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account

1 A statement of indebtedness from one person to another; an invoice. A provider of professional services or of goods may render an account to a client or customer. A ...

accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
17 words

... 1. See annual accounts ; published accounts . See also financial statements . 2. See account ; books of account...

accounts

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A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
11 words

... 1. See annual accounts . 2. See account ; books of account...

accounts

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A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... 1. See annual accounts ; published accounts . See also financial statements . 2. See account...

accounts

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A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

... 1. The profit and loss account , balance sheet , and cash-flow statements of a company. See financial statements . 2. See account...

accounts

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A Dictionary of Law Enforcement (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Law
Length:
296 words

... Statements of a company's financial position prepared annually. A company is under a duty to ‘keep adequate accounting records’ in order to show the day-to-day entries of money received and expended by the company and the extent of its assets and liabilities (Companies Act 2006 s 386). The annual accounts consist of a balance sheet , a profit-and-loss account , group accounts (if appropriate), a statement of total recognized gains and losses and, if required, a cash-flow statement. The accounts must present a ‘true and fair view’ of the company's...

accounts

accounts   Reference library

A Dictionary of English Manuscript Terminology 1450–2000

Reference type:
Subject Reference
Current Version:
2011
Subject:
Literature, History
Length:
445 words

...and record offices. Among the various types of accounts commonly encountered are bailiffs' accounts (of a manorial lord's manager), bridgewardens' accounts (of rents collected for the upkeep of bridges), receivers' accounts (of an officer of the court appointed to look after property), Treasury accounts (of government revenue and expenditure), and scriveners' and moneylenders' accounts (including records of notable seventeenth-century figures such as Robert Abbot and Sir Robert Clayton ). Other surviving accounts include those, sometimes drawn up on rolls,...

accounts

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A Dictionary of Law (9 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
298 words

...meeting, there is no general requirement to lay the accounts before a general meeting of a private company. Listed companies are additionally required to ensure the accounts (and reports) are available on a website (Companies Act 2006 s 430). Small and medium-sized companies can avoid the filing requirements relating to the accounts if they are exempt from audit and deliver abbreviated accounts (Companies Act 2006 s 444–45). Members are entitled to be sent copies of the accounts. See also books of account ; summary financial statement...

accounts

accounts   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

... . 1 The reported balance sheet , profit and loss statement , and cash flow statement of an organization. Also known as the financial statements . 2 An organization's internal financial reports and...

accounts

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A Dictionary of Agriculture and Land Management

Reference type:
Subject Reference
Current Version:
2019
Subject:
Social sciences
Length:
175 words

...of changes in equity (showing how much has been paid to shareholders as a dividend, and any other contributions made by shareholders during the period covered by the accounts). The requirements of, and information shown in, financial statements are controlled by accounting standards and principles, and hence there is some variation between countries depending upon which accounting standards and principles are in use in that...

interlocking accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
26 words

...accounts An accounting system that keeps cost accounting and financial accounting information separately, regularly reconciling the two by use of control accounts...

modified accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
13 words

...accounts The original name for what are now called abbreviated accounts...

personal accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
16 words

...accounts Accounts used to record transactions with persons, for example debtors and creditors...

statutory accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
15 words

...accounts Accounts required by law, as by the Companies Act. See also statutory books...

final accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
25 words

...accounts The annual accounts produced at the end of a company’s financial year as opposed to any interim accounts produced during the...

integrated accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
57 words

...accounts A single set of accounting records containing both the financial accounts and the cost accounts of an organization in an integrated form ( see financial accounting ; management accounting ). This avoids the necessity of reconciling separate financial and cost books and at the same time ensures that both records are based on the same...

solicitors’ accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
33 words

...accounts Accounts prepared under the Solicitors’ Account Rules, a key feature of which is that money held on behalf of clients is accounted for separately from the money owned by the...

defective accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
54 words

...accounts Accounts that do not comply with legislation or accounting standards . By the terms of the Companies Act a company producing such accounts may be called on to issue revised accounts. Although an apparently modest legislative change, it has done much to enhance the authority of the Financial Reporting Review Panel...

control accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
146 words

...accounts Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate of all the individual debtors’ accounts, the purchase ledger control account (or total creditors account), which performs the same function for creditors, and the stock control account, whose balance should equal the aggregate of the balances on the stock accounts for each item of stock. This is achieved...

published accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
61 words

...accounts Accounts of organizations published according to UK law. The most common are the accounts of limited companies , which must be provided for their shareholders and filed with the Registrar of Companies at Companies House, Cardiff. Companies often include additional documents for shareholders that are not required by company law. See annual accounts ; annual return ; general purpose financial statements...

columnar accounts

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
32 words

...accounts Accounts set out in several columns; it is common to present a trial balance in this way. By adding across the columns adjustments are automatically fed into the financial...

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