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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 ...
In business and project management, a responsibility assignment matrix [1] (RAM), also known as RACI matrix [2] (/ ˈ r eɪ s i /; responsible, accountable, consulted, and informed) [3] [4] or linear responsibility chart [5] (LRC), is a model that describes the participation by various roles in completing tasks or deliverables [4] for a project or business process.
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.
The Q notation is a way to specify the parameters of a binary fixed point number format. For example, in Q notation, the number format denoted by Q8.8 means that the fixed point numbers in this format have 8 bits for the integer part and 8 bits for the fraction part. A number of other notations have been used for the same purpose.
The following list includes the continued fractions of some constants and is sorted by their representations. Continued fractions with more than 20 known terms have been truncated, with an ellipsis to show that they continue. Rational numbers have two continued fractions; the version in this list is the shorter one.
In mathematics, "rational" is often used as a noun abbreviating "rational number". The adjective rational sometimes means that the coefficients are rational numbers. For example, a rational point is a point with rational coordinates (i.e., a point whose coordinates are rational numbers); a rational matrix is a matrix of rational numbers; a rational polynomial may be a polynomial with rational ...
(For example, two-fifths is the fraction 2 / 5 and two fifths is the same fraction understood as 2 instances of 1 / 5 .) Fractions should always be hyphenated when used as adjectives. Alternatively, a fraction may be described by reading it out as the numerator over the denominator, with the denominator expressed as a cardinal ...
Another meaning for generalized continued fraction is a generalization to higher dimensions. For example, there is a close relationship between the simple continued fraction in canonical form for the irrational real number α, and the way lattice points in two dimensions lie to either side of the line y = αx. Generalizing this idea, one might ...