- accounting manual
- A document that gives details of a business's accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation, including the method selected and the useful economic life used for each asset type. The procedure would explain how to apply the policy; for example, how to work out the depreciation charge for the year, which is then debited to the profit and loss account and credited to the provision for depreciation. Other procedures relating to depreciation would show how to deal with both the revaluation of assets and the sale of assets.
Accounting dictionary. 2014.
Look at other dictionaries:
Accounting Manual — A manual that contains pertinent accounting rules and other information for a business or organization. Accounting manuals can contain guidelines for various policies and procedures. They also often specify organizational rules and standards for… … Investment dictionary
manual accounting system — An accounting system maintained by hand, using paper, rather than on a computer. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business Cash Flow Problems & Bankruptcy Category: Business, LLCs &… … Law dictionary
Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… … Wikipedia
manual — I UK [ˈmænjʊəl] / US [ˈmænjuəl] noun [countable] Word forms manual : singular manual plural manuals ** a book containing instructions for doing something, especially for operating a machine an instruction/operating manual II UK [ˈmænjʊəl] / US… … English dictionary
manual — man|u|al1 [ mænjuəl ] noun count ** a book containing instructions for doing something, especially for operating a machine: an instruction/operating manual manual man|u|al 2 [ mænjuəl ] adjective * 1. ) involving the use of your hands: manual… … Usage of the words and phrases in modern English
Accounting Software — Computer programs that assist bookkeepers and accountants in recording and reporting on a firm s financial transactions. The functionality of accounting software differs from product to product. Larger firms may choose to implement a customized… … Investment dictionary
accounting records — The records kept by a company to comply with the Companies Act (1985), which requires companies to keep accounting records sufficient to show and explain their transactions and to prepare accounts that give a true and fair view of their… … Accounting dictionary
accounting records — The records kept by a company to comply with the Companies Act (1985), which requires companies to keep accounting records sufficient to show and explain their transactions and to prepare accounts that give a true and fair view of their… … Big dictionary of business and management
Operating Manual for Spaceship Earth — Author(s) … Wikipedia
E-accounting — is the application of online and Internet technologies to the business accounting function. Similar to e mail being an electronic version of traditional mail, e accounting is electronic enablement of lawful accounting and traceable accounting… … Wikipedia