Auditor's dictionary. 2014.
extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and prepayments, and a final two columns (each containing a debit and a credit side) that show the entries… … Accounting dictionary
extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and payments in advance, and a final two columns (each containing a debit and a credit side) that show the… … Big dictionary of business and management
trial balance — TB A listing of all *accounts in a *general ledger. Under the conventions of *double entry bookkeeping, transactions are recorded through corresponding *debit and *credit entries of equal value. A trial balance is a means of establishing the… … Auditor's dictionary
trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… … Accounting dictionary
trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… … Big dictionary of business and management
unadjusted trial balance — A *trial balance that simply lists all *accounts in a *general ledger, before the making of adjustments and reclassifications. Compare *extended trial balance … Auditor's dictionary
Schabir Shaik trial — The Schabir Shaik trial was one of the most important court trials in post apartheid South Africa. The case, tried in Durban High Court before Judge Hilary Squires, proved the fraudulent and corrupt relationship between Durban based businessman… … Wikipedia
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Nicolae Iorga — Iorga redirects here. For the village in Botoşani County, see Manoleasa. Nicolae Iorga Nicolae Iorga in 1914 (photograph published in Luceafărul) Prime Minister of Romania … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
