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Accounting systems

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double-entry bookkeeping
seamless, chronological and factual ordered recording of all business processes in a company based of documented evidence
bookkeeping
Bookkeeping is the record of financial transactions that occur in business daily or any time so as to have a proper and accurate financial report.
accounting standard
the specific accounting discipline followed (IFRS, US GAAP, Chinese AS, France GAAP, Germany GAAP, Russian GAAP, UK GAAP, etc.)
debits and credits
amounts added or subtracted to account ledgers
single-entry bookkeeping system
method of bookkeeping relying on a one sided accounting entry to maintain financial information
creative accounting
euphemism referring to accounting practices with questionable ethics, often associated with financial or securities fraud
accounting of cash receipts and disbursements
A method that records revenue when cash is received, and expenses when they are paid in cash
off-balance-sheet
In accounting, "off-balance-sheet" (OBS), or incognito leverage, usually describes an asset, debt, or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance-sheet item.
stock and flow
in economics and finance, a quantity measured over an interval of time
worksheet
A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Software is increasingly taking over the paper-based worksheet.
equity method
Della mercatura e del mercante perfetto
book by Benedikt Kotruljević
earnings management
act of intentionally influencing the process of financial reporting to obtain private gain
true-cost accounting
constant purchasing power accounting
accounting model
Hollywood accounting
opaque or creative accounting methods used by TV and film studios
inflation accounting
accounting that accounts for inflation
Basis of accounting
time when financial transactions are reported
human resource accounting
accounting for investments made in people
waste book
Bookkeeping book or commonplace book