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[DOC File]A GLOSSARY OF CREDIT UNION TERMS
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Prepaids An accounting method where costs affecting subsequent accounting periods, if the amount is material, should be recorded as a prepaid expense and amortized over the accounting periods to which applicable. Principal The actual amount of a loan before finance charges and other charges are added or …
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[DOC File]International Accounting Standard 21
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8 The following terms are used in this Standard with the meanings specified: Closing rate is the spot exchange rate at the balance sheet date. Exchange difference is the difference resulting from translating a given number of units of one currency into another currency at different exchange rates.
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[DOCX File]Acronyms and Abbreviations
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Abbreviated Transportation Accounting Code. AV. Asset Visibility. BMOSS . Billing and Materiel Obligation Support System. CAC. Common Access Card. CCP. Central Consolidation Point . CIC . Content Identifier Code . CISIL. Centralized Integrated System for International Logistics. CMOS . Cargo Movement Operations System .
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[DOC File]Chapter 1 The Nature of Accounting
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The stable monetary unit concept states that only transaction data that can be expressed in terms of money be included in the accounting records. Record transactions in the accounting equation. Note from textbook examples that accounts (individual records or subdivisions used to record and summarize information related to each asset, each ...
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[DOCX File]Army Funds Management Data Reference Guide
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Functional Area Master Data Overview. General. Definition and Use: The Functional Area is a Funds Management budget object defined as a funds control element as well as an element to capture execution data.All funds will be distributed to specific Functional Areas for execution of funds.
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[DOC File]STANDARD DATA ELEMENT Naming Conventions and …
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Object class terms must describe the subject areas of data; they are comparable to entities, which are found in data models. Only one object class term, i.e., one subject, shall be present. (Note: An object class term can be one word or a group of words.) Property terms must represent the data value domain of the data element.
accounting terms and definitions

[DOC File]Chapter 5—Accounting for Merchandising Operations
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Credit terms specify the amount and time period for the cash discount and length of time in which payment is expected. Completing the Accounting Cycle. Adjusting Entries. A merchandiser has the same adjusting entries as a service company. But a merchandiser will have one additional adjustment to make the records agree with the actual inventory ...
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[DOC File]CLASS XI ACCOUNTANCY
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Introduction to Accounting (7 marks) Accounting- meaning, objectives, Accounting as source of information, internal andexternal users of Accounting information and their needs. Qualitative characteristics of Accounting information-reliability, relevance, understandability and comparability.
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[DOC File]STANDARD OPERATING PROCEDURES
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• Glossary of Common School Accounting Terms 81-84 • Retention of Records and Schedule 85-90 •Internal Control Questionnaire 91-92 • Forms 93 PREFACE. The Guide for Standard Operating Procedures and Internal Controls is a document that outlines the business practices that are approved by the Ridgewood Board of Education and administered ...
understanding accounting terms

[DOCX File]Interpretation of the Emerging Accounting Issues Working …
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The attached appendix provides a listing of terms to which CMS ascribes a specific meaning. This list has been enhanced to include other terms in order to facilitate consistent application for accounting and the NAIC’s Risk Based Capital formula.
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Accounting terms and meaning