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t. e. 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 ...
The code directs that LIFO may be used "only if the taxpayer establishes" that they have no other way of valuing their inventory. [ 1 ] In the FIFO example above, the company (Foo Co.), using LIFO accounting, would expense the cost associated with the first 75 units at $59, 125 more units at $55, and the remaining 10 units at $50.
v. t. e. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. 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 ...
Unit Identification Code. The Unit Identification Code (UIC) is a six character alphanumeric code that uniquely identifies each United States Department of Defense entity. The UIC is often used on various paperwork to assign a soldier to a specific company in which they fall under. The first character is the Service Designator: [1] The next ...
Unique identifier. A unique identifier (UID) is an identifier that is guaranteed to be unique among all identifiers used for those objects and for a specific purpose. [1] The concept was formalized early in the development of computer science and information systems. In general, it was associated with an atomic data type.
Data Universal Numbering System. The Data Universal Numbering System, abbreviated as DUNS or D-U-N-S, is a proprietary system developed and managed by Dun & Bradstreet (D&B) that assigns a unique numeric identifier, referred to as a "DUNS number" to a single business entity. It was introduced in 1963 to support D&B's credit reporting practice.
In accounting, finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true.