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The concept of "two sets of books" refers to the practice of keeping two sets of accounting ledgers ("books").In colloquial terms, this practice may refer to fraudulent behavior, i.e. attempting to hide or disguise financial transactions from outsiders by having a falsified set of records for official use and another for internal recordkeeping.
In mathematics and logic, ambiguity can be considered to be an instance of the logical concept of underdetermination—for example, = leaves open what the value of is—while overdetermination, except when like =, =, =, is a self-contradiction, also called inconsistency, paradoxicalness, or oxymoron, or in mathematics an inconsistent system ...
Object-oriented analysis and design (OOAD) is a technical approach for analyzing and designing an application, system, or business by applying object-oriented programming, as well as using visual modeling throughout the software development process to guide stakeholder communication and product quality.
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Parnas's principles; Partial class; Patterns; Policy-based design; Polymorphic; Primitive data type; private, a way of encapsulation in object-oriented programming; Programming paradigm; protected, a way of encapsulation in object-oriented programming; Protocol; Prototype pattern; Prototype-based programming; public, a way of encapsulation in ...
Object-oriented programming (OOP) is a programming paradigm based on the concept of objects, [1] which can contain data and code: data in the form of fields (often known as attributes or properties), and code in the form of procedures (often known as methods).
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
The mechanisms for modular or object-oriented programming that are provided by a programming language are mechanisms that allow developers to provide SoC. [4] For example, object-oriented programming languages such as C#, C++, Delphi, and Java can separate concerns into objects, and architectural design patterns like MVC or MVP can separate presentation and the data-processing (model) from ...