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  2. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.

  3. Steward Health Care - Wikipedia

    en.wikipedia.org/wiki/Steward_Health_Care

    St. Elizabeth's Medical Center in Brighton, MA, once referred to as Steward's flagship hospital. Steward Health Care was founded in 2010, when Caritas Christi Health Care was sold to New York private equity firm Cerberus Capital Management, with Caritas CEO and former Beth Israel Deaconess Medical Center heart surgeon Ralph de la Torre continuing as CEO of the new company.

  4. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    Backflush accounting is a subset of management accounting focused on types of "postproduction issuing;" It is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished.

  5. International Monetary Fund - Wikipedia

    en.wikipedia.org/wiki/International_Monetary_Fund

    International Monetary Fund; Abbreviation: IMF: Formation: 27 December 1945; 78 years ago (): Type: International financial institution: Purpose: Promote international monetary co-operation, facilitate international trade, foster sustainable economic growth, make resources available to members experiencing balance of payments difficulties, prevent and assist with recovery from international ...

  6. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.

  7. Balance of payments - Wikipedia

    en.wikipedia.org/wiki/Balance_of_payments

    Country foreign exchange reserves minus external debt. In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference between all money flowing into the country in a particular period of time (e.g., a quarter or a year) and the outflow of money to the rest of the world.

  8. Hedge accounting - Wikipedia

    en.wikipedia.org/wiki/Hedge_Accounting

    Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction.

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    They didn't receive cash for the second table (sold in credit terms). Cash outflow: $50 - How much they'd originally bought the 2 tables for. Opening balance: $0; Closing balance: $50 – 2*$25 + $0 = $50–50=$0 -Indeed, the cash flow for the month of June for WikiTables amounts to $0 and not $50.