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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 ?
A committee of the American Association of Public Accountants (the AAPA--a predecessor of the AICPA) is appointed to help the federal Keep Commission introduce business methods into government, un important Progressive Era goal.
To ensure that all communications between a taxpayer and an accountant are privileged, the attorney and the accountant should carefully structure their relationship.
The court in Kovel acknowledged the inherent difficulty in distinguishing between situations in which the lawyer needs the accountant to assist the lawyer in rendering legal advice to the taxpayer and other cases in which the lawyer or the client simply want to retain the accountant to perform accounting services unrelated to the rendering of legal advice.
Management accountants are critical partners in that process because they ensure the correct financial decisions are made and provide the structure for financial decisions about where the company is and where it's going.
An accountant "should consider" making inquiries of management.
If they do not conduct a study, she added, they can use one of a whole variety of footnotes that have been developed by accountants and organizations.
She joined BMF&C in 2003 as a Senior Accountant.
Most divorce cases involving an impartial accountant go to mediation, where the neutral CPA assists the mediator by presenting different financial options during the negotiations.
Deputy Chief Accountant Scott Taub had been Acting Chief Accountant since the departure of former Chief Accountant Donald Nicolaisen in October 2005.
THIS AGREEMENT, is entered into as of ______, between the ______ DISTRICT, referred to as DISTRICT, and ______, referred to as ACCOUNTANT, with reference to the following:

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