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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  4. Microsoft Excel - Wikipedia

    en.wikipedia.org/wiki/Microsoft_Excel

    Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).

  5. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.

  6. Sahlqvist formula - Wikipedia

    en.wikipedia.org/wiki/Sahlqvist_formula

    Since it is undecidable, by Chagrova's theorem, whether an arbitrary modal formula has a first-order correspondent, there are formulas with first-order frame conditions that are not Sahlqvist [Chagrova 1991] (see the examples below). Hence Sahlqvist formulas define only a (decidable) subset of modal formulas with first-order correspondents.

  7. Modal logic - Wikipedia

    en.wikipedia.org/wiki/Modal_logic

    We can prove that these frames produce the same set of valid sentences as do the frames where all worlds can see all other worlds of W (i.e., where R is a "total" relation). This gives the corresponding modal graph which is total complete (i.e., no more edges (relations) can be added). For example, in any modal logic based on frame conditions:

  8. Frame (linear algebra) - Wikipedia

    en.wikipedia.org/wiki/Frame_(linear_algebra)

    The frame condition was first described by Richard Duffin and Albert Charles Schaeffer in a 1952 article on nonharmonic Fourier series as a way of computing the coefficients in a linear combination of the vectors of a linearly dependent spanning set (in their terminology, a "Hilbert space frame"). [4]

  9. Financial condition report - Wikipedia

    en.wikipedia.org/wiki/Financial_Condition_Report

    In accounting, a financial condition report (FCR) is a report on the solvency condition of an insurance company that takes into account both the current financial status, as reflected in the balance sheet, and an assessment of the ability of the company to survive future risk scenarios. [1]

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