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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. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    CISA – Certified Information Systems Auditor. CISO – Chief Information Security Officer. CLO – Chief Legal Officer. CMA – Certified Management Accountant. CMFB – Committee on monetary, finance and balance of payments statistics. CMO – Chief Marketing Officer. COB – Close of Business. COC – Cost of Credit [ 2] or Cost of Capital ...

  4. List of code names in the Doctrine and Covenants - Wikipedia

    en.wikipedia.org/wiki/List_of_code_names_in_the...

    Other code words. Cainhannoch: New York (cf. Enoch son of Cain) Lane-shine-house: printing office. Ozondah: mercantile store. Shinehah: Kirtland, Ohio (a word for the sun used in the Book of Abraham see also -hah) Shinelah: print. Shinelane: printing. Shule: ashery.

  5. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The codification allows a free basic view or paid professional view to the public. The professional view requires an annual subscription up to $940 depending on concurrent users. [3] Discounts may apply to multiple concurrent users. [4] The codification is used by accounting and reporting professionals, analysts and investors.

  6. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    The term 'cash flow' is mostly used to describe payments that are expected to happen in the future, are thus uncertain, and therefore need to be forecast with cash flows. A cash flow CF is determined by its time t, nominal amount N, currency CCY, and account A; symbolically, CF = CF (t, N, CCY, A). Cash flows are narrowly interconnected with ...

  7. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    e. 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 ...

  8. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    e. In financial accounting, a cash flow statement, also known as statement of cash flows, [ 1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned ...

  9. List of computing and IT abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_computing_and_IT...

    FOSS—Free and Open-Source Software; FP—Function Programming; FP—Functional Programming; FPGA—Field Programmable Gate Array; FPS—Floating Point Systems; FPU—Floating-Point Unit; FRU—Field-Replaceable Unit; FS—File System; FSB—Front-Side Bus; fsck—File System Check; FSF—Free Software Foundation; FSM—Finite State Machine ...