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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

ACCOUNTS RECEIVABLE LEDGER:
the bookkeeping ledge... the bookkeeping ledger in which all accounts for which cash assets owed to an organization is maintained.

ACCOUNTING THEORY:
tries to describe the... tries to describe the role of accounting and is composed of four types of accounting theory: classical inductive theories, income theories, decision usefulness theories, and information economics / agency theories: a. Classical inductive theories are attempts to find the principles on which current accounting processes are based; b. Income theories try to identify the real profit of an organization; c. Decision usefulness theories attempt to describe accounting as a process of providing the relevant information to the relevant decision makers; and, d. The information economics / agency theories of accounting see accounting information as a good to be traded between rational agents each acting in their own self-interest.

AUTHORIZED CAPITAL STOCK:
is the maximum number... is the maximum number of shares of common stock that can be issued under a company's Articles of Incorporation. Issued shares are normally less than the number of authorized shares.

advanced encryption standard (AES) :
New encryption-decryption...New encryption-decryption algorithm developed by financial industry for communication of accounting and money transfer information. It succeeds the Data Encryption Standard (DAS) algorithm whose code was broken in 1997. AES employs a block cipher of variable length between 128 to 256 bits, and can run on a variety of platforms—from mainframes to desktop computers.

 

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