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  2. Asymmetric induction - Wikipedia

    en.wikipedia.org/wiki/Asymmetric_induction

    The Cram's rule of asymmetric induction named after Donald J. Cram states In certain non-catalytic reactions that diastereomer will predominate, which could be formed by the approach of the entering group from the least hindered side when the rotational conformation of the C-C bond is such that the double bond is flanked by the two least bulky groups attached to the adjacent asymmetric center. [3]

  3. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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.

  5. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    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. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

  6. Diastereomer - Wikipedia

    en.wikipedia.org/wiki/Diastereomer

    When the single bond between the two centres is free to rotate, cis/trans descriptors become invalid. Two widely accepted prefixes used to distinguish diastereomers on sp³-hybridised bonds in an open-chain molecule are syn and anti. Masamune proposed the descriptors which work even if the groups are not attached to adjacent carbon atoms.

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  8. Rotamer - Wikipedia

    en.wikipedia.org/wiki/Rotamer

    Naming alkanes per standards listed in the IUPAC Gold Book is done according to the Klyne–Prelog system for specifying angles (called either torsional or dihedral angles) between substituents around a single bond: [26] syn/anti peri/clinal. a torsion angle between 0° and ±90° is called syn (s) a torsion angle between ±90° and 180° is ...

  9. Outline of accounting - Wikipedia

    en.wikipedia.org/wiki/Outline_of_accounting

    Cash and accrual basis – The two primary accounting methods of the cash basis and the accruals basis (the difference being primarily one of timing) are used in three environments: in economics, to calculate US public debt, [1] in financial reporting, as well in tax environment, in order to calculate taxable income for U.S. federal income ...