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t. e. In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.
A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...
t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as ...
Data cleansing. Data cleansing or data cleaning is the process of detecting and correcting (or removing) corrupt or inaccurate records from a record set, table, or database and refers to identifying incomplete, incorrect, inaccurate or irrelevant parts of the data and then replacing, modifying, or deleting the dirty or coarse data. [1]
Journal entry. A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit.
Error-correcting codes are used in lower-layer communication such as cellular network, high-speed fiber-optic communication and Wi-Fi, [11] [12] as well as for reliable storage in media such as flash memory, hard disk and RAM. [13] Error-correcting codes are usually distinguished between convolutional codes and block codes:
Overview. Data validation is intended to provide certain well-defined guarantees for fitness and consistency of data in an application or automated system. Data validation rules can be defined and designed using various methodologies, and be deployed in various contexts. [1] Their implementation can use declarative data integrity rules, or ...
Proofreading. Proofreading is an iterative process of comparing galley proofs against the original manuscripts or graphic artworks to identify transcription errors in the typesetting process. [1][2] In the past, proofreaders would place corrections or proofreading marks along the margins. [3] In modern publishing, material is generally provided ...