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Topic: Financial accounts

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Management accounting

List of accounting topics

Financial accountancy

Debit

Expense

Financial statements

Cash flow

Cash flow statement

Income statement

	Encyclopedia - vAtlas.com (Site not responding. Last check: 2007-10-06)
		Accounting is the practice of planning, maintaining and auditing financial accounts.
		If an accounting firm audits a clientâs financial statements, that same firm cannot provide advice in the areas of human resources, technology, investment banking, or legal matters, although accountants may still advise on tax issues, such as establishing a tax shelter.
		Internal auditors examine and evaluate their firmsâ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste.
	www.vatlas.com /business/encyclopedia.php?c=/Business/Accounting (1402 words)

	Introduction to financial accounts
		Financial accounts are concerned with classifying, measuring and recording the transactions of a business.
		Financial accounts are geared towards external users of accounting information.
		Every UK company registered under the Companies Act is required to prepare a set of accounts that give a true and fair view of its profit or loss for the year and of its state of affairs at the year end.
	www.tutor2u.net /business/accounts/financial_accounts.htm (395 words)

	Methods - Annual financial Accounts (Site not responding. Last check: 2007-10-06)
		The financial accounts were a later addition to the standard national accounts and reflected the growing importance of financial transactions between economic agents and the recognition of the effect that this phenomenon was having on the structure of the economy.
		The financial accounts thus show interest accrued but not yet due, in order to ensure that they are consistent with the accounts for the real economy.
		The national financial accounts are used as a tool to understand and interpret monetary and financial developments observed in the economy.
	www.banque-france.fr /gb/stat_conjoncture/comptefi/page2a.htm (738 words)

	12.4 Financial Accounting Systems and Cost Accounts
		The general ledger of accounts forms the basis for management reports on particular projects as well as the financial accounts for an entire organization.
		Today's management accounting information, driven by the procedures and cycle of the organization's financial reporting system, is too late, too aggregated and too distorted to be relevant for managers' planning and control decisions....
		While financial statements provide consistent and essential information on the condition of an entire organization, they need considerable interpretation and supplementation to be useful for project management.
	www.gantep.edu.tr /~aoztas/ce332-book/XII/04.html (1678 words)

	Sarbanes-Oxley Act - Wikipedia, the free encyclopedia
		The act covers issues such as establishing a public company accounting oversight board, auditor independence, corporate responsibility and enhanced financial disclosure.
		Officially titled the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox, it was signed into law on July 30, 2002 by President Bush.
		The main point of these guidelines is that management should use an internal control framework such as COSO (which describes how to assess the control environment, determine control objectives, perform risk assesments, and identify controls and monitor compliance).
	en.wikipedia.org /wiki/Sarbanes-Oxley_Act (1692 words)

	AusStats : 5232.0 Australian National Accounts: Financial Accounts
		Net transactions in financial asset were -$5.6b, with a decrease in holdings of one name paper of $6.4b and net settlements of derivatives in a net asset position of $6.2b the main contributors.
		Main contributors were a $1.0b change in balances for accounts receivable, net settlements of derivatives in a net asset position of $0.8b, and $0.7b increase in outstanding loans by households.
		Transactions in state and local general government financial assets were $2.3b in the March quarter 2005, while transactions in total liabilities were $0.2b, resulting in a change in financial position of $2.1b.
	www.abs.gov.au /AUSSTATS/abs@.nsf/mf/5232.0?OpenDocument (2974 words)

	Reporting Ownership in Foreign Financial Accounts (Site not responding. Last check: 2007-10-06)
		The only income tax rule applicable to foreign financial accounts is if the accounts generate taxable income during the tax year.
		Although there is an aggregate rule for an individual taxpayer that owns several accounts, there is no rule which requires a group of individual taxpayers to aggregate their account values for purposes of the $10,000 reporting rule.
		Although married couples filing a joint tax return combine their income for federal tax purposes, they are not required by law to combine the values of individually-owned foreign financial accounts for purpose of the $10,000 rule.
	www.knaupplaw.com /tdf90FAQ.htm (1033 words)

