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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    v. 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 ...

  3. Furniture, fixtures and equipment (accounting) - Wikipedia

    en.wikipedia.org/wiki/Furniture,_fixtures_and...

    Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture, fixtures, or other equipment that have no permanent connection to the structure of a building or utilities. [3] These items ...

  4. Freight expense - Wikipedia

    en.wikipedia.org/wiki/Freight_expense

    In accounting, the concept of a freight expense or freight spend account can be generalized as a payment for sending out a product to a customer. It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting rules, if the freight is Freight expense has a normal debit balance.

  5. Machine industry - Wikipedia

    en.wikipedia.org/wiki/Machine_industry

    The machine industry or machinery industry is a subsector of the industry, that produces and maintains machines for consumers, the industry, and most other companies in the economy. This machine industry traditionally belongs to the heavy industry. Nowadays, many smaller companies in this branch are considered part of the light industry.

  6. Manufacturing - Wikipedia

    en.wikipedia.org/wiki/Manufacturing

    All of these machine tools were arranged systematically in the production flow and some had special carriages for rolling heavy items into machining positions. Production of the Ford Model T used 32,000 machine tools. Lean manufacturing, also known as just-in-time manufacturing, was developed in Japan in the 1930s. It is a production method ...

  7. Packaging machinery - Wikipedia

    en.wikipedia.org/wiki/Packaging_machinery

    Packaging is necessary to protect products, and is now done mainly through the use of packaging machinery. Machinery plays increasingly important roles such as: Improve labor productivity. Sliding blister sealing machine packaging machinery is much faster than manual packaging. One good example of this is the candy packing machine.

  8. List of engineering branches - Wikipedia

    en.wikipedia.org/wiki/List_of_engineering_branches

    Aerospace engineering, airplanes, helicopters, drones and spacecraft. Marine engineering, boats, ships, oil rigs and other marine vessels or structures, oceanographic engineering. Railway engineering dealing with the design, construction, and operation of all types of rail transport systems. Power plant engineering.

  9. Mechanical engineering - Wikipedia

    en.wikipedia.org/wiki/Mechanical_engineering

    Mechanical engineering is the study of physical machines that may involve force and movement. It is an engineering branch that combines engineering physics and mathematics principles with materials science, to design, analyze, manufacture, and maintain mechanical systems. [1] It is one of the oldest and broadest of the engineering branches .