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Articles in economics journals are usually classified according to JEL classification codes, which derive from the Journal of Economic Literature. The JEL is published quarterly by the American Economic Association (AEA) and contains survey articles and information on recently published books and dissertations.
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 International Standard Classification of Occupations (ISCO) is an International Labour Organization (ILO) classification structure for organizing information on labour and jobs. It is part of the international family of economic and social classifications of the United Nations. [1] The current version, known as ISCO-08, was published in ...
v. t. e. The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the ...
A carpenter may be classified as a low scale occupation, but if there are none available the method will not account for that. In the EU, using a job evaluation scheme can provide a material factor defence for equal pay claims, but care must be taken to ensure that the scheme itself cannot be said to have a gender bias. [3]
e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them ...
An organizational structure defines how activities such as task allocation, coordination, and supervision are directed toward the achievement of organizational aims. [1] Organizational structure affects organizational action and provides the foundation on which standard operating procedures and routines rest. It determines which individuals get ...
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability, and is used by nonprofit organizations and by governments. In this method, a fund consists of a ...