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Application of online and Internet technologies to the business accounting function
E-accounting (or online accounting) is the application of online and Internet technologies to the business accounting function. Similar to e-mail being
E-accounting
Recording economic information
several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an
Accounting
Computer program that maintains account books
supporting basic accounting operations to performing real-time accounting and supporting financial processing and reporting. Cloud accounting software was
Accounting_software
Monetary principles in business
governments surveyed used accrual accounting, rather than cash accounting, in 2020. The lack of transparent accounting standards in some nations has been
Accounting_standard
Fundamental equation relating accounting quantities
system and the cornerstone of accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will
Accounting_equation
Field of accounting
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This
Financial_accounting
adjustment to an accounting record or general ledger. Ideally, bookkeeping should account for all numbers during reconciliation, i.e. when comparing two
Plug_(accounting)
index of accounting topics. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Accounting ethics - Accounting information system - Accounting research
Index_of_accounting_articles
Central data structure in the practice of accounting
called accounting. Practitioners of accounting are called accountants. An account may be classified as real, personal or as a nominal account. Example:
Account_(bookkeeping)
Concept in financial accounting
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility
Sustainability_accounting
Recording financial transactions or events
complete over an accounting period. Accounting Point of sale Bookkeeping association Weygandt; Kieso; Kimmel (2003). Financial Accounting. Susan Elbe. p
Bookkeeping
Accounting term for the spreading of payments over multiple periods
guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)
Amortization_(accounting)
Process of communicating the social effects of organizations to the society at large
Social accounting (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial
Social_accounting
Business software company
produces software for professional services automation, E-accounting, budgeting and forecasting, e-invoicing, and an online signature service. Visma Solutions
Visma_Solutions
Opaque or creative accounting methods
Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or "creative" set of accounting methods used by the film, video, television and
Hollywood_accounting
Field of business administration, part of the internal accounting system of a company
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance
Management_accounting
Scandal arising from the disclosure of financial misdeeds
significant judgments and accounting estimates are involved. Turnover in accounting personnel or other deficiencies in accounting and information processes
Accounting_scandal
Branch of accounting which investigates financial misconduct and fraud
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in
Forensic_accounting
Claims for payment held by a business
within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the
Accounts_receivable
Sides of an account in double-entry bookkeeping
to debit or credit a specific account, we use either the modern accounting equation approach (based on five accounting rules), or the classical approach
Debits_and_credits
Intercompany accounting is the accounting process when transactions occur between two business entities with common ownership. Companies with common ownership
Intercompany_accounting
Method of measuring the fiscal burdens facing current and future generations
Generational accounting is a method of measuring the fiscal burdens facing current and future generations. Generational accounting considers how much
Generational_accounting
Euphemism referring to unethical accounting practices
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate
Creative_accounting
Processes used to measure emissions of carbon dioxide equivalents
Carbon accounting, also called greenhouse gas accounting or GHG accounting, is a framework of methods to measure and track how much greenhouse gas (GHG)
Carbon_accounting
following outline is provided as an overview of and topical guide to accounting: Accounting – measurement, statement or provision of assurance about financial
Outline_of_accounting
Recording a business transaction as debit and credit
accounting information systems to automate the tracking of individual transactions and to create financial statements. The earliest extant accounting
Double-entry_bookkeeping
Standard numerical measure used to value and compare goods and services
measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary
Unit_of_account
Accounting principles and rules
The Generally Accepted Accounting Principles (GAAP) are the set of default accounting standards used by companies based in the United States. Published
Generally Accepted Accounting Principles (United States)
Generally_Accepted_Accounting_Principles_(United_States)
Period for which accounts are prepared
management accounting the accounting period varies widely and is determined by management. Monthly accounting periods are common. In financial accounting the
Accounting_period
Amount of money owed on an account
In banking and accounting, the balance is the amount of money owed (or due) on an account. In bookkeeping, "balance" is the difference between the sum
Balance_(accounting)
Accounting system used for special reporting requirements
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals
Fund_accounting
Concept in macroeconomics
introduced by Robert Solow and Trevor Swan in 1957. Growth accounting was proposed for management accounting in the 1980s. but they did not gain on as management
Growth_accounting
Academic journal
Accounting Horizons is a quarterly peer-reviewed academic journal published by the American Accounting Association. It was established in 1987. The Association
Accounting_Horizons
System of collecting, storing and processing financial and accounting data
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers
Accounting_information_system
Intangible asset recognized in the acquisition of a firm
choose between two accounting methods for recording a business combination: purchase accounting or pooling-of-interests accounting. The pooling-of-interests
Goodwill_(accounting)
Subset of accounting
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted
Environmental_accounting
Time when financial transactions are reported
In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are
Basis_of_accounting
Principle of management accounting
The throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information
Throughput_accounting
Procedures to optimize practices in cost efficient ways
Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information
Cost_accounting
The history of accounting or accountancy can be traced to ancient civilizations. The early development of accounting dates to ancient Mesopotamia, and
History_of_accounting
Mail sent using electronic means
Electronic mail (usually shortened to email; alternatively hyphenated e-mail) is a method of transmitting and receiving digital messages using electronic
Accounting focused on inflation
Inflation accounting comprises a range of accounting models designed to correct problems arising from historical cost accounting in the presence of high
Inflation_accounting
Consumer behaviour model
Mental accounting (or psychological accounting) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process whereby
Mental_accounting
Academic journal on accounting
Accounting and the Public Interest is a refereed academic journal of accounting research, published by the Public Interest Section of the American Accounting
Accounting and the Public Interest
Accounting_and_the_Public_Interest
Methods used in managing inventory
Pincus, M., Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO, Journal of Accounting Research, Volume 26, No. 1, Spring, 1988, p.
