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Availability is the probability that a system will work as required when required during the period of a mission. The mission could be the 18-hour span of an aircraft flight. The mission period could also be the 3 to 15-month span of a military deployment. Availability includes non-operational periods associated with reliability, maintenance ...
High availability (HA) is a characteristic of a system that aims to ensure an agreed level of operational performance, usually uptime, for a higher than normal period. [1] Modernization has resulted in an increased reliance on these systems. For example, hospitals and data centers require high availability of their systems to perform routine ...
t. e. 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 ...
Casting out nines. Casting out nines is any of three arithmetical procedures: [1] Adding the decimal digits of a positive whole number, while optionally ignoring any 9s or digits which sum to 9 or a multiple of 9. The result of this procedure is a number which is smaller than the original whenever the original has more than one digit, leaves ...
The chart of accounts is the table of contents of the general ledger. Totaling of all debits and credits in the general ledger at the end of a financial period is known as trial balance . "Daybooks" or journals are used to list every single transaction that took place during the day, and the list is totaled at the end of the day.
Accounts clerk. v. t. e. 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. The double-entry system has two equal and corresponding ...
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts are ...