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Microsoft Access. Microsoft Access is a database management system (DBMS) from Microsoft that combines the relational Access Database Engine (ACE) with a graphical user interface and software-development tools. It is a member of the Microsoft 365 suite of applications, included in the Professional and higher editions or sold separately.
Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1] and contained the concepts of resources, events and agents (McCarthy 1982). REA is a standard approach in teaching accounting ...
Pertaining file extensions include: .docx – Word document. .docm – Word macro-enabled document; same as docx, but may contain macros and scripts. .dotx – Word template. .dotm – Word macro-enabled template; same as dotx, but may contain macros and scripts. Other formats. .pdf – PDF documents. .wll – Word add-in. .wwl – Word add-in.
Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. Hieratic ostracon inscribed on both sides with many dots, possibly accounting ...
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t. e. 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 ...
Maker-checker (or Maker and Checker or 4-Eyes) is one of the central principles of authorization in the information systems of financial organizations. The principle of maker and checker means that for each transaction, there must be at least two individuals necessary for its completion. While one individual may create a transaction, the other ...
Small Business Financial Manager (SBFM) was an Excel-based tool which allowed users to analyze data and create reports and charts based on a created from user's accounting data from popular accounting packages (i.e. QuickBooks). It was first released in 1996 and bundled with Small Business editions of Office 97 or with every Office 2000 suite ...
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