Search results
Results From The WOW.Com Content Network
In data analysis applications, such as image processing, a lookup table (LUT) can be used to transform the input data into a more desirable output format. For example, a grayscale picture of the planet Saturn could be transformed into a color image to emphasize the differences in its rings.
A ratio's values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values. [6]
Management discussion and analysis or MD&A is an integrated part of a company's annual financial statements. The purpose of the MD&A is to provide a narrative explanation, through the eyes of management, of how an entity has performed in the past, its financial condition, and its future prospects.
The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or the potential method. Note, however, that this does not guarantee such analysis will be immediately obvious; often, choosing the correct parameters for the accounting method requires as much knowledge of the problem ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Business Analysis and Valuation Using Financial Statements: Text and Cases [2] is a textbook by Krishna Palepu and Paul Healy, which is widely used in worldwide MBA programs and finance courses. It is in its 5th edition, and also has an IFRS edition. [3] The fifth edition was released August 2012. [1]
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting financial reports can ...
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]