Search results
Results from the WOW.Com Content Network
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 .
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 ...
A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...
The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and ...
Open Systems Accounting Software (OSAS) is a business accounting software package for small- to medium-sized businesses using the Microsoft Windows, Linux, and Mac OS X operating systems. It has been developed and sold since 1976 by Open Systems, Inc. of Shakopee, MN.
Chinese, for example, uses the word Ōuzhōu (歐洲 / 欧洲), which is an abbreviation of the transliterated name Ōuluóbā zhōu (歐羅巴洲) (zhōu means "continent"); a similar Chinese-derived term Ōshū (欧州) is also sometimes used in Japanese such as in the Japanese name of the European Union, Ōshū Rengō (欧州連合), despite ...
Ecuador, [a] officially the Republic of Ecuador, [b] is a country in northwestern South America, bordered by Colombia on the north, Peru on the east and south, and the Pacific Ocean on the west.
For example, mass effects from lung cancer can block the bronchus resulting in cough or pneumonia; esophageal cancer can cause narrowing of the esophagus, making it difficult or painful to swallow; and colorectal cancer may lead to narrowing or blockages in the bowel, affecting bowel habits. Masses in breasts or testicles may produce observable ...