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1 accounting journal
A journal that is used to record the financial consequences of accounting events in an accounting system. -
2 accounting rule
"A rule in an accounting system that controls the principles, methods, and procedures for classifying, recording, and reporting the financial consequences of accounting events." -
3 accounting
"The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events." -
4 accounting currency unit
A currency unit used to quantify the financial consequences of accounting events. -
5 accounting cycle
"A recurring set of documenting, journalizing, balancing, and statement preparation activities performed by parties that report on and analyze the financial position and performance of accounting entities." -
6 financial information
"A tab on a record that lists the Account or Business Contact's financial information, which was retrieved from Small Business Accounting." -
7 accounting distribution line
The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account.English-Arabic terms dictionary > accounting distribution line
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8 Financial Integration
A feature that enables the user to access information from an accounting system from within Business Contact Manager for Outlook. -
9 accounting distribution
A distribution of the financial consequence of an economic transaction to ledger accounts. -
10 accounting entity
A real or conceptual economic unit that uses ledger accounts to record and report on its financial and management performance. -
11 commitment accounting
A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis. -
12 interunit accounting
An accounting process where due-to and due-from account entries are automatically created to ensure that an accounting entry is balanced for one or more specified financial dimensions in a legal entity. -
13 Microsoft® Office Accounting 2007
A Microsoft financial management program specifically designed to meet the needs of businesses with up to 25 employees.Microsoft® Office Accounting 2007English-Arabic terms dictionary > Microsoft® Office Accounting 2007
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14 recognition accounting rule
An accounting rule that prescribes the recognition of revenue and expenditure in accounts and on financial statements.English-Arabic terms dictionary > recognition accounting rule
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15 expenditure recognition accounting rule
A recognition accounting rule that prescribes the recognition of expenditure in accounts and on financial statements.English-Arabic terms dictionary > expenditure recognition accounting rule
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16 revenue recognition accounting rule
A recognition accounting rule that prescribes the recognition of revenue in accounts and on financial statements.English-Arabic terms dictionary > revenue recognition accounting rule
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17 asset book
"Accounting records (ledgers or journals) for a specific reporting purpose, such as financial or taxes." -
18 year-end closing
"An accounting process that occurs at the end of the fiscal year and is used to transfer the balances of the temporary owners’ equity accounts to the permanent owners’ equity account, to carry forward closing account balances from one accounting period to opening account balances in the subsequent accounting period, and to generate financial statements." -
19 Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
"A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)."English-Arabic terms dictionary > Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
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20 account rule
A rule in an accounting system that controls the valid financial dimension value combinations when the requirements of the financial dimension structure condition are met.
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