FIFO_and_LIFO_accounting
Method based on cash receipt and payment
cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive
Cash_method_of_accounting
began in the 1986-87 scholastic year. Accounting is designed to test students' understanding of general accounting principles and practices used in the
Accounting_(UIL)
Branch of accounting research
Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative
Positive_accounting
Account which records a present liability of an entity
International Accounting Standards Board.[citation needed] The term "reserve" can be a confusing accounting term. In accounting, a reserve is always an account with
Provision_(accounting)
Academic journal
Academic Accounting Association. Accounting Perspectives is a peer-reviewed journal publishing writing on the methods and practices of accounting research
Accounting_Perspectives
Accounting technique or strategy
Constraints accounting is an accounting technique, much like throughput accounting, which focuses on ongoing improvement and implementation of the theory
Constraints_accounting
reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to
Reclassification_(accounting)
International organization
The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on
International Accounting Standards Board
International_Accounting_Standards_Board
Organisations that provide accounting services
An accounting network or accounting association is a professional services network whose principal purpose is to provide members resources to assist the
Accounting_network
Method of charting data
of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for
BAS_(accounting)
Analysis of power consumption
Science Notes: Energy Accounting and Balance Archived 2010-01-05 at the Wayback Machine Accounting: Facility Energy Use Energy accounting in the context of
Energy_accounting
Technical standard
Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute
International Financial Reporting Standards
International_Financial_Reporting_Standards
Indian Accounting Standard (Ind AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board
Indian_Accounting_Standards
Income distributed to BSC
Profit, in accounting, is an income distributed to the owner in a profitable market production process (business). Profit is a measure of profitability
Profit_(accounting)
Accounting that factors environmental costs
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that
Green_accounting
Accounting term
monthly, or annual basis.” The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations
Reconciliation_(accounting)
Type of company operating revenue
In bookkeeping, accounting, and financial accounting, net sales are operating revenues earned by a company for selling its products or rendering its services
Sales_(accounting)
Type of accounting
enterprises, as well as in the legal and public accounting professions. The important features of and accounting procedures for partnerships are discussed and
Partnership_accounting
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have
Accounting_research
American energy company
producer by historical greenhouse gas emissions, having emitted 2,193 MtCO₂e, accounting for 0.10% of total global emissions. The Apache Oil Corporation was
APA_Corporation
Financial account maintained by a bank
parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a
Bank_account
The Global Accounting Alliance (GAA) is an international coalition of accounting organisations that was formed in 2006. The GAA aims to promote standards
Global_Accounting_Alliance
Accounting system used by a nation
measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though they each measure
National_accounts
following comparison of accounting software documents the various features and differences between different professional accounting software, personal and
Comparison of accounting software
Comparison_of_accounting_software
Conceptual framework
The discipline of accounting insists that transparency is achievable. Fairness has an important role in the practice of accounting. Accordingly, it seems
Philosophy_of_accounting
Academic journal
The British Accounting Review is an academic journal of the British Accounting and Finance Association that was established in 1969. Serving its purpose
British_Accounting_Review
Economics prize
Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting"
Accounting_Hall_of_Fame
Accounting term
ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems
Chart_of_accounts
Accounting rules used in mainland China
Chinese accounting standards are the accounting rules used in mainland China. As of February 2010, the Chinese accounting standard systems is composed
Chinese_accounting_standards
Accounting method aligning hedging gains and losses with the hedged item
value accounting Marek Muc (2024). Hedge Accounting (IFRS 9) "IAS 39 Financial Instruments: Recognition and Measurement" (PDF). International Accounts Standards
Hedge_accounting
