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  2. List of business and finance abbreviations - Wikipedia

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

    K – Is used as an abbreviation for 1,000. 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).

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition. Account numbers may consist of numerical, alphabetic, or alpha-numeric characters, although in many computerized environments, like the SIE format, only numerical identifiers are allowed. The structure and headings of ...

  4. K&R - Wikipedia

    en.wikipedia.org/wiki/K&R

    K&R may refer to: Kernighan and Ritchie (Brian Kernighan and Dennis Ritchie) The C Programming Language, a book written by Brian Kernighan and Dennis Ritchie; K&R C, the original dialect of the C programming language, introduced by the first edition of the book; K&R indent style, used in the book; K&R Insurance, a kidnap and ransom insurance

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  6. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    US GAAP (FAS 95) requires that when the direct method is used to present the operating activities of the cash flow statement, a supplemental schedule must also present a cash flow statement using the indirect method. The International Accounting Standards Committee (IASC) strongly recommends the direct method but allows either method. The IASC ...

  7. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/.../Percentage-of-Completion_method

    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

  8. Convention of consistency - Wikipedia

    en.wikipedia.org/wiki/Convention_of_consistency

    In accounting, the convention in consistency is a principle that the same accounting principles should be used for preparing financial statements over a number of time periods. [ 1 ] [ 2 ] This enables the management to draw important conclusions regarding the working of the concern over a longer period. [ 3 ]

  9. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.