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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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 by ...

  3. Unit Identification Code - Wikipedia

    en.wikipedia.org/wiki/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] A: US Department of Agriculture

  4. Accounting identity - Wikipedia

    en.wikipedia.org/wiki/Accounting_identity

    The most basic identity in accounting is that the balance sheet must balance, that is, that assets must equal the sum of liabilities (debts) and equity (the value of the firm to the owner). In its most common formulation it is known as the accounting equation: Assets = Liabilities + Equity. where debt includes non-financial liabilities.

  5. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    Similarly, the number of units bought is added to beginning inventory to get current goods available for sale. After each purchase, cost of current inventory is divided by current goods available for sale to get current cost per unit on goods. Also during the year, multiple sales happen. The Current goods available for sale is deducted by the ...

  6. Department of Defense Activity Address Code - Wikipedia

    en.wikipedia.org/wiki/Department_of_Defense...

    The Department of Defense Activity Address Code (DoDAAC) is a six position code that uniquely identifies a Department of Defense unit, activity, or organization that has the authority to requisition, contract for, receive, have custody of, issue, or ship DoD assets, or fund/pay bills for materials and/or services. The first positions of the ...

  7. Military unit cover designator - Wikipedia

    en.wikipedia.org/wiki/Military_unit_cover_designator

    An example, a bomber aircraft regiment in the People's Liberation Army Air Force (PLAAF) 8th Air Division may be known by its TUD, '22nd Air Regiment', or by its MUCD, 'Unit 95183'. The unit's TUD is used by members of the regiment, in common discourse, and among defense analysts, while the MUCD is used on stationery letterheads, newspapers ...

  8. Specific identification (inventories) - Wikipedia

    en.wikipedia.org/wiki/Specific_identification...

    Specific identification is a method of finding out ending inventory cost. It requires a detailed physical count so that the company knows exactly how many of each good bought on specific dates comprise the year-end inventory.

  9. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.