Corporation: Post-Tronic Bookkeeping Machine - Class 29 Compu-Tronic Accounting Machine Accounting Machine - Class 33 Window Posting Machine - Class 42 Olivetti:
Accounting_machine
and auditing research. Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary
List_of_accounting_journals
Accounting
uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital. In nonprofit accounting, an "operating
Reserve_(accounting)
Process of managing interactions with customers
Ahaiwe; Ikenna, Oluigbo (February 2015). "Role of Technology in Accounting and E-accounting". International Journal of Computer Science and Mobile Computing
Customer relationship management
Customer_relationship_management
Bank holding that clients can access on demand
held in a transaction account are regarded as liquid funds. In accounting terms, they are considered as cash. Transaction accounts are known by a variety
Transaction_account
Accountancy system
Momentum accounting and triple-entry bookkeeping is a theoretical accounting framework proposed by Japanese economist Yuji Ijiri. It was designed to address
Momentum accounting and triple-entry bookkeeping
Momentum_accounting_and_triple-entry_bookkeeping
In accounting, a type of account
ppt Forensic Accounting use of Error Accounts Kane, Edward J.; DeTrask, Kimberly (August 1999). "Breakdown of accounting controls at Barings and
Error_account
Academic journal
Accounting research Accounting, Auditing & Accountability Journal The Accounting Review Critical Perspectives on Accounting Journal of Accounting and
Accounting, Organizations and Society
Accounting,_Organizations_and_Society
Public Accounting Report is a monthly eight-page newsletter that covers competitive intelligence and the business side of the public accounting profession
Public_Accounting_Report
Measure of the profitability of a business venture
to 6%. Net income is an accounting measure and does not represent the amount of cash generated by a company during an accounting period. It may include
Net_income
Finnish finance management company
Accountor (formerly known as Pretax Group) is a provider of accounting, payroll, HR and advisory services operating in Finland, Sweden, Norway and Denmark
Accountor
Account in which no credit is offered
an account held with a financial firm, in which a client deposits cash to buy stocks, bonds, fixed deposits and other forms of savings. In accounting practice
Cash_account
Formal record of financial activities
Recently there has been a push towards standardizing accounting rules made by the International Accounting Standards Board (IASB). IASB develops the International
Financial_statement
International standard system
of accounting terms, accounting concepts, account equations, account derivation principles and standard accounting procedures. Specific accounting and
System_of_National_Accounts
Accounting systems geared toward project management
Project accounting is a type of managerial accounting oriented toward the goals of project management and delivery. It involves tracking, reporting, and
Project_accounting
paid by clients." — Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of
Accounting_ethics
Accounting constraints (also known as the constraints of accounting) are the practical limitations and guidelines that influence how financial statements
Accounting_constraints
Difference between standard cost and amount sold
In budgeting, and management accounting in general, a variance is the difference between a budgeted, planned, or standard cost and the actual amount incurred/sold
Variance_(accounting)
Academic journal
The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics. The editors-in-chief are
Journal of Accounting and Economics
Journal_of_Accounting_and_Economics
Accounting method valuing assets and liabilities at current market prices
Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or
Mark-to-market_accounting
Improper entry, omission or statement
An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having
Accounting_irregularity
Business bookkeeping structure
financial accounting, the capital account is one of the accounts in shareholders' equity. Sole proprietorships have a single capital account in the owner's
Capital account (financial accounting)
Capital_account_(financial_accounting)
List of characters appearing in the Marvel Cinematic Universe
Contents: A B C D E F G H I J K L M–Z (next page) See also References Ajak (portrayed by Salma Hayek) is the wise and spiritual leader of the Eternals
Characters of the Marvel Cinematic Universe: A–L
Characters_of_the_Marvel_Cinematic_Universe:_A–L
Email for only one or very few contacts
be forwarded directly to the primary address. If an account is created with a sub-address, account access occurs through both the main email and sub-address
Disposable_email_address
Defunct accounting software application from Microsoft
Microsoft Office Accounting (formerly Small Business Accounting) is a discontinued accounting software application from Microsoft targeted towards small
Microsoft_Office_Accounting
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