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  2. Substantive due process - Wikipedia

    en.wikipedia.org/wiki/Substantive_due_process

    Substantive due process is a principle in United States constitutional law that allows courts to establish and protect substantive laws and certain fundamental rights from government interference, even if they are unenumerated elsewhere in the U.S. Constitution.

  3. Motorcycle - Wikipedia

    en.wikipedia.org/wiki/Motorcycle

    No braking system was fitted; the vehicle was stopped by raising and lowering the rear driving wheel using a foot-operated lever; the weight of the machine was then borne by two small castor wheels. The driver was seated between the front wheels. It was not, however, a success, as Butler failed to find sufficient financial backing. [16]

  4. Data entry - Wikipedia

    en.wikipedia.org/wiki/Data_entry

    Data entry is the process of digitizing data by entering it into a computer system for organization and management purposes. It is a person-based process [ 1 ] and is "one of the important basic" [ 2 ] tasks needed when no machine-readable version of the information is readily available for planned computer-based analysis or processing.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Using the rules of double-entry, these journal summaries are then transferred to their respective accounts in the ledger, or account book. For example, the entries in the Sales Journal are taken and a debit entry is made in each customer's account (showing that the customer now owes us money), and a credit entry might be made in the account for ...

  6. Technological unemployment - Wikipedia

    en.wikipedia.org/wiki/Technological_unemployment

    Due to generally low unemployment in much of pre-modern history, the topic was rarely a prominent concern. In the 18th century fears over the impact of machinery on jobs intensified with the growth of mass unemployment, especially in Great Britain which was then at the forefront of the Industrial Revolution .

  7. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are ...

  8. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with ...

  9. Enron scandal - Wikipedia

    en.wikipedia.org/wiki/Enron_scandal

    Logo of Enron. The Enron scandal was an accounting scandal involving Enron Corporation, an American energy company based in Houston, Texas.When news of widespread fraud within the company became public in October 2001, the company filed for bankruptcy and its accounting firm, Arthur Andersen—then one of the five largest audit and accountancy partnerships in the world—was effectively dissolved.