	George Washington Papers: Series 5 -- Financial Papers. 1750-1796
		Accounts record expenditures for munitions, recruiting, supplies, and for spying on French and Indian opponents.
		After a careful examination of these accounts and their supporting documentation, James Milligan, Comptroller General of the United States Treasury, found that Washington was due an additional eighty-nine nintieths of one dollar.
		These accounts cover the period from July 1, when Washington compiled his official expense accounts for the war, through December 28, 1783, when he submitted his resignation to Congress at Annapolis.
	lcweb2.loc.gov /ammem/gwhtml/gwseries5.html (2479 words)

	Financial accounts 2003 - Statistics Sweden
		Financial savings amounted to SEK 97 billion, which is roughly on the same level as the previous year when savings amounted to SEK 101 billion.
		A large share of the financial savings, slightly more than SEK 95 billion, was invested in different types of insurance savings.
		Financial assets amounted to SEK 3 761 billion at the end of 2003, which is an increase compared to the 2002 level of 3 346.
	www.scb.se /templates/pressinfo____107953.asp (570 words)

	RYERSON UNIVERSITY: Financial Services - Accounts Receivable Policy
		The objective of the central accounts receivable system is threefold: first, to lessen the requirements for departmental record keeping; second, to consolidate all charges to a single billing; and finally, to promote the standardization in the reporting of accounts receivable in the University's financial records.
		The collection of general accounts receivable is the responsibility of the Student Fees and Cashier unit of Financial Services.
		Uncollected accounts receivable balances are charged back to the department once all internal means of collection are exhausted.
	www.ryerson.ca /%7Efinserv/Policy-Receivable.htm (849 words)

	PETA: Planned Giving : Financial Accounts
		Financial accounts such as checking accounts, savings accounts, and certificates of deposit can be designated as “payable on death” (POD) to PETA, meaning that you, as the owner of the account, name PETA to receive the funds upon your passing.
		And as the account’s owner, you may cancel the account or modify your beneficiary designation(s) at any time.
		By creating a POD/TOD account, you can rest assured that during your lifetime, your resources will be available should you or your family need them, while also knowing that the remaining funds will be used to further PETA’s mission of a world without animal suffering.
	www.peta.org /join/plan/financialaccounts.asp (253 words)

	Morrison Funeral Home Inc. / Financial Accounts (Site not responding. Last check: 2007-10-06)
		All accounts must be reported to your attorney when processing the estate details.
		Transferring of funds and title of accounts must be done properly and within a reasonable period of time following the death of the sole account holder or joint co-owner.
		Accounts that will mature in a specific time period follow the same regulations as most savings and checking accounts.
	www.morrisonhome.com /8finan1.htm (587 words)

	Accessing a Deceased Person's Financial Accounts -- MSU Extension
		The financial institution is not required to verify the information contained in the affidavit other than assuring that 30 days must have elapsed between the date of death of the account holder and the signing of the affidavit by the successor.
		Financial institutions paying, delivering, transferring, or issuing personal property under the affidavit are discharged and released of liability to the same extent as if they had dealt with the personal representative of the decedent.
		If the financial account is solely owned by the decedent with a payable on death (POD) or transfer on death (TOD) designation, then under Montana law the POD or TOD beneficiary is entitled to the funds.
	www.montana.edu /wwwpb/pubs/mt200301.html (2764 words)

	Identity Theft Tips: Document All Financial Accounts (Site not responding. Last check: 2007-10-06)
		Time is of the essence in terms of reporting your lost or stolen credit cards, checkbooks, etc. And trying to put together all of your account numbers, account types and toll-free numbers to call when you are in a state of panic is not going to help you beat the clock.
		Mark down the name of the financial institution, the account type (such as credit card or checking account), the account number and the toll-free telephone number to call in case of lost or stolen cards.
		If a crisis happens, you are now able to quickly pull your Financial Account Track Sheet and call the appropriate financial institutions to put them on notice that your accounts may be compromised.
	www.identity-theft-tips.com /financial-accounts.html (316 words)

