accounting record

• úctovný záznam

English-Slovak dictionary. 2013.

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  • accounting system — The system designed to record the accounting transactions and events of a business and account for them in a way that complies with its policies and procedures. The basic elements of the accounting system are concerned with collecting, recording …   Accounting dictionary

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • record keeping — index registration Burton s Legal Thesaurus. William C. Burton. 2006 record keeping …   Law dictionary

  • Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …   Wikipedia

  • Accounting technician — An accounting technician is a professional who keeps financial accounts for all types of business. Most accounting technicians also help qualified accountants by preparing financial information. This designation is employed in many countries and… …   Wikipedia

  • accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

  • Accounting information system — An accounting information system (AIS) is the system of records a business keeps to maintain its accounting system. This includes the purchase, sales, and other financial processes of the business. The purpose of an AIS is to accumulate data and… …   Wikipedia

  • record — {{Roman}}I.{{/Roman}} noun 1 account ADJECTIVE ▪ formal ▪ No formal record of the marriage now survives. ▪ official, public ▪ permanent ▪ …   Collocations dictionary

  • Accounting Principles Board — The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements… …   Wikipedia

  • record — ▪ I. record rec‧ord 1 [ˈrekɔːd ǁ ərd] noun 1. [countable] a piece of information that is written down or stored on computer, film etc so that it can be looked at in the future: • The exchange checked its employment records but found no trace of… …   Financial and business terms

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