the machinery used in a factory.
The Cơ binh consisted mainly of infantry and remained to serve in the provinces of the French protectorate of Tonkin, where these forces directly controlled by the provincial heads of the Nguyễn dynasty in Tonkin, but under the supervision of the French resident (公使法, Công sứ Pháp). [10]