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  2. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  3. SOAP note - Wikipedia

    en.wikipedia.org/wiki/SOAP_note

    The SOAP note (an acronym for subjective, objective, assessment, and plan) is a method of documentation employed by healthcare providers to write out notes in a patient 's chart, along with other common formats, such as the admission note. [1] [2] Documenting patient encounters in the medical record is an integral part of practice workflow ...

  4. Debit note - Wikipedia

    en.wikipedia.org/wiki/Debit_note

    A debit note or debit memorandum (or debit memo) is a commercial document issued by a seller to a buyer as a means of formally requesting a credit note. [1] Debit note acts as the Source document to the Purchase returns journal. [2] In other words it is an evidence for the occurrence of a reduction in expenses. The seller might also issue a debit note instead of an invoice in order to adjust ...

  5. Certified copy - Wikipedia

    en.wikipedia.org/wiki/Certified_copy

    A certified copy is a copy (often a photocopy) of a primary document that has on it an endorsement or certificate that it is a true copy of the primary document. It does not certify that the primary document is genuine, only that it is a true copy of the primary document. A certified copy is often used in English-speaking common law countries ...

  6. Credit note - Wikipedia

    en.wikipedia.org/wiki/Credit_note

    A credit note or credit memo is a commercial document issued by a seller to a buyer. Credit notes act as a source document for the sales return journal. In other words, the credit note is evidence of the reduction in sales. A credit memo, a contraction of the term "credit memorandum", is evidence of a reduction in the amount a buyer owes a seller under an earlier invoice.

  7. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    Accounting. In accounting / accountancy, 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 ...

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  9. Sale and purchase of ship - Wikipedia

    en.wikipedia.org/wiki/Sale_and_purchase_of_ship

    The sale and purchase of ship is an important aspect of the shipping industry. It may involve large amounts of money and requires brokers to possess knowledge of types of vessels and their function, knowledge of maritime law, as well experience in bargaining. To reduce the number of disputes and smoothen the sale and purchase procedure ...

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