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accounting cycle

См. также в других словарях:

  • Accounting Cycle — The name given to the collective process of recording and processing the accounting events of a company. The series of steps begin when a transaction occurs and end with its inclusion in the financial statements. The nine steps of the accounting… …   Investment dictionary

  • accounting cycle — The sequence of steps in accounting for a financial transaction entered into by an organization. First, it is recorded in the books of account and finally it will be aggregated with other transactions in the financial statements for a financial… …   Accounting dictionary

  • the accounting cycle — UK US noun [S] ACCOUNTING ► the series of processes involved in recording a financial event, beginning at the time money is spent or received and ending at the time it becomes part of the financial report: »The accounting cycle begins with… …   Financial and business terms

  • cycle — cy‧cle [ˈsaɪkl] noun [countable] a series of events that happen in an order that regularly repeats itself: • Approved Training Practices are monitored by the Association on a five year cycle. ˈbilling ˌcycle ACCOUNTING the usual time that is… …   Financial and business terms

  • Accounting (UIL) — Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 87 scholastic year.Accounting is designed to test students understanding of general accounting principles and… …   Wikipedia

  • Accounting information system — An accounting information system (AIS) is the system of records a business keeps to maintain its accounting system. This includes the purchase, sales, and other financial processes of the business. The purpose of an AIS is to accumulate data and… …   Wikipedia

  • cycle counting — cycle count UK US noun [C] ► ACCOUNTING, PRODUCTION, COMMERCE the process of counting a small chosen set of goods and materials owned by a company or available for sale in a store, etc. on each business day rather than having one time of the year …   Financial and business terms

  • cycle count — UK US noun [C] ► ACCOUNTING, PRODUCTION, COMMERCE the process of counting a small chosen set of goods and materials owned by a company or available for sale in a store, etc. on each business day rather than having one time of the year, etc. when… …   Financial and business terms

  • Учетный цикл (ACCOUNTING CYCLE)  — Последовательность этапов или процедур в процессе ведения учета, активизируемая на основании фактов хозяйственной деятельности и завершаемая по окончании каждого отчетного периода. Начинается с анализа хозяйственной операции и заканчивается… …   Словарь терминов по управленческому учету

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Cycle count — A cycle count is an inventory management procedure where a small subset of inventory is counted on any given day. Cycle counts contrast with traditional physical inventory in that physical inventory stops operation at a facility while all items… …   Wikipedia

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