general accounts receivable
31floating lien — The name for and the nature of a creditor s interest in a debtor s accounts receivable and inventory. In the natural operation of any business, the specific receivables and inventory owned at one point in time are replaced over time by new… …
32analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… …
33audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… …
34Wyoming — Wy redirects here. For the Australian micronation, see Principality of Wy. This article is about the U.S. state of Wyoming. For other uses, see Wyoming (disambiguation). State of Wyoming …
35subsidiary ledger — A group of *accounts used to support a main *general ledger account. Typically, *transaction intensive accounts like *accounts receivable, *accounts payable, and *petty cash expenses are recorded in subsidiary ledgers, the totals of which are… …
36WebERP — Infobox Software name = webERP caption = developer = Phil Daintree released = latest release version = 3.09 latest release date = release date|2008|6|27 latest preview version = cvs 20081009 latest preview date = release date|2008|10|9 frequently …
37Cleto González Víquez — Cleto González President of Costa Rica In office May 8, 1906 – May 8, 1910 Preceded by Ascensión Esquivel …
38Days Sales Outstanding — In accountancy, Days Sales Outstanding is a company s average collection period. A low number of days indicates that the company collects its outstanding receivables quickly. Typically, DSO is calculated monthly. The Days Sales Outstanding (DSO)… …
39Butler Sturtevant — Butler Stevens Sturtevant (1899 1971) was a landscape architect.Early yearsButler Stevens Sturtevant, a ninth generation Mayflower1 descendant was born on September 1, 1899, inDelevan, Wisconsin2 to James Brown and Ada Belle Sturtevant. In 1918… …
40Days sales outstanding — In accountancy, Days Sales Outstanding (also called Days Receivables) is a calculation used by a company to estimate their average collection period. A low number of days indicates that the company collects its outstanding receivables quickly.… …
