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  2. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    The beginning of the accounting period differs according to jurisdiction. For example, one entity may follow the calendar year, January to December, while another may follow April to March as the accounting period. The International Financial Reporting Standards allow a period of 52 weeks as an accounting period instead of 12 months. [1]

  3. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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.

  5. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Traditional standard costing (TSC), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold (COGS) and inventory valuation.

  6. IAS 37 - Wikipedia

    en.wikipedia.org/wiki/IAS_37

    The accounting for provisions is similar to United States accounting for asset retirement obligations under ASC 410. Contingent assets and liabilities IAS 37 generally defines contingent assets and liabilities as assets and liabilities that arose from past events but whose existence will only be confirmed by the occurrence of future events that ...

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  8. Fix problems signing into your AOL account - AOL Help

    help.aol.com/articles/help-signing-in

    Use the Sign-in Helper to locate your username and regain access to your account by entering your recovery mobile number or alternate email address.; To manage and recover your account if you forget your password or username, make sure you have access to the recovery phone number or alternate email address you've added to your AOL account.

  9. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    In accrual accounting, the matching principle dictates that an expense should be reported in the same period as the corresponding revenue is earned. The revenue recognition principle states that revenues should be recorded in the period in which they are earned, regardless of when the cash is transferred.