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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 ...
Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
A laboratory notebook ( colloq. lab notebook or lab book) is a primary record of research. Researchers use a lab notebook to document their hypotheses, experiments and initial analysis or interpretation of these experiments. The notebook serves as an organizational tool, a memory aid, and can also have a role in protecting any intellectual ...
Cover of the first issue of Nature (4 November 1869) In academic publishing, a scientific journal is a periodical publication designed to further the progress of science by disseminating new research findings to the scientific community. [ 1] These journals serve as a platform for researchers, scholars, and scientists to share their latest ...
BibTeX is both a bibliographic flat-file database file format and a software program for processing these files to produce lists of references ( citations ). The BibTeX file format is a widely used standard with broad support by reference management software . The BibTeX program comes bundled with the LaTeX document preparation system, and is ...
A primary source in science is one where the authors directly participated in the research. They filled the test tubes, analyzed the data, or designed the particle accelerator, or at least supervised those who did. Many, but not all, journal articles are primary sources—particularly original research articles.
Many, including Sims and Stephens, post their data to the American Assn. of Variable Star Observers website, allowing everyone to use the data. Stephens remembers reading a journal article from a ...