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  2. Science (journal) - Wikipedia

    en.wikipedia.org/wiki/Science_(journal)

    Science, also widely referred to as Science Magazine, [ 1] is the peer-reviewed academic journal of the American Association for the Advancement of Science [ A 2][ 2] (AAAS) and one of the world's top academic journals. [ 3] It was first published in 1880, is currently circulated weekly and has a subscriber base of around 130,000.

  3. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    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 ...

  4. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    e. Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been ...

  5. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1] It emphasizes accountability rather than profitability, and is used by Nonprofit organizations and by governments. In this method, a fund consists of a ...

  6. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    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 ...

  7. 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 ...

  8. Scientific journal - Wikipedia

    en.wikipedia.org/wiki/Scientific_journal

    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 ...

  9. Notes and Records - Wikipedia

    en.wikipedia.org/wiki/Notes_and_Records

    Notes and Records: the Royal Society Journal of the History of Science is an international, quarterly peer-reviewed academic journal which publishes original research in the history of science, technology, and medicine. The journal welcomes other forms of contribution including: research notes elucidating recent archival discoveries (in the ...