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e. In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts ...
The heliospheric current sheet, or interplanetary current sheet, is a surface separating regions of the heliosphere where the interplanetary magnetic field points toward and away from the Sun. [1] A small electrical current with a current density of about 10 −10 A /m 2 flows within this surface, forming a current sheet confined to this surface.
The French generally accepted accounting principles, called Plan Comptable Général ( PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules ( Autorité des normes comptables, abbr. ANC ), [1] validated by the Minister of the Budget. The Authority of Accounting Rules was created by the ordonnance no 2009-79 ...
The following outline is provided as an overview of and topical guide to accounting: Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Cash flow forecasting. Cash flow statement. Chart of accounts. Checkoff. Clean surplus accounting. Clearing account. Constant purchasing power accounting. Convention of consistency. Convention of disclosure.
Medication Administration Record. A Medication Administration Record [1] ( MAR, or eMAR for electronic versions), commonly referred to as a drug chart, is the report that serves as a legal record of the drugs administered to a patient at a facility by a health care professional. The MAR is a part of a patient's permanent record on their medical ...
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