Sample Page
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5. First Normal Form
First normal form is a step in the process of normalizing a database, which aims…
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4. Newton Raphson Method
The Newton-Raphson method, also known as Newton’s method, is a technique for finding the roots…
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3. Functional dependency
Functional dependency in databases refers to a type of dependency where the value of one…
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2. Entity Relationship Model
Entity Relation Model (ER Model) is a method used to represent the design of a…
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1. Databases
Databases are collections of organized data that can be easily retrieved by a computer. They…
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15. Accruals & Pre-payments
Accruals and prepayments are accounting concepts that relate to the recognition of revenue and expenses…
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14. Accounting Worksheet
An accounting worksheet is a tool used in the accounting process to assist in the…
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13. Accounting Errors
Accounting errors are mistakes or unintentional omissions made in the recording, classifying, or summarizing of…
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12. Compound Entries
Compound entries, also known as compound journal entries, are journal entries that involve more than…
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11. Reversing Entries
Reversing entries, also known as reversing entries, are journal entries made at the beginning of…
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10. Income Summary Account
The income summary account is a temporary account that is used in the closing process…
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9. Post-Closing Trial Balance
A post-closing trial balance is a report that lists the balances of all permanent accounts…
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8. Closing Entries
Closing entries, also known as closing the books, are journal entries made at the end…
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7. Adjusting Entries
Adjusting entries are entries made in the accounting records at the end of an accounting…
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6. Unadjusted Trial Balance
An unadjusted trial balance is a financial statement that lists the balances of all the…
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5. Adjusted Trial
An adjusted trial balance is a financial statement that lists the balances of all the…
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4. Trial Balance
A trial balance is a financial statement that lists the balances of all the ledger…
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3. Ledger Accounts
A ledger account is a record of financial transactions that relate to a specific asset,…
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2. Journal Entries
Journal entries are the first step in the accounting cycle and are used to record…
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1. Accounting Cycle
The accounting cycle is the process of recording, classifying, and summarizing financial transactions to provide…
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21. Proportionate Consolidation
Proportionate consolidation is a method of accounting for joint ventures, in which the venturers (the…
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20. Acquisition Method
20. Acquisition Method The acquisition method is a method of accounting for business combinations, in…
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19. Full Goodwill Method
The full goodwill method is a method of accounting for business combinations, in which the…