	The Daily, Wednesday, May 31, 2000. National economic and financial accounts
		A parallel change was made in the National balance sheet accounts with the release of 1999 estimates on March 29.
		As a result, the portion of the income and expenditure accounts sector tables covering transactions in financial assets and liabilities is not revised.
		Spending on financial, legal and other services rose for the fifth consecutive quarter, as the volume of transactions on Canadian financial markets boosted personal outlays on stock and bond commissions.
	www.statcan.ca /Daily/English/000531/d000531a.htm (1122 words)

	Wealth management, financial and retirement plans for serious investors.
		Atlantic Financial is an independent firm so we are able to give you more objective investment advice and services as well as the latest wealth management and financial planning tools..
		When you open a new account with Atlantic Financial, you will receive free objective advice from a financial professional and be able to invest in stocks, bonds, CDs and over 12,000 mutual funds within one convenient account.
		If you reside in a particular state that Atlantic Financial is not registered in as an office of our broker dealer or which we have registered agents in, this information is not directed to you.
	atlanticfinancial.com (461 words)

	Statistics - Financial Accounts of the Spanish Economy. Chapter II
		Statistics - Financial Accounts of the Spanish Economy.
		Financial accounts", the related time series are not provided.
		Balancing items of the financial balance sheet and financial transactions.
	www.bde.es /estadis/ccffe/cfcap2e.htm (181 words)

	AusStats : 5232.0 Australian National Accounts: Financial Accounts
		The accounting process of recording flows at the time when economic value is created, transformed, exchanged, transferred or extinguished.
		Examples are: general government bodies; financial and trading enterprises and non-profit bodies producing goods or services or both within the territory of Australia; and persons whose centre of interest is considered to lie in Australia.
		Transactions in SDRs are recorded in the financial accounts of the Central bank subsector and the rest of the world sector.
	www.abs.gov.au /AUSSTATS/abs@.nsf/1020492cfcd63696ca2568a1002477b5/d1a4fe884bdb6780ca256e9a00819fb0!OpenDocument (1736 words)

	ÃÀ¹ú×¨ÀûÉêÇë¹«¿ªËµÃ÷Êé 20040073504 - Systems and methods for increasing recovery rates on ... (Site not responding. Last check: 2007-10-06)
		Systems and methods consistent with the present invention managing delinquent financial accounts to allow the account issuer to increase recovery rates for these accounts.
		In such systems and methods, debt associated with the delinquent financial account is charged-off.
		The financial account is, however, kept open and the charged-off debt is then restructured to reduce a required payment amount for the account.
	cxp.paterra.com /uspregrant20040073504cn.html (118 words)

	CPOSSystems - Financial Accounts Features (Site not responding. Last check: 2007-10-06)
		Create your own states to specify accounts that are active or on hold.
		View an account's aged balance with the ability to analyse activity grouped by age.
		View aged balances for all accounts with the ability to analyse activity grouped by age.
	cpossystems.com /financialaccounts-features.html (951 words)

	UNCG - Financial Services - Accounts Payable (Site not responding. Last check: 2007-10-06)
		The Accounts Payable Department is responsible for timely and accurate processing of transactions that are properly authorized in accordance with University policies for payment.
		It is our goal to work with each department to promote understanding of the University's payment requests' procedures, including proper form use for particular transactions to ensure accurate and efficient processing of accounts payable transactions.
		In addition to University policies and procedures, the Accounts Payable Department is responsible for compliance with state sales and use tax, state personal services withholding tax, and federal 1099 reporting requirements.
	fsv.uncg.edu /ap.html (100 words)

	Financial Accounts
		The Financial Accounts Team is a small specialist section within the Finance and Planning Department, comprising professionally qualified accountants and support posts.
		Operational management of the University's bank accounts, loans and mortgage accounts and deposit accounts together with the development of electronic banking.
		Financial administration and support for the University subsidiary companies and trusts, including company secretarial support.
	www.glos.ac.uk /uog/index.cfm?AE49A132-BCD4-2A03-9A4E-BDD2A2BA2D6A (207 words)

