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Acid-free paper is paper that, if infused in water, yields a neutral or basic pH (7 or slightly greater). It can be made from any cellulose fiber as long as the active acid pulp is eliminated during processing. It is also lignin- and sulfur-free. [1] Acid-free paper addresses the problem of preserving documents and preserving artwork for long ...
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.
Acidic paper is paper which was manufactured using acidic substances. [1] Widely used since the mid-nineteenth century, its pages become yellow within years, extremely brittle over decades, and eventually unreadable in the library and archive collections intended to preserve them. [ 2 ]
Although acid-free paper has become more common, a large body of acidic paper still exists in books made after the 1850s; this is because of its cheaper and simpler production methods. Acidic paper, especially when exposed to light , air pollution , or high relative humidity , yellows and becomes brittle over time. [ 1 ]
Accounting Operations. Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements.They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions.
The term "T-account" is accounting jargon for a "ledger account" and is often used when discussing bookkeeping. [32] The reason that a ledger account is often referred to as a T-account is due to the way the account is physically drawn on paper (representing a "T").
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