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  2. Resources, Events, Agents - Wikipedia

    en.wikipedia.org/wiki/Resources,_Events,_Agents

    For example, a conventional accounting asset such as goodwill is not an REA resource. There is a separate REA model for each business process in the company. A business process roughly corresponds to a functional department, or a function in Michael Porter's value chain. Examples of business processes would be sales, purchases, conversion or ...

  3. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person or an organization ...

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Misconduct. v. t. e. Activity-based costing ( ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore, this model assigns more indirect costs ( overhead) into direct costs compared to conventional costing.

  5. History of accounting - Wikipedia

    en.wikipedia.org/wiki/History_of_accounting

    The history of accounting or accountancy can be traced to ancient civilizations. [1] [2] [3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1] [4] [5] and early auditing systems by the ancient Egyptians and Babylonians. [2]

  6. List of mnemonics - Wikipedia

    en.wikipedia.org/wiki/List_of_mnemonics

    The order of flats is B♭, E♭, A♭, D♭, G♭, C♭, and F♭ (reverse order of sharps), which can be remembered using the phrase: Battle Ends And Down Goes Charles' Father; Blanket Exploded And Dad Got Cold Feet. Before Eating A Doughnut Get Coffee First. To remember the difference between the whole rest and the half rest:

  7. 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 ...

  8. Word order - Wikipedia

    en.wikipedia.org/wiki/Word_order

    v. 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.

  9. Chronology - Wikipedia

    en.wikipedia.org/wiki/Chronology

    Chronology. Chronology (from Latin chronologia, from Ancient Greek χρόνος, chrónos, "time"; and -λογία, -logia) [2] is the science of arranging events in their order of occurrence in time. Consider, for example, the use of a timeline or sequence of events. It is also "the determination of the actual temporal sequence of past events".