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2. Accounting constraints - Wikipedia

   en.wikipedia.org/wiki/Accounting_constraints

   Accounting constraints (also known as the constraints of accounting) are the practical limitations and guidelines that influence how financial statements are prepared and interpreted. These constraints acknowledge that ideal accounting practices may need to be adjusted due to factors like the availability of reliable information, the cost of ...

3. Free Accounting Tools for Small Businesses

   www.aol.com/free-accounting-tools-small...

   Here are 10 free accounting tools (and one affordable paid solution with a 30-day free trial) you can try in your small business. [ Read more: A Guide to Small Business Accounting ] Wave

4. Trial balance - Wikipedia

   en.wikipedia.org/wiki/Trial_balance

   Normal Balances refer to whether the balance for an account in a properly-formed trial balance is usually a debt or a credit. A normal balance also reflects the accounting equation. If a trial balance for an account is reversed, such an account is called a "contra-account" (e.g. accumulated depreciation as an asset or owners drawings as equity ...

5. Percentage-of-completion method - Wikipedia

   en.wikipedia.org/wiki/Percentage-of-Completion...

   The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

6. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   Accounts may also be assigned a unique account number by which the account can be identified. Account numbers may be structured to suit the needs of an organization, such as digit/s representing a division of the company, a department, the type of account, etc. The first digit might, for example, signify the type of account (asset, liability ...

7. List of spreadsheet software - Wikipedia

   en.wikipedia.org/wiki/List_of_spreadsheet_software

   Both free and paid versions are available. It can handle Microsoft Excel .xls and .xlsx files, and also produce other file formats such as .et, .txt, .csv, .pdf, and .dbf. It supports multiple tabs, VBA macro and PDF converting. [10] Lotus SmartSuite Lotus 123 – for MS Windows. In its MS-DOS (character cell) version, widely considered to be ...