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Journal entries can record unique items or recurring items such as depreciation or bond amortization. In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the ...
Financial close management [1] (FCM) [2] is a recurring process in management accounting by which accounting teams verify and adjust account balances at the end of a designated period [3] in order to produce financial reports representative of the company's true financial position [4] to inform stakeholders such as management, investors, lenders, and regulatory agencies.
Accounts may be added to the chart of accounts as needed; they would not generally be removed, especially if any transaction had been posted to the account or if there is a non-zero balance. International aspects and accounting information interchange – Charts of accounts and tax harmonisation issues
Recurring character, a character, usually on a television series, that appears from time to time and may grow into a larger role Recurring status , condition whereby a soap opera actor may be used for extended period without being under contract
Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes.
BOSCARD a strategic planning tool used in project management to give the Terms of reference for new projects. Budget generally refers to a list of all planned expenses and revenues. Budgeted cost of work performed (BCWP) measures the budgeted cost of work that has actually been performed, rather than the cost of work scheduled.
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Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.