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  2. Reclassification (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reclassification_(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 ...

  3. Sales journal - Wikipedia

    en.wikipedia.org/wiki/Sales_journal

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Pages for logged out editors learn more

  4. Journal - Wikipedia

    en.wikipedia.org/wiki/Journal

    A journal, from the Old French journal (meaning "daily"), may refer to: . Bullet journal, a method of personal organization; Diary, a record of personal secretive thoughts and as open book to personal therapy or used to feel connected to oneself.

  5. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    Backflush accounting is a subset of management accounting focused on types of "postproduction issuing;" It is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished.

  6. Institute of Indonesia Chartered Accountants - Wikipedia

    en.wikipedia.org/wiki/Institute_of_Indonesia...

    The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia.

  7. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...

  8. Indonesian State College of Accountancy - Wikipedia

    en.wikipedia.org/wiki/Indonesian_State_College...

    STAN Polytechnic of State Finance (Indonesian: Politeknik Keuangan Negara STAN; abbreviated as PKN STAN), is a government-affiliated college in Indonesia, located in Banten, in Bintaro Sector V Tangerang Selatan.

  9. Walisongo State Islamic University - Wikipedia

    en.wikipedia.org/wiki/Walisongo_State_Islamic...

    Akuntansi Syari'ah (Islamic Banking) Manajemen (Management) Fakultas Dakwah dan Komunikasi (Faculty of Da'wa and Communication) Komunikasi dan Penyiaran Islam ( Islamic Communications and Broadcasting) Journalism Concentration; Advertising Concentration; Broadcasting Concentration; Bimbingan dan Penyuluhan Islam (Islamic Guidance and Counseling)