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ACCT Documents

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ACCT Flashcards

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  • 53 terms

    Term:

    the primary objective of accounting is to

    Definition:

    provide useful information for decisions

    • test 3080 midterm
    • 53 terms
    • Vocabulary for test 3080 midterm. Find, create, and access flashcards with Course Hero.
  • 106 terms

    Term:

    Audited Value

    Definition:

    The amount at which an account balance or class of transactions should be recorded, assuming no departures from generally accepted accounting principles

    • Variables Sampling
    • 106 terms
    • Vocabulary for Variables Sampling. Find, create, and access Accounting, representative, account balance, audit team, flashcards with Course Hero.
  • 79 terms

    Term:

    Aged trial balance

    Definition:

    A schedule that lists each individual receivable and indicates whether it is current or past due and if past due, for how long. The total should equal the accounts receivable general ledger balance

    • Revenue and Collection Cycle
    • 79 terms
    • Vocabulary for Revenue and Collection Cycle. Find, create, and access Accounting, Balance Sheet, Revenue, Sales, invoice flashcards with Course Hero.
  • 23 terms

    Term:

    Business Intelligence

    Definition:

    Analyzes data to glean insights for improved decisions and performance.

    • ACCT INFO chapter 1
    • 23 terms
    • Vocabulary for ACCT INFO chapter 1. Find, create, and access flashcards with Course Hero.
  • 36 terms

    Term:

    Liabilitities

    Definition:

    Probable future sacrifices of economic benefits

    • Intermediate Financial Accounting
    • 36 terms
    • Vocabulary for Intermediate Financial Accounting. Find, create, and access Income Statement, ACCT 3040 flashcards with Course Hero.
  • 54 terms

    Term:

    Approved vendor list

    Definition:

    A record of vendors that have been vetted to ensure that vendors meet company policy and procedure in terms of price, quality, delivery, etc. This control activity provides evidence of vendor existence to auditors

    • Acquisition and Expenditure Cycle
    • 54 terms
    • Vocabulary for Acquisition and Expenditure Cycle. Find, create, and access Accounting, invoice, Purchase order flashcards with Course Hero.
  • 48 terms

    Term:

    Check kiting

    Definition:

    The practice of building up balances in one or more bank accounts based on uncollected(floating) checks drawn against similar accounts in other banks

    • Employee Fraud and the Audit of Cash
    • 48 terms
    • Vocabulary for Employee Fraud and the Audit of Cash. Find, create, and access Accounting, Cheque, invoice, Deposit account, flashcards with Course Hero.
  • 26 terms

    Term:

    Internal databases include

    Definition:

    two types of databases: operational databases and data warehouses.

    • ACCT INFO CHAPTER 2
    • 26 terms
    • Vocabulary for ACCT INFO CHAPTER 2. Find, create, and access flashcards with Course Hero.

ACCT Courses with Advice

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