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  2. Operational View - Wikipedia

    en.wikipedia.org/wiki/Operational_View

    Example of an "Operational View" (OV) on the DoD Electronic Commerce Concept of Operations. [1] Operational View (OV) is one of the basic views defined in the enterprise architecture (EA) of the Department of Defense Architecture Framework V1.5 (DoDAF) and is related with concept of operations. Under DODAF 2, which became operational in 2009 ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  4. Department of Defense Architecture Framework - Wikipedia

    en.wikipedia.org/wiki/Department_of_Defense...

    As one example, the DoDAF v1.0 listed the following products as the "minimum set of products required to satisfy the definition of an OV, SV and TV." One note: while the DoDAF does not list the OV-1 artifact as a core product, its development is strongly encouraged.

  5. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...

  6. List of spreadsheet software - Wikipedia

    en.wikipedia.org/wiki/List_of_spreadsheet_software

    1983, Lotus 1-2-3 for MS-DOS, the first killer application for the IBM PC, it took the market from Visicalc in the early 1980s. 1983, Dynacalc for OS-9 a Unix-like operating system, similar to VisiCalc. [11] 1984, Lotus Symphony for MS-DOS, the follow-on to Lotus 1-2-3; 1985, Boeing Calc for MVS and MS-DOS, written by subsidiary of aviation ...

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  8. 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.

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