- double-entry equation
The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
double-entry equation
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double entry — n. a system of bookkeeping in which every transaction is entered as both a debit and a credit in conformity with the underlying accounting equation which states that assets equal liabilities plus net worth double entry adj … English World dictionary
Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… … Wikipedia
Double Entry — The fundamental concept underlying present day bookkeeping and accounting. Double entry accounting is based on the fact that every financial transaction has equal and opposite effects in at least two different accounts. It is used to satisfy the… … Investment dictionary
double entry bookkeeping — A system of recording accounting transactions with corresponding *debit entries and *credit entries of equal value. The mathematical integrity of the dualistic aspects of double entry bookkeeping can be established, through preparation of a… … Auditor's dictionary
Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… … Auditor's dictionary
Accounting Equation — The equation that is the foundation of double entry accounting. The accounting equation displays that all assets are either financed by borrowing money or paying with the money of the company’s shareholders. Thus, the accounting equation is … Investment dictionary
accounting equation — noun 1. : the equality of debits and credits as used in the double entry system 2. : a statement of net worth as equal to assets minus liabilities … Useful english dictionary
Simplified molecular input line entry specification — Le Simplified Molecular Input Line Entry Specification ou SMILES est un langage symbolique de description de la structure des molécules chimiques sous forme de courtes chaînes de caractères ASCII. Les chaînes SMILES peuvent être importées dans la … Wikipédia en Français
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… … Wikipedia
