accounting transaction

См. также в других словарях:

• Accounting Transaction — (deutsch buchhaltungstechnischer Geschäftsvorgang) beschreibt in der Softwaremodellierung ein Analysemuster nach Martin Fowler. Dieses Analysemuster wird benötigt, um das Thema Buchführung (doppelte Buchführung) softwaretechnisch modellieren und… …   Deutsch Wikipedia

• Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… …   Auditor's dictionary

• transaction — trans·ac·tion /tran zak shən, sak / n 1: something transacted; esp: an exchange or transfer of goods, services, or funds 2 a: an act, process, or instance of transacting b: an action or activity involving two parties or things that reciprocally… …   Law dictionary

• Accounting Event — A transaction or change recognized on the financial statements of an accounting entity. Accounting events can be either external or internal. An external transaction would occur with an outside party, such as the purchase or sales of a good. An… …   Investment dictionary

• Transaction processing system — A Transaction Processing System To be considered a transaction processing system the computer must pass the ACID test.From a technical perspective, a Transaction Processing System (or Transaction Processing Monitor) monitors transaction programs …   Wikipedia

• 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 Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

• accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

• 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 Software — Computer programs that assist bookkeepers and accountants in recording and reporting on a firm s financial transactions. The functionality of accounting software differs from product to product. Larger firms may choose to implement a customized… …   Investment dictionary