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| − | [[Net pay]] is gross earnings, less deductions. Net pay, or take-home pay, is what the worker actually takes home. | + | [[Net pay]] is [[gross earnings]] less deductions. Net pay, or take-home pay, is what the worker actually takes home. |
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| | ==Definitions== | | ==Definitions== |
| | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], |
| − | :[[Net pay]]. Gross earnings, less deductions. Net pay, or take-home pay, is what the worker actually takes home. | + | :[[Net pay]]. [[Gross earnings]] less deductions. Net pay, or take-home pay, is what the worker actually takes home. |
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| | ==Related concepts== | | ==Related concepts== |
| | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. |
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| − | ==Related coursework== | + | ==Related lectures== |
| | *[[Principles of Accounting]]. | | *[[Principles of Accounting]]. |
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| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: International Accounting]][[Category: Articles]] |
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| − | [[Payroll register]] is a multicolumn form that is used to record payroll data.
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Payroll register]]. A multicolumn form that is used to record payroll data.
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Individual employee earnings record]] is an accounting document that summarizes the total amount of wages paid and the deductions for the calendar year. It aids in preparing governmental reports. A new record is prepared for each employee each year.
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Individual employee earnings record]]. An accounting document that summarizes the total amount of wages paid and the deductions for the calendar year. It aids in preparing governmental reports. A new record is prepared for each employee each year.
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Experience rating]] ([[merit rating]]) is a rate assigned by an insurance company to determine the cost of insurance coverage. This rate is based on the physical difficulty of jobs within various industries and the history/cost of prior employee accident claims submitted.
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Experience rating]] ([[merit rating]]). A rate assigned by an insurance company to determine the cost of insurance coverage. This rate is based on the physical difficulty of jobs within various industries and the history/cost of prior employee accident claims submitted.
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Expanded accounting equation]] is [[Assets]] = [[Liabilities]] + [[Owner's Capital]] - [[Owner's Withdrawals]] + [[Fiscal Revenue|Revenue]] - [[Expenses]].
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Expanded accounting equation]]. [[Assets]] = [[Liabilities]] + [[Owner's Capital]] - [[Owner's Withdrawals]] + [[Fiscal Revenue|Revenue]] - [[Expenses]].
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Ending capital]] is [[Beginning Capital]] + Additional Investments + [[Net income]] - [[Owner's Withdrawals]] = [[Ending Capital]]. ''Or'' Beginning Capital + Additional Investments - [[Net loss]] - [[Owner's Withdrawals]] = Ending Capital
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Ending capital]]. Beginning Capital + Additional Investments + [[Net income]] - [[Owner's Withdrawals]] = Ending Capital. ''Or'' Beginning Capital + Additional Investments - [[Net loss]] - [[Owner's Withdrawals]] = Ending Capital
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| − | | |
| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Footing]] is the total of each side of a [[T-account|T account]].
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Footing]]. The totals of each side of a [[T-account|T account]].
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Ending balance]] is the difference between two [[footing]]s in a [[T-account|T account]].
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Ending balance]]. The difference between [[footings]] in a [[T-account|T account]].
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | [[Category: Accounting]][[Category: Articles]]
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| − | [[Interim report]] is a fiscal statement that is prepared for a month, quarter, or some other portion of the [[fiscal year]].
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| − | ==Definitions==
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| − | According to [[College Accounting: A Practical Approach by Slater (13th edition)]],
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| − | :[[Interim report]]. A fiscal statement that is prepared for a month, quarter, or some other portion of the [[fiscal year]].
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| − | ==Related concepts==
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| − | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
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| − | | |
| − | ==Related coursework==
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| − | *[[Principles of Accounting]].
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| − | | |
| − | [[Category: Accounting]][[Category: Articles]]
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