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1 record
"To account for the financial and operational consequences of an economic, resource flow, or accounting event." -
2 register
"A record that is used to record the operational, legal, and financial consequences of resource flow events in an accounting system." -
3 master data
"Entities that describe the parties, locations, products, and activities that are referenced by entities that document and record economic, resource flow, and accounting events." -
4 transaction data
"Entities that document economic, resource flow, and accounting events and record their financial, legal, and operational consequences." -
5 source document
"An original record that evidences the occurrence of one or more economic, resource flow, and accounting events. A source document is entered into a system that records, classifies, tracks, and reports on the economic resources exchanged or committed at the time of the event." -
6 operations journal entry
A record of the operational and legal consequences of a resource flow event. -
7 operations register
A register that is used to record the operational and legal consequences of resource flow events in an accounting system.
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