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  2. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.

  3. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    Sections 209 to 220 of the Indian Companies Act, 2013 deal with legal provisions relating to preparation and presentation of final accounts by companies. Section 210 deals with the preparation of final accounts by companies, while section 211 deals with the form and the contents of the balance sheet and the profit and loss account.

  4. Twelve-step program - Wikipedia

    en.wikipedia.org/wiki/Twelve-step_program

    Twelve-step methods have been adapted to address a wide range of alcoholism, substance abuse, and dependency problems. Over 200 mutual aid organizations—often known as fellowships—with a worldwide membership of millions have adopted and adapted AA’s 12 Steps and 12 Traditions for recovery.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    In its simplest form, this is a three-column list. Column One contains the names of those accounts in the ledger which have a non-zero balance. If an account has a debit balance, the balance amount is copied into Column Two (the debit column); if an account has a credit balance, the amount is copied into Column Three (the credit column). The ...

  6. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.

  7. List of twelve-step groups - Wikipedia

    en.wikipedia.org/wiki/List_of_twelve-step_groups

    This is a list of Wikipedia articles about specific twelve-step recovery programs and fellowships. These programs, and the groups of people who follow them, are based on the set of guiding principles for recovery from addictive , compulsive , or other behavioral problems originally developed by Alcoholics Anonymous . [ 1 ]

  8. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    In most implementations, many worksheets may be located within a single spreadsheet. A worksheet is simply a subset of the spreadsheet divided for the sake of clarity. Functionally, the spreadsheet operates as a whole and all cells operate as global variables within the spreadsheet (each variable having 'read' access only except its containing ...

  9. Imprest system - Wikipedia

    en.wikipedia.org/wiki/Imprest_system

    The imprest system is a form of financial accounting.The most common is petty cash. [1] The basic characteristic of an imprest system is that a fixed amount is reserved, which after a certain period or when circumstances require, because money was spent, will be replenished.