Difference between revisions of "Charter"
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According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
:[[Charter]]. Document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation. | :[[Charter]]. Document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation. | ||
| + | According to [[Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition)]], | ||
| + | :[[Charter]]. The legal document that is filed with the state to incorporate a company. | ||
==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]]. | ||
| − | ==Related | + | ==Related lectures== |
*[[Corporate Accounting]]. | *[[Corporate Accounting]]. | ||
| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: American Accounting]][[Category: Articles]] |
Latest revision as of 03:10, 30 October 2019
Charter is a document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Charter. Document issued to a corporation by the state that includes certificate of incorporation along with articles of incorporation.
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Charter. The legal document that is filed with the state to incorporate a company.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. 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.
