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  2. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    These inventory ledgers contain information on cost of goods sold, purchases, and inventory on hand. Perpetual inventory management systems allow for a high degree of control of the company's inventory by management. Perpetual inventory management is generally used by companies who have the ability to scan the inventory items.

  3. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  4. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    The difference between the cost of an inventory calculated under the FIFO and LIFO methods is called the LIFO reserve (in the example above, it is $750, i.e. $5250 - $4500). This reserve, a form of contra account , is essentially the amount by which an entity's taxable income has been deferred by using the LIFO method.

  5. Logbook (nautical) - Wikipedia

    en.wikipedia.org/wiki/Logbook_(nautical)

    Logbook entries are sometimes of great importance in legal cases involving maritime commercial disputes. Commercial ships and naval vessels often keep a "rough log", – or "scrap log" – a preliminary draft of the ship's course, speed, location, and other data, which is then transcribed as the "smooth log", – or "official log" – the final ...

  6. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    For example, Cash, bank, accounts receivable, inventory (people who owe us money, due within one year), prepaid expenses, prepaid insurance, VAT input and many more. Non-current assets: Assets that are not recorded in transactions or hold for more than one year or in an accounting period are called Non-current assets.

  7. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    For example, if fifty sales on account were made during one day, fifty ledger postings would have to be made to three general ledger accounts: Accounts Receivable, Sales, and Sale Tax Payable. In special journal, transactions are recorded in a single line, and the format of the journal made it possible to post only the total amount for each ...

  8. The US is in a steep decline of food enjoyment — which has ...

    www.aol.com/both-healthy-enjoyable-eating...

    The number of adults eating in a way they consider to be healthy has fallen, according to new data. What’s more, research shows they aren’t enjoying the food either.

  9. Wrecking yard - Wikipedia

    en.wikipedia.org/wiki/Wrecking_yard

    A wrecking yard (Australian, New Zealand, and Canadian English), scrapyard (Irish, British and New Zealand English) or junkyard (American English) is the location of a business in dismantling where wrecked or decommissioned vehicles are brought, their usable parts are sold for use in operating vehicles, while the unusable metal parts, known as ...