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  2. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    v. t. e. IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer ...

  3. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    v. t. e. The Uniform Certified Public Accountant Examination ( CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the ...

  4. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    e. Employee benefits and benefits in kind (especially in British English ), also called fringe benefits, perquisites, or perks, include various types of non-wage compensation provided to employees in addition to their normal wages or salaries. [ 1] Instances where an employee exchanges (cash) wages for some other form of benefit is generally ...

  5. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately ...

  6. Management information system - Wikipedia

    en.wikipedia.org/wiki/Management_information_system

    Management information system. A management information system (MIS) is an information system [ 1] used for decision-making, and for the coordination, control, analysis, and visualization of information in an organization. The study of the management information systems involves people, processes and technology in an organizational context.

  7. 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 ...

  8. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    e. Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [ 1] This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are ...

  9. National Income and Product Accounts - Wikipedia

    en.wikipedia.org/wiki/National_Income_and...

    National income accounts of the U.S., 2003 [note 1] Billions of current US$ Employee compensation [note 2] 6,289.00 Proprietors' income with IVA and CCA [note 3] 834.10 Rental income of persons with CCA: 153.80 Corporate profits with IVA and CCA [note 4] 1,021.10 Net interest and miscellaneous payments: 543.00 Taxes on production and imports ...

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    employee benefits in accounting meaning in english pdf notes download free