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2. NewViews - Wikipedia

   en.wikipedia.org/wiki/NewViews

   NewViews tracks transaction activity for each account in real-time. An account's ledger balance can be set as perpetual, periodic or opening in order to retain its history and the books are never closed. Users can set a global edit date range as part of their local account profile to prevent changes to prior fiscal periods.

3. 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.

4. Accounting information system - Wikipedia

   en.wikipedia.org/wiki/Accounting_information_system

   An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

5. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

6. Public sector balance sheet - Wikipedia

   en.wikipedia.org/wiki/Public_Sector_Balance_Sheet

   Willem Buiter and the IMF argued in 1983 for the use of public sector balance sheets to improve public financial management. [2]Following a financial crisis, the New Zealand government passed its Public Finance Act (PFA) in 1989, introducing accrual budgeting, appropriations and accounting, publishing the world's first public sector balance sheet based on audited accounting records rather than ...

7. Factoring (finance) - Wikipedia

   en.wikipedia.org/wiki/Factoring_(finance)

   As indicated, the business must balance the opportunity cost of losing a return on the cash that it could otherwise invest, against the costs associated with the use of factoring. The cash balance a business holds is essentially a demand for transactions money. As stated, the size of the cash balance the firm decides to hold is directly related ...