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Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...
The Content Addressable File Store (CAFS) [1] was a hardware device developed by International Computers Limited (ICL) that provided a disk storage with built-in search capability. The motivation for the device was the discrepancy between the high speed at which a disk could deliver data, and the much lower speed at which a general-purpose ...
In the computer setting, a file in the DOS filesystem at the path A:\myfiles\textfile.txt points to the physical storage of the file in the myfiles subdirectory. This file disappears if the floppy is moved to the B: drive, and even moving its location within the disk hierarchy requires the user-facing directories to be updated.
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.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
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.
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability , and is used by nonprofit organizations and by governments.
CAFS may refer to: Compressed air foam system , a system used in firefighting to deliver fire retardant foam to a fire Content Addressable File Store , a hardware device developed by International Computers Limited that provided a disk storage with built-in search capability