By Jae K. Shim Ph.D., Joel G. Siegel Ph.D., Nick Dauber CPA, Anique Qureshi Ph.D. CPA
The up-to-date variation of this quick-reference short-entry dictionary defines greater than 2,500 accounting, auditing, compliance, and tax-related phrases. common parts coated comprise monetary accounting and reporting, managerial and value administration, auditing and monetary assertion research, compliance, and data know-how (IT) phrases. additionally incorporated are many phrases from comparable enterprise disciplines that the accountant needs to understand, reminiscent of finance, own finance, investments, web, economics, quantitative instruments, and foreign finance phrases.
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Extra resources for Dictionary of Accounting Terms (Barron's Business Dictionaries)
An example: a parent company endorses a note of a subsidiary payable to a bank or other lender. ACCOUNT 1. systematic arrangement showing the effect of transactions and other events on a specific balance sheet or income statement item. An account is usually expressed in money. A separate account exists for each asset, liability, stockholders’ equity, revenue, and expense. Accounts are the way in which differing effects on the basic business elements are categorized and collected. Accounts are in the ledger (ledger account).
An account is usually expressed in money. A separate account exists for each asset, liability, stockholders’ equity, revenue, and expense. Accounts are the way in which differing effects on the basic business elements are categorized and collected. Accounts are in the ledger (ledger account). Examples are cash, accounts payable, and dividend revenue. See also CHART OF ACCOUNTS. 2. relationship between one party and another. Examples are a depositor or borrower with a bank or thrift institution or a credit relationship with a seller of goods or services.
Activities are represented by arrows in a PERT network. ACTIVITY ACCOUNT name for a specific and distinguishable line of work performed by one or more organizational components of a governmental unit. For example, sewage treatment and disposal, garbage collection, and street cleaning are activities performed in carrying out the function of sanitation; and the segregation of the expenditures made for each of these activities constitutes an activity account. ACTIVITY ACCOUNTING see RESPONSIBILITY ACCOUNTING.
Dictionary of Accounting Terms (Barron's Business Dictionaries) by Jae K. Shim Ph.D., Joel G. Siegel Ph.D., Nick Dauber CPA, Anique Qureshi Ph.D. CPA