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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

AUDIT :
is the inspection of t... is the inspection of the accounting records and procedures of a business, government unit, or other reporting entity by a trained accountant for the purpose of verifying the accuracy and completeness of the records. It could be conducted by a member of the organization (internal audit) or by an outsider (independent audit). A CPA audit determines the overall validity of financial statements. A tax audit (IRS in the U.S.) determines whether the appropriate tax was paid. An internal audit generally determines whether the company’s procedures are followed and whether embezzlement or other illegal activity occurred.

ACCRUED LIABILITY:
liabilities which are... liabilities which are incurred, but for which payment is not yet made, during a given accounting period. Some examples in a manufacturing environment would be: wages, taxes, suppliers/vendors, etc.

absolute title :
Best type of propert... Best type of property title that can be acquired by a registered proprietor under the registered land system prevalent in most countries. Absolute title is free from any attachment, judgment, or lien, and is accepted as a sole document of title required for selling the property or obtaining a mortgage. Also called perfect title.

accord and satisfaction :
Agreement between two p... Agreement between two parties to a contract, in which one party (which has a legal claim against the other) releases the other party from its obligations in return for some form of compensation. The agreement is the 'accord,' and the compensation is the 'satisfaction.'

 

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