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  2. Convention of disclosure - Wikipedia

    en.wikipedia.org/wiki/Convention_of_disclosure

    The convention of disclosure requires that all material facts must be disclosed in the financial statements.For example, in the case of sundry debtors, not only the total amount of sundry debtors should be disclosed, but also the amount of good and secured debtors, the amount of good but unsecured debtors and amount of doubtful debts should be stated.

  3. Tally marks - Wikipedia

    en.wikipedia.org/wiki/Tally_marks

    Tally marks, also called hash marks, are a form of numeral used for counting. They can be thought of as a unary numeral system . They are most useful in counting or tallying ongoing results, such as the score in a game or sport, as no intermediate results need to be erased or discarded.

  4. Debtor - Wikipedia

    en.wikipedia.org/wiki/Debtor

    The counterparty is called a creditor. When the counterpart of this debt arrangement is a bank, the debtor is more often referred to as a borrower. If X borrowed money from their bank, X is the debtor and the bank is the creditor. If X puts money in the bank, X is the creditor and the bank is the debtor. It is not a crime to fail to pay a debt.

  5. Creditor - Wikipedia

    en.wikipedia.org/wiki/Creditor

    A creditor or lender is a party (e.g., person, organization, company, or government) that has a claim on the services of a second party. It is a person or institution to whom money is owed. [ 1 ] The first party, in general, has provided some property or service to the second party under the assumption (usually enforced by contract ) that the ...

  6. Tally - Wikipedia

    en.wikipedia.org/wiki/Tally

    Tally Technologies, a debt management app in the U.S. and makers of the Tally app; Tally Weijl, a chain clothing retailer in Europe; Tally-Ho (rolling papers), an Australian brand of cigarette rolling paper; Tally-Ho, the daily newspaper of The Village in the TV series The Prisoner; TallyGenicom, a defunct printer company

  7. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  8. Exchequer - Wikipedia

    en.wikipedia.org/wiki/Exchequer

    The Exchequer was named after a table used to perform calculations for taxes and goods in the medieval period. [10] According to the Dialogus de Scaccario ('Dialogue concerning the Exchequer'), [11] an early medieval work describing the practice of the Exchequer, the table was large, 10 feet by 5 feet with a raised edge or "lip" on all sides of about the height of four fingers to ensure that ...

  9. History of ancient numeral systems - Wikipedia

    en.wikipedia.org/wiki/History_of_ancient_numeral...

    In the Etruscan system, the symbol 1 was a single vertical mark, the symbol 10 was two perpendicularly crossed tally marks, and the symbol 100 was three crossed tally marks (similar in form to a modern asterisk *); while 5 (an inverted V shape) and 50 (an inverted V split by a single vertical mark) were perhaps derived from the lower halves of ...