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adjusting an account

См. также в других словарях:

  • Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… …   Wikipedia

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • adjusting events — post balance sheet events Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a… …   Accounting dictionary

  • adjusting events — Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a property held at the balance… …   Big dictionary of business and management

  • account reconciliation — The reviewing and adjusting of the balance in a personal checkbook to match your bank statement. Bloomberg Financial Dictionary …   Financial and business terms

  • adjusting journal entry — AJE An entry made in a journal to record a movement, such as a prepayment at year end, which has to be posted to a ledger account …   Accounting dictionary

  • Current account — This article is about the macroeconomic current account. For day to day bank accounts, see Current account (banking). Cumulative Current Account Balance 1980–2008 (US$ Billions) based on the International Monetary Fund data In economics, the… …   Wikipedia

  • Indexed unit of account — When an indexed unit of account is used in contracts, payments are indexed to the price level in such a way that changes in the inflation rate have no effect on the real value of payments. Non indexed units, such as contracts written in currency… …   Wikipedia

  • 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

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • steel — steellike, adj. /steel/, n. 1. any of various modified forms of iron, artificially produced, having a carbon content less than that of pig iron and more than that of wrought iron, and having qualities of hardness, elasticity, and strength varying …   Universalium

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