articulated accounts

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• articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …   Accounting dictionary

• articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …   Big dictionary of business and management

• Europe, history of — Introduction       history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… …   Universalium

• Christianity — /kris chee an i tee/, n., pl. Christianities. 1. the Christian religion, including the Catholic, Protestant, and Eastern Orthodox churches. 2. Christian beliefs or practices; Christian quality or character: Christianity mixed with pagan elements; …   Universalium

• Hasidic philosophy — This article is about Hasidic philosophy. For an overview of the Hasidic movement, see Hasidic Judaism. Hasidus called the Torah of the Baal Shem Tov and his Wellsprings , after his account in a letter to Gershon of Kitov about the elevation of… …   Wikipedia

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

• HEBREW GRAMMAR — The following entry is divided into two sections: an Introduction for the non specialist and (II) a detailed survey. [i] HEBREW GRAMMAR: AN INTRODUCTION There are four main phases in the history of the Hebrew language: the biblical or classical,… …   Encyclopedia of Judaism

• KABBALAH — This entry is arranged according to the following outline: introduction general notes terms used for kabbalah the historical development of the kabbalah the early beginnings of mysticism and esotericism apocalyptic esotericism and merkabah… …   Encyclopedia of Judaism

• India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

• education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium

• literature — /lit euhr euh cheuhr, choor , li treuh /, n. 1. writings in which expression and form, in connection with ideas of permanent and universal interest, are characteristic or essential features, as poetry, novels, history, biography, and essays. 2.… …   Universalium