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  2. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    A major application was opinion research tabulation.) AutoPlan/AutoTab was not a WYSIWYG interactive spreadsheet program, it was a simple scripting language for spreadsheets. The user defined the names and labels for the rows and columns, then the formulas that defined each row or column.

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5] Each ASU explains: How the FASB has changed U.S. GAAP, including each specific amendment to the FASB Codification

  4. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...

  5. Microsoft Excel Collegiate Challenge - Wikipedia

    en.wikipedia.org/wiki/Microsoft_Excel_Collegiate...

    5 teams with the highest combined scores of the preliminary rounds; 5 schools with the highest number of MECC signups; The final day took place on December 3, in the University of Arizona. [1] [2] [3] The final day started with two semifinal rounds. The top 8 individual competitors and top 4 teams advanced to the final rounds.

  6. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Most major national and international accounting standards have developed conceptual frameworks to support their work on setting standards. In contrast, management accounting principles have been overlooked from both a conceptual and a standards point of view and, for the most part, overshadowed by financial accounting standards.

  7. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    5. Impractical to assume sales mix remain constant since this depends on the changing demand levels. 6. The assumption of linear property of total cost and total revenue relies on the assumption that unit variable cost and selling price are always constant. In real life it is valid within relevant range or period and likely to change. [2]

  8. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Historical Cost Accounting, i.e., financial capital maintenance in nominal monetary units, is based on the stable measuring unit assumption under which accountants simply assume that money, the monetary unit of measure, is perfectly stable in real value for the purpose of measuring (1) monetary items not inflation-indexed daily in terms of the ...

  9. Microsoft Excel - Wikipedia

    en.wikipedia.org/wiki/Microsoft_Excel

    Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).