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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 recent accounting graduate who knew very little about auditing liability.
As my colleagues at the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) will agree, fair value accounting poses many challenges and has sparked significant industry debate.
HOUSTON -- GLO CPAs, LLP, a large Houston-based 25 year old leading certified public accounting firm is providing more than financial services for its clients and constituents by hosting conferences and networking sessions at The Houston Club.
And CPA Harvey Zimmermann, an executive in residence at the University of North Texas in Denton, sees teaching as a way to give something back to the school that prepared him for a 30-year career in accounting that culminated in his being named partner-in-charge of KPMG's Dallas/Fort Worth energy practice.
This session will explore continuing implementation issues, including valuation and tax accounting, as well as plans for process sustainability for the future.
Reduced supply of new faculty: From 1994 to 2002, the number of accounting doctoral degrees awarded decreased from approximately 200 per year to only 86.
The procedure mandates that the Examination Division (hereinafter "Exam") resolve all "timing" issue adjustments as accounting method changes, prescribes rigid guidelines for the resolution of method change issues by Exam, and otherwise circumscribes the authority of Exam to resolve accounting method issues.
How much, and the extent to which, instructors want to delve into the tax accounting aspects of specific transactions (e.
Other reasons include the three- to five-year commitment to earn a doctorate, the cost of attending a doctoral program, the salary and professional advancement opportunities available in other jobs, the professional opportunity cost of being in school and a general lack of knowledge about what academic accountants do and the support available to those interested in pursuing doctorates in accounting.
In a survey of 200 finance and accounting executives, II Respondents confirmed that timely, accurate account reconciliations have become a critical internal control practice in the wake of Sarbanes-Oxley.

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