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accounting date

См. также в других словарях:

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date …   Law dictionary

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • Accounting Research Bulletins — were documents issued by the Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on… …   Wikipedia

  • Accounting, Auditing & Accountability Journal — (ISSN: 0951 3574) [http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jsp] is published by Emerald Group Publishing, a publisher of management journals and databases. First published in 1988, it is a research resource for academics working to… …   Wikipedia

  • 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

  • Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …   Wikipedia

  • Accounting technician — An accounting technician is a professional who keeps financial accounts for all types of business. Most accounting technicians also help qualified accountants by preparing financial information. This designation is employed in many countries and… …   Wikipedia

  • accounting period — 1) (financial period; period of account) The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months,… …   Accounting dictionary

  • accounting period — financial period; period of account The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months, although… …   Big dictionary of business and management

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