	FINANCIAL ACCOUNTS -- STUDENT ORGANIZATIONS (Site not responding. Last check: 2007-10-06)
		They are, however, encouraged to follow good accounting principles and effective financial control of their funds.
		Registered student organizations sponsoring revenue- producing events on the campus or in University facilities must have a University financial account and all revenues and expenditures of the revenue-producing event must go through this account unless the revenues are under $50 per day.
		Student organizations and their officers are responsible for any financial obligations incurred by the organization and for any overdraft in their University account.
	www.vps.msu.edu /SpLife/rule22.htm (363 words)

	Mortgage rates, CD rates, auto loans, credit cards, mortgages and more
		Here are things you can do to heal the financial damage done by costly medical bills, according to experts.
		Manufacturers are dangling financial bonuses and early-out options to lure consumers into leasing.
		The market is tough to beat, but many investors snub their noses at index funds anyway.
	www.bankrate.com (468 words)

	Download free, customizable business forms on Entrepreneur.com for efficient small business operations (Site not responding. Last check: 2007-10-06)
		This category of financial management covers a variety of financial functions—from the Profit and Loss Statement to Cost of Goods forms.
		Keeps track of the age of your accounts receivable and helps identify accounts in need of further collection activities.
		This work sheet helps you analyze the accounts receivable, inventory and accounts payable in terms of days, which aids you in determining how much working capital you need in your business to cover your operating cycle.
	www.entrepreneur.com /Home/HM_Static/1,4472,formnet_financial,00.html (679 words)

	President's Choice Financial \| accounts and products
		If your account remains unpaid for 60 days then we may freeze your account until the amount due is paid in full.
		No, as long as your account is in good standing, you can let your PC points accumulate in your PC points account for as long as you want, until you decide to redeem them.
		If you have a joint President's Choice Financial MasterCard, PC points earned in conjunction with purchases made by both the primary and secondary cardholders are awarded to the primary PC points account.
	www.pcmastercard.pcfinancial.ca /RocEn/cardApp/contentPG/faqpopup.asp (6353 words)

	The Daily, Wednesday, February 28, 2001. National Economic and Financial Accounts
		Using the chain Fisher method, quarterly GDP growth in 2000 would be: 1.3% in the first quarter; 0.6% in the second; 0.9% in the third; and 0.3% in the fourth.
		The federal surplus, on a national accounts basis, swelled to two and a half times its 1999 level, and credit market debt was reduced.
		on release day, the complete quarterly income and expenditure accounts, financial flow accounts, and monthly estimates of labour income data sets can be obtained on computer diskette.
	www.statcan.ca /Daily/English/010228/d010228a.htm (1754 words)

	Business Link \| Financial accounts
		Financial accounts are a historical record of your business' performance over a past period (usually one year) for the benefit of external users, such as shareholders, employees, suppliers, bankers, tax authorities and, for larger companies, consumer groups.
		The profit and loss account measures your business' performance over a given period of time, usually one year.
		It also enables you to forecast the expected rises and falls in cashflow over the coming year, which is critical in helping you identify any potential problems early on.
	www.businesslink.org /bdotg/action/detail?type=RESOURCES&itemId=1073791253 (402 words)

	SecurityTracker.com Archives - Quicken's Turbo Tax May Disclose Passwords to the User's Financial Accounts
		According to Quicken, "TurboTax for Windows desktop software users who imported investment tax information from their financial institution between January 31 and March 4, 2001, and those who imported investment information from March 4 to April 4, but did not update their TurboTax software when they were prompted by the software" are vulnerable.
		TurboTax for the Web users who imported investment tax information from their financial institution before March 4, 2001 are advised to take action to protect their finanial accounts.
		Some financial institutions are requiring their customers to change their PIN or password.
	www.securitytracker.com /alerts/2001/Apr/1001246.html (1485 words)

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