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Accounting documents
Accounting Vouchers
Accounting vouchers are documents used to record business transactions in an organized manner for the purposes of documentation, financial tracking and reporting. Accounting vouchers can be utilized to capture payments made to vendors, allocations of expenses to several depart......
08/07/2023 
1055 
Oliver
accounting fraud
Accounting Fraud
Accounting fraud is a major threat to organizations worldwide, from large businesses to small nonprofits. It occurs when individuals falsify information in financial statements or manipulate accounting records to give a false impression of their true financial condition. Accounti......
accounting cycle
Recording and Analyzing Accounting Cycles
The accounting cycle is a range of activities that a business or an institution carries out on a periodic basis in order to record financial data and evaluate the performance of its operations. The accounting cycle is typically broken down into the four ma......
accounting books
Accounting is a fundamental financial principle that has been practiced for centuries. Accounting is the lifeblood of any business and is the essential tool for measuring its success. Every business needs to know its financial position and its performance over time. Accounting can help answer ques......
triple entry bookkeeping
The Three-Column Accounting System
The three-column accounting system is one of the most commonly used systems to track personal finances. This system allows the user to keep a comprehensive record of all their financial transactions, from income and expenses, to savings and investments. It is al......
Paid-in capital audit
Audit of Paid-in Capital
The purpose of an audit of paid-in capital is to ensure that shareholders are properly investing their money into the company and that their investment is accurately represented in the company’s financial statements.
The audit of paid-in capital begins with the process......
Opening balance audit
Audit of Opening Balances
The auditing of opening balances occurs when an auditor is reviewing the trial balance of a company’s past financial results. Specifically, it involves the verification of the differences between the historical financial position and the opening balances of assets and l......
Subsidiary Ledger
An Analysis of a Detailed Classification Book
A detailed classification book, sometimes referred to as an allotment ledger, is a specialized bookkeeping system used to identify and segregate costs into different classes or categories of expenses. This type of ledger is invaluable to any small bus......
Adam Smith Award (NABE)
Adam Smith Prize Overview
Adam Smith Prize is a prize organised by the National Academy of Business and Economics (NABE). Its main purpose is to honor individuals who have excelled in the field of business and economics and who have made significant contributions to the advancement of these discip......
Extended audit
Extended Auditing
Auditing is an integral part of financial reporting and assurance. It is the process where financial information is verified for accuracy, consistency, and completeness. There are many benefits to auditing, such as ensuring the accuracy of financial statements, detecting fraud, ......
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