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1. Accounting: Accounting, also known as bookkeeping or accountancy (the practice of accounting), is the process of recording transactions within a business. Before the modern era, many businesses used cash-basis accounting, which simply records when money is spent. [100%] 2023-08-15
2. Accounting: Accounting is the science (perhaps art) of measuring and communicating financial information about companies in business. Accounting is the language of finance. [100%] 2024-01-06 [Accounting]
3. Accounting: Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization ... (Finance) [100%] 2023-09-22 [Financial accounting]
4. Accounting: Accounting is the measurement, processing, and communication of financial information about economic entities and dates back to Italian mathematician Luca Pacioli in 1494. In theory, all accountants are to adhere to Generally Accepted Accounting Principles (GAAP) in the U.S ... [100%] 2023-12-24 [Economics]
5. Accounting: Accounting is the process of recording and summarizing business transactions (both transactions with customers and suppliers, and transactions internal to the company itself), and also to create any reports required by management, creditors, shareholders and government agencies, such as the ... [100%] 2023-02-20 [Accounting]
6. Basis of accounting: A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting. (Finance) [80%] 2024-01-12 [Accounting systems] [Accounting terminology]...
7. Philosophy of accounting: The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts. The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the ... (Conceptual framework) [80%] 2024-01-11 [Accounting scholarship]
8. Basis of accounting: In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. (The time when financial transactions are reported) [80%] 2024-09-23 [Personal taxes] [Corporate taxation in the United States]...
9. Accountant: An accountant is a practitioner of accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers make resource allocation decisions. In many countries the designation accountant, or ... [80%] 2023-08-15
10. Accountant: An accountant is an individual that specializes in analyzing and organizing the finances of companies and individuals. In the United States many people hire an accountant to manage their taxes, both in terms of tax planning and completing the actual ... [80%] 2023-02-16 [Accounting]
11. Energy accounting: Energy accounting refers to a system that replaces money, advocated by the technocracy movement. The idea of energy accounting has its roots in the thermal dynamic interpretation of society. [70%] 2023-09-08
12. Throughput accounting: Throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement. TA is relatively new in management accounting. (Finance) [70%] 2023-09-21 [Management accounting] [Business terms]...
13. Accounting identity: In accounting, finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. Where an accounting identity applies, any deviation ... (Finance) [70%] 2023-12-19 [Financial accounting]
14. Accounting software: Accounting software is a computer program that maintains account books on computers, including recording transactions and account balances. It may depends on virtual thinking. (Software) [70%] 2023-08-28 [Accounting software]
15. Cost accounting: Cost accounting is defined as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting ... (Finance) [70%] 2022-06-22 [Costs] [Management accounting]...
16. Accounting intelligence: A specialist form of business intelligence, accounting intelligence is the general name for the set of technologies used to extract, analyse and present information from accounting and ERP applications such as JD Edwards, Epicor, CODA, Oracle E-Business Suite or ... (Finance) [70%] 2023-09-08 [Business intelligence] [Accounting software]...
17. Cash accounting: Cash accounting is a method of accounting which is used in many small businesses. Companies that are publicly-traded or subject to government regulation, however, cannot use cash accounting; they are required to use accrual accounting. [70%] 2023-06-27 [Accounting]
18. Accounting records: Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. (Finance) [70%] 2023-12-13 [Accounting journals and ledgers]
19. Accounting period (UK taxation): An accounting period is a period with reference to which United Kingdom corporation tax is charged. It helps dictate when tax is paid on income and gains. (UK taxation) [70%] 2024-01-22 [Corporate taxation in the United Kingdom]
20. Creative accounting: 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 ... (Finance) [70%] 2023-09-05 [Accounting systems]