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Starting at the end of the nineteenth century, well before the advent of electronic computers, data processing was performed using electromechanical machines collectively referred to as unit record equipment, electric accounting machines (EAM) or tabulating machines. [1][2][3][4] Unit record machines came to be as ubiquitous in industry and ...
Computer fan. A computer fan is any fan inside, or attached to, a computer case used for active cooling. Fans are used to draw cooler air into the case from the outside, expel warm air from inside and move air across a heat sink to cool a particular component. Both axial and sometimes centrifugal (blower/squirrel-cage) fans are used in computers.
At the top of the case is a fan controller. Fan control is the management of the rotational speed of an electric fan. In computers, various types of computer fans are used to provide adequate cooling, and different fan control mechanisms balance their cooling capacities and noise they generate. This is commonly accomplished by the motherboards ...
e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them ...
Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1][2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture, fixtures, or other equipment that have no permanent connection to the structure of a building or utilities. [3] These items ...
A broad concept, internal control involves everything that controls risks to an organization. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in detecting and preventing fraud and protecting the organization's resources, both physical (e.g., machinery and property) and ...
Computer cooling. A finned air cooled heatsink with fan clipped onto a CPU, with a smaller passive heatsink without fan in the background. A 3-fan heatsink mounted on a video card to maximize cooling efficiency of the GPU and surrounding components. Commodore 128DCR computer's switch-mode power supply, with a user-installed 60 mm cooling fan.