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In information retrieval, an index term (also known as subject term, subject heading, descriptor, or keyword) is a term that captures the essence of the topic of a document. Index terms make up a controlled vocabulary for use in bibliographic records .
The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...
The index terms were mostly assigned by experts but author keywords are also common. The process of indexing begins with any analysis of the subject of the document. The indexer must then identify terms which appropriately identify the subject either by extracting words directly from the document or assigning words from a controlled vocabulary. [1]
An index (pl.: usually indexes, more rarely indices) is a list of words or phrases ('headings') and associated pointers ('locators') to where useful material relating to that heading can be found in a document or collection of documents. Examples are an index in the back matter of a book and an index that serves as a library catalog.
Chart of accounts – list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. Constant item purchasing power accounting – consistent method of indexing accounts by means of a general index which reflects changes in the purchasing power of money. It therefore attempts ...
Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of ...
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For example, in the Library of Congress Subject Headings [6] (a subject heading system that uses a controlled vocabulary), preferred terms—subject headings in this case—have to be chosen to handle choices between variant spellings of the same word (American versus British), choice among scientific and popular terms (cockroach versus ...