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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    v. 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 ...

  3. Single-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Single-entry_bookkeeping

    Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...

  4. Computerized physician order entry - Wikipedia

    en.wikipedia.org/wiki/Computerized_physician...

    For the United States Army Port of Embarkation, see Charleston Port of Embarkation. Computerized physician order entry ( CPOE ), sometimes referred to as computerized provider order entry or computerized provider order management ( CPOM ), is a process of electronic entry of medical practitioner instructions for the treatment of patients ...

  5. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as ...

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    mail.aol.com

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  7. EICAR test file - Wikipedia

    en.wikipedia.org/wiki/EICAR_test_file

    The file is a text file of between 68 and 128 bytes that is a legitimate .com executable file (plain x86 machine code) that can be run by MS-DOS, some work-alikes, and its successors OS/2 and Windows (except for 64-bit due to 16-bit limitations). The EICAR test file will print "EICAR-STANDARD-ANTIVIRUS-TEST-FILE!"

  8. 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 ...

  9. Debit note - Wikipedia

    en.wikipedia.org/wiki/Debit_note

    Misconduct. v. t. e. 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.