JEL code E01 Economics sidebar Nationalaccounts or national account systems NAS are the implementation ... sharing many common principles with business accounting, nationalaccounts are based on economic ...&topicid &result number 10 Abstract. ref Nationalaccounts broadly present the production, income ... with the stocks. Nationalaccounts also include measures of the stocks and flows of financial assets ... of aggregate measures in the nationalaccounts, most notably gross domestic product ... to economic policymakers, although the detailed nationalaccounts contain a rich source of information ... the National Income and Product Accountsnational income and product accounts NIPA provide estimates ... over time. Nationalaccounts can be presented in Real versus nominal value economics nominal from real .... Two developments relevant to the nationalaccounts since the 1980s include the following. Generational ... R1 links. ref Main components The presentation of nationalaccounts data may vary by country commonly, aggregate measures are given greatest prominence , however the main nationalaccounts include the following ... payments . The balancing item of the accounts is disposable income National Income when measured for the whole ... may be measured as gross or net of consumption of fixed capital a concept in nationalaccounts similar to depreciation in business accounts . History The original motivation for the development of national ... formal nationalaccounts were published by the United States in 1947. Many European countries followed shortly thereafter, and the United Nations published A System of NationalAccounts and Supporting ... Nations System of NationalAccounts , with the most recent version released in 2008. In Europe the worldwide System of NationalAccounts has been adapted in the European System of Accounts ... MultiCol United Nations System of NationalAccounts European System of Accounts System of Material Product Balance National Income and Product Accounts Measures of national income and output ColBreak ... more details
The National Income and Product Accounts NIPA are part of the nationalaccounts of the United States ... generates. Data are available at the national and industry levels. Seven summary accounts are published, as well as a much larger number of more specific accounts. The first summary account shows gross domestic product and its major components. The table summarizes national income on the left debit, revenue side and national product on the right credit, expense side of a two column accounting ... BEA NIPA http www.bea.gov index.htm page. International norms for national accounting methods are given by the United Nations System of NationalAccounts . The NIPAs are prepared by the staff of the Directorate for National Economic Accounts within the BEA. The source data largely originate from public ... value. Table 1 Revenue uses of GDP colspan 5 align center National Income and Product Accounts of the U.S. colspan 5 align center Billions of current US align center Income Accounts sup 1 sup ... produced within a country.. See also Aggregation problem Macroeconomics Nationalaccounts United Nations System of NationalAccounts Measures of national income and output Classification of Individual ... and Methods of