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A suspense account is an account in the general ledger in which amounts are temporarily recorded. A suspense account is used when the proper account cannot be determined at the time the transaction is recorded. When the proper account is determined, the amount will be moved from the suspense account to the proper account.
Momentum accounting and triple-entry book keeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and the subject of his 1989 monograph. [1] It is proposed as an alternative to double-entry bookkeeping, which is the standard method used in the worldwide financial accounting system.
Audits by certified public accountants full-text: 11-01: 1973: Audits of colleges and universities full-text: 11-02: 1975: Audits of colleges and universities full-text: 11-03: 1992: Audits of colleges and universities, with conforming changes as of May 1, 1992 full-text: 11-04: 1993: Audits of colleges and universities, with conforming changes ...
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. [1]
The following comparison of accounting software documents the various features and differences between different professional accounting software, personal and small enterprise software, medium-sized and large-sized enterprise software, and other accounting packages. The comparison only focus considering financial and external accounting functions.
This article is supported by the Accounting task force. Finance & Investment Low‑importance This article is within the scope of WikiProject Finance & Investment , a collaborative effort to improve the coverage of articles related to Finance and Investment on Wikipedia.
Sage Sterling was available for DOS, and in the early 1990s for Microsoft Windows. The product was re-branded as Sage Sterling +2, and in 1993 a version of the product became available for Apple Macintosh. By 1993, Sage Sterling was the market leader, with 62.5% of the integrated accounting software market. [5]
The substantial differences between the Mac and these two platforms meant the later Macintosh version was written from the ground up. This led to incompatibilities between the file formats for the earlier versions and the Macintosh version. Quicken for Mac 1.0 was released in 1988. [27]