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double account system

См. также в других словарях:

  • double account system — A now outdated way of presenting financial statements, used by railways and public utilities prior to privatization …   Accounting dictionary

  • double account — noun : a system of accounting prescribed by British law for railway and public utility enterprises whereby permanent capital is offset against fixed assets purchased with monies contributed from permanent capital …   Useful english dictionary

  • Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

  • Double-slit experiment — Slit experiment redirects here. For other uses, see Diffraction. Quantum mechanics …   Wikipedia

  • Double Entry — The fundamental concept underlying present day bookkeeping and accounting. Double entry accounting is based on the fact that every financial transaction has equal and opposite effects in at least two different accounts. It is used to satisfy the… …   Investment dictionary

  • Double counting (accounting) — Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to a conceptual problem in social accounting practice, when the attempt is made to estimate… …   Wikipedia

  • Double-crested Cormorant — Adult in non breeding plumage Conservation status …   Wikipedia

  • double entry bookkeeping — UK US noun [U] (also double entry accounting) ACCOUNTING ► the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is… …   Financial and business terms

  • system — sys‧tem [ˈsɪstm] noun [countable] an arrangement or organization of ideas, methods, or ways of working: • Deregulation has created worries about the stability of the country s financial system. • All staff will benefit from a well run… …   Financial and business terms

  • double-entry accounting — A system of accounting that records each business transaction twice (once as a debit and once as a credit). For example, if you pay your monthly rent of $1,000, you you make a debit of $1,000 to the rent expense account and a credit of $1,000 to… …   Law dictionary

  • double entry — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry bookkeeping • Hypernyms: ↑bookkeeping, ↑clerking * * * noun : a method or system of bookkeeping that recognizes both the receiving and the giving …   Useful english dictionary

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