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  2. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. 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 ...

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...

  4. 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 ...

  5. Electronic health record - Wikipedia

    en.wikipedia.org/wiki/Electronic_health_record

    Digitization of forms facilitates the collection of data for epidemiology and clinical studies. [16] [17] However, standardization may create challenges for local practice. [9] Overall, those with EMRs that have automated notes and records, order entry, and clinical decision support had fewer complications, lower mortality rates, and lower ...

  6. 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 ...

  7. Electronic voting by country - Wikipedia

    en.wikipedia.org/wiki/Electronic_voting_by_country

    The VVPAT system was introduced in 8 of 543 parliamentary constituencies as a pilot project in 2014 general election. Voter-verified paper audit trail (VVPAT) system which enables electronic voting machines to record each vote cast by generating the EVM slip, was introduced in all 543 Lok sabha constituencies in 2019 Indian general election.

  8. User story - Wikipedia

    en.wikipedia.org/wiki/User_story

    v. t. e. In software development and product management, a user story is an informal, natural language description of features of a software system. They are written from the perspective of an end user or user of a system, and may be recorded on index cards, Post-it notes, or digitally in specific management software. [ 1]

  9. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    Accounting. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [ 1] A general ledger may be maintained on paper, on a computer, or in the cloud. [ 2]