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  2. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    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. The total of the debits must equal the total of the credits, or the journal entry is considered unbalanced.

  3. Travel time reliability - Wikipedia

    en.wikipedia.org/wiki/Travel_time_reliability

    According to FHWA, travel time reliability measures the extent of this unexpected delay. A formal definition for travel time reliability is: the consistency or dependability in travel times, as measured from day-to-day and/or across different times of the day. [1] In addition, there are many different ways to define travel time reliability.

  4. Per diem - Wikipedia

    en.wikipedia.org/wiki/Per_diem

    Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business.

  5. 4–4–5 calendar - Wikipedia

    en.wikipedia.org/wiki/4–4–5_calendar

    For example, if the fiscal year end month is August, the company's year end could fall on any date from August 25 to August 31. In particular, the last fiscal week is the one that includes August 25 and the first fiscal week of the following year is the one that includes September 1. In this scenario, fiscal years would end on the following days:

  6. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

  7. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).

  8. Route assignment - Wikipedia

    en.wikipedia.org/wiki/Route_assignment

    t a = free flow travel time on link a per unit of time; v a = volume of traffic on link a per unit of time (somewhat more accurately: flow attempting to use link a). c a = capacity of link a per unit of time; S a (v a) is the average travel time for a vehicle on link a; There are other congestion functions.

  9. Job costing - Wikipedia

    en.wikipedia.org/wiki/Job_costing

    If the accountant is using a general ledger accounting system, which lacks true job costing functionality, the costs must be manually transferred out of Work in Process to Finished Goods (Cost of Goods Sold for service industries). Of course, in the days of computerized job costing software, journaling costs manually is an obsolete process.