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In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .
Momentum accounting and triple-entry book keeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and the subject of his 1989 monograph. [1] It is proposed as an alternative to double-entry bookkeeping, which is the standard method used in the worldwide financial accounting system.
Portfolio template: Portfolio templates are integrated into courses as portfolio tasks. Thus, learning outcomes and learning processes are documented. IMS-QTI-Tests: Tests can be included in OpenOlat as exam tests or as self-tests. Tests in IMS QTI 2.1 format can either be imported or created in the test editor.
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A variable-rate mortgage, adjustable-rate mortgage (ARM), or tracker mortgage is a mortgage loan with the interest rate on the note periodically adjusted based on an index which reflects the cost to the lender of borrowing on the credit markets. [1] The loan may be offered at the lender's standard variable rate/base rate. There may be a direct ...
For example, a square can be unambiguously defined by the locations of three of its four corners, from which the software can interpolate the connecting boundary lines and the interior space. Because it is a regular shape, a square could also be defined by the location of one corner, a size (width=height), and a rotation angle.