accounting control

accounting control
бухгалтерский контроль, бухгалтерская отчетность

English-russian accounting dictionary. 2014.

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  • Accounting Control — Methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its own financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a company… …   Investment dictionary

  • Accounting management — (Business) is the practical application of management techniques to control and report on the financial health of the organization. This involves the analysis, planning, implementation, and control of programs designed to provide financial data… …   Wikipedia

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • CONTROL-M — is batch scheduling software produced by BMC Software, originally written for mainframes but also available for distributed computing platforms including Unix, Windows, Linux and OpenVMS environments. BMC Software claims that CONTROL M is the… …   Wikipedia

  • Control premium — is an amount that a buyer is usually willing to pay over the current market price of a publicly traded company. Contrary to a widely held view, this premium is not justified by the expected synergies, such as the expected increase in cash flow… …   Wikipedia

  • control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… …   Financial and business terms

  • Внутренний контроль за ведением учета (INTERNAL ACCOUNTING CONTROL)  — 1. Процедуры и методы, разработанные для управленческого звена, позволяющие с достаточной степенью уверенности гарантировать защищенность активов от несанкционированного использования или списания, а также достаточность средств финансового… …   Словарь терминов по управленческому учету

  • Контроль за ведением учета (ACCOUNTING CONTROL)  — Принятые на предприятии действия по обеспечению безопасности всех его активов и проверки точности и достоверности бухгалтерских данных и финансовых записей. Они включают в себя такие механизмы контроля, как авторизация и утверждение, физический… …   Словарь терминов по управленческому учету

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting technician — An accounting technician is a professional who keeps financial accounts for all types of business. Most accounting technicians also help qualified accountants by preparing financial information. This designation is employed in many countries and… …   Wikipedia

  • Accounting information system — An accounting information system (AIS) is the system of records a business keeps to maintain its accounting system. This includes the purchase, sales, and other financial processes of the business. The purpose of an AIS is to accumulate data and… …   Wikipedia


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