Financial accounting terms and definitions
[DOCX File]Basic Definitions In Accounting And Finance
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Basic Definitions In Accounting And Finance. 5 | Page M. Riaz Khan-MS Finance (CUSIT) A financial asset . is a legal document ... Terms of sale . specify when payment is expected for sales made on trade credit. Stretching payables . is delaying payment of trade payables. Accruals . represent . incomplete . transactions. Current liabilities . require cash. within . one year. Net working capital ...
[DOC File]ACCOUNTING TERMS AND DEFINITIONS - Corporate Codes
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In its consolidated financial statements, an investor should use the equity method of accounting for investments in associates, other than in the following three exceptional circumstances: An investment in an associate that is acquired and held exclusively with a view to its disposal within 12 months from acquisition should be accounted for as held for trading under IAS 39. Under IAS 39, those ...
[DOC File]CENTURY 21 ACCOUNTING, 8e
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Key Terms and Definitions. Chapter 1 Recording Departmental Purchases and Cash Payments. account: a record summarizing all the information pertaining to a single item in the accounting equation. accounting equation: an equation showing the relationship among assets, liabilities, and owners’ equity. asset: anything of value that is owned. cash discount: a deduction that a vendor allows on the ...
[DOC File]Accounting Key Terms and Definitions
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Accounting Key Terms and Definitions. Chapter 3: Business Transactions and the Accounting Equation. Accounting: planning, recording, analyzing, and interpreting financial information . Accounting records: organized summaries of a business’s financial activities . Accounting system : a planned process for providing financial information that will be useful to management. Accounting equation ...
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