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t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...
A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization . Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]
IDoc, short for Intermediate Document, is an SAP document format for business transaction data transfers. [1] Non SAP-systems can use IDocs as the standard interface (computing) for data transfer. [2] IDoc is similar to XML in purpose, but differs in syntax. Both serve the purpose of data exchange and automation in computer systems, but the ...
Chinese accounting standards are the accounting rules used in mainland China. As of February 2010, the Chinese accounting standard systems is composed of Basic Standard, 38 specific standards and application guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of ...
A flat-file database is a database stored in a file called a flat file. Records follow a uniform format, and there are no structures for indexing or recognizing relationships between records. The file is simple. A flat file can be a plain text file (e.g. csv, txt or tsv ), or a binary file. Relationships can be inferred from the data in the ...
BAS (accounting) The Swedish BAS chart of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for accounting in Sweden available in Swedish, English and German language texts. [1] Very similar chart of accounts are commonly used in neighbouring ...
The Kingdom of the Netherlands (Dutch: Koninkrijk der Nederlanden, pronounced [ˈkoːnɪŋkrɛik dɛr ˈneːdərlɑndə(n)] ⓘ), commonly known simply as the Netherlands, is a sovereign state consisting of a collection of constituent territories united under the monarch of the Netherlands, who functions as head of state.
A table of contents usually includes the titles or descriptions of first-level headings ( chapters in longer works), and often includes second-level headings ( sections or A-heads) within the chapters as well, and occasionally even includes third-level headings ( subsections or B-heads) within the sections as well.