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n a basic storage unit in an accounting system. Individual accounts accept debit and credit entries that reflect the different types of transactions made by the practice.
account book,
n a book in which the financial transactions of a business or profession are entered. Such books may be admitted as evidence.
account, open,
n a straightforward arrangement between the dental provider and the patient for the handling of financial payments due the dental provider and owed by the patient.
account, payable,
n a dollar amount owed to creditors for items or services purchased from them.
References in periodicals archive ?
In this mixed-attribute model, IAS 39 allows similar financial instruments to be accounted for differently, depending on management's designation or its stated or intended use of the instruments," said Tweedie in his speech.
And many utilities had accounted for deposits as loans, but had agreed on audit or at Appeals to start reporting the deposits as income.
As previously announced on November 12, 2004, a sale-leaseback transaction relating to four communities will be accounted for as a financing rather than under sale-leaseback accounting because the Company has continuing involvement in the communities.
96, Treasury Stock Acquisitions Following Consummation of a Business Combination Accounted for as a Pooling of Interests.
This also is true for utilities that accounted for nuclear decommissioning costs exclusively as a liability.
NPOs also must disclose gains and losses realized for investments not accounted for using fair value (unmarketable equity securities).
The following consensus was reached regarding investments accounted for under the cost method:
The issue is whether these transactions should be accounted for as borrowings in accordance with paragraphs 21 and 22 of FASB Statement no.
The movement, they contend, will transform how business is conducted and, in turn, how transactions are accounted for and reported on a global basis.

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