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  2. 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 ...

  3. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    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 ...

  4. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    [10] [5] The accounting equation is the mathematical structure of the balance sheet . Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

  5. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    The Accountancy Model Archived 2016-11-06 at the Wayback Machine See chapters 15–19 (p. 191–222) for a quick reference to journal entries and math useful for state and local government fund accounting. The "Funds Characteristics Tree" on p. 191 illustrates relationships between funds.

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  7. Mathematics - Wikipedia

    en.wikipedia.org/wiki/Mathematics

    The oldest journal addressing instruction in mathematics was L'Enseignement Mathématique, which began publication in 1899. [187] The Western advancements in science and technology led to the establishment of centralized education systems in many nation-states, with mathematics as a core component—initially for its military applications. [ 188 ]

  8. Arithmetic progression - Wikipedia

    en.wikipedia.org/wiki/Arithmetic_progression

    For instance, the sequence 5, 7, 9, 11, 13, 15, . . . is an arithmetic progression with a common difference of 2. If the initial term of an arithmetic progression is a 1 {\displaystyle a_{1}} and the common difference of successive members is d {\displaystyle d} , then the n {\displaystyle n} -th term of the sequence ( a n {\displaystyle a_{n ...

  9. List of mathematics journals - Wikipedia

    en.wikipedia.org/wiki/List_of_mathematics_journals

    Journal of Mathematics Teacher Education; Journal of Nonlinear Mathematical Physics; Journal of Number Theory; Journal of Online Mathematics and its Applications; Journal of Physics A; Journal of Recreational Mathematics; Journal of Statistical Mechanics: Theory and Experiment; Journal of Symbolic Computation; Journal of Symbolic Logic