accountancy
accounting | the occupation of maintaining and auditing records and preparing financial reports for a business |
| cost accounting | keeping account of the costs of items in production |
| inventory accounting | accounting that controls and evaluates inventory |
collector's item
showpiece
piece de resistance | the outstanding item (the prize piece or main exhibit) in a collection |
| item | a whole individual unit, especially when included in a list or collection, they reduced the price on many items |
| accounting | a system that provides quantitative information about finances |
detail
item
point | an isolated fact that is considered separately from the whole, several of the details are similar, a point of information |
accounting principle
accounting standard | a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions |
item
point | a distinct part that can be specified separately in a group of things that could be enumerated on a list, he noticed an item in the New York Times, she had several items on her shopping list, the main point on the agenda was taken up first |
| agenda item | one of the items to be considered |
| inventory item | an item listed in an inventory |
| line item | an item in an appropriation bill, Some governors can veto line items in their state budgets |
| news item | an item in a newspaper |
| accounting | a convincing explanation that reveals basic causes, he was unable to give a clear accounting for his actions |
token
item | an individual instance of a type of symbol, the word`error' contains three tokens of `r' |
| accounting firm | a firm of accountants who provide accounting and auditing services for a fee |
generally accepted accounting principles
GAAP | a collection of rules and procedures and conventions that define accepted accounting practice, includes broad guidelines as well as detailed procedures |
Government Accounting Office
GAO
United States Government Accounting Office | an independent nonpartisan federal agency that acts as the investigative arm of Congress making the executive branch accountable to Congress and the government accountable to citizens of the United States |
| accounting data | all the data (ledgers and journals and spreadsheets) that support a financial statement, can be hard copy or machine readable |
operating expense
operating cost
overhead
budget items | the expense of maintaining property (e.g., paying property taxes and utilities and insurance), it does not include depreciation or the cost of financing or income taxes |
account accounting
account statement | a statement of recent transactions and the resulting balance, they send me an accounting every month |
| debit card | a card (usually plastic) that enables the holder to withdraw money or to have the cost of purchases charged directly to the holder's bank account |
entry
accounting entry
ledger entry | a written record of a commercial transaction |
| debit debit entry | an accounting entry acknowledging sums that are owing |
accounting accounting system
method of accounting | a bookkeeper's chronological list of related debits and credits of a business, forms part of a ledger of accounts |
| debit side | account of payments owed, usually the left side of a financial statement |
detail
particular
item | a small part that can be considered separately from the whole, it was perfect in all details |
| debit | enter as debit |
individual
case-by-case
item-by-item | separate and distinct from others of the same kind, mark the individual pages, on a case-by-case basis |
| item | (used when listing or enumerating items) also, a length of chain, item a hook-Philip Guedalla |