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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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 ...

  3. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1][2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...

  4. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

  5. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  6. Word order - Wikipedia

    en.wikipedia.org/wiki/Word_order

    t. e. In linguistics, word order (also known as linear order) is the order of the syntactic constituents of a language. Word order typology studies it from a cross-linguistic perspective, and examines how languages employ different orders. Correlations between orders found in different syntactic sub-domains are also of interest.

  7. Subject–verb–object word order - Wikipedia

    en.wikipedia.org/wiki/Subject–verb–object...

    Linguistic typology. In linguistic typology, subject–verb–object (SVO) is a sentence structure where the subject comes first, the verb second, and the object third. Languages may be classified according to the dominant sequence of these elements in unmarked sentences (i.e., sentences in which an unusual word order is not used for emphasis).

  8. Abstraction - Wikipedia

    en.wikipedia.org/wiki/Abstraction

    Abstraction is a process where general rules and concepts are derived from the use and classifying of specific examples, literal (real or concrete) signifiers, first principles, or other methods. "An abstraction" is the outcome of this process — a concept that acts as a common noun for all subordinate concepts and connects any related ...

  9. Subject–object–verb word order - Wikipedia

    en.wikipedia.org/wiki/Subject–object–verb...

    t. e. In linguistic typology, a subject–object–verb (SOV) language is one in which the subject, object, and verb of a sentence always or usually appear in that order. If English were SOV, "Sam oranges ate" would be an ordinary sentence, as opposed to the actual Standard English "Sam ate oranges" which is subject–verb–object (SVO).

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