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  2. Autism – Tics, AD/HD, and other Comorbidities - Wikipedia

    en.wikipedia.org/wiki/Autism_–_Tics,_AD/HD,_and...

    The Autism – Tics, ADHD, and other Comorbidities Inventory (A–TAC) is a psychological measure used to screen for other conditions occurring with tics. [ 1 ] [ 2 ] Along with tic disorders , it screens for autism spectrum disorders, attention deficit hyperactivity disorder (ADHD) and other conditions with onset in childhood. [ 1 ]

  3. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    A company might use the LIFO method for accounting purposes, even if it uses FIFO for inventory management purposes (i.e., for the actual storage, shelving, and sale of its merchandise). For example, a company that sells many perishable goods, such as a supermarket chain, is likely to follow the FIFO method when managing inventory, to ensure ...

  4. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Folio Number: Every page of a journal is numbered. This number is known as a folio number. [5] The folio number is used as a cross reference between the journal and the ledger accounts. The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account.

  5. 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 ...

  6. Perpetual inventory - Wikipedia

    en.wikipedia.org/wiki/Perpetual_inventory

    Generally this is accomplished by connecting the inventory system with order entry and in retail the point of sale system. In this case, book inventory would be exactly the same as, or almost the same, as the real inventory. In earlier periods, non-continuous, or periodic inventory systems were more prevalent. Starting in the 1970s digital ...

  7. Child and Adolescent Symptom Inventory - Wikipedia

    en.wikipedia.org/wiki/Child_and_Adolescent...

    The Child and Adolescent Symptom Inventory (CASI) is a behavioral rating checklist created by Kenneth Gadow and Joyce Sprafkin that evaluates a range of behaviors related to common emotional and behavioral disorders identified in the Diagnostic and Statistical Manual of Mental Disorders (DSM), including attention deficit hyperactivity disorder, oppositional defiant disorder, conduct disorder ...

  8. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

  9. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.