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  2. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    Current transfers Current transfers take place when a certain foreign country simply provides currency to another country with nothing received as a return. Typically, such transfers are done in the form of donations, aids, or official assistance. Remittances from migrants are part of the balance of current transfers.

  3. Balance of payments - Wikipedia

    en.wikipedia.org/wiki/Balance_of_payments

    Country foreign exchange reserves minus external debt. In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference between all money flowing into the country in a particular period of time (e.g., a quarter or a year) and the outflow of money to the rest of the world.

  4. Money measurement concept - Wikipedia

    en.wikipedia.org/wiki/Money_measurement_concept

    The money measurement concept (also called monetary measurement concept) underlines the fact that in accounting and economics generally, every recorded event or transaction is measured in terms of money, the local currency monetary unit of measure. Using this principle, a fact or a happening or event which cannot be expressed in terms of money ...

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    In financial accounting, cost classification based on type of transactions, e.g. salaries, repairs, insurance, stores etc. In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization.

  6. Financial transaction - Wikipedia

    en.wikipedia.org/wiki/Financial_transaction

    Digital currencies, currency that is stored on electronic systems, have gained popularity. Bitcoin, invented in 2009, reached a cap of over US$1 trillion in 2021. [16] One of the downsides of cryptocurrencies is that since they are not tethered to any tangible assets, their price can fluctuate wildly, sometimes by 20% or more in a single day. [17]

  7. Payment system - Wikipedia

    en.wikipedia.org/wiki/Payment_system

    A payment system is any system used to settle financial transactions through the transfer of monetary value.This includes the institutions, payment instruments such as payment cards, people, rules, procedures, standards, and technologies that make its exchange possible.

  8. Exchange rate - Wikipedia

    en.wikipedia.org/wiki/Exchange_rate

    The key currency generally refers to a world currency, which is widely used for pricing, settlement, reserve currency, freely convertible, and internationally accepted currency. Cross rate: After the basic exchange rate is worked out, the exchange rate of the local currency against other foreign currencies can be calculated through the basic ...

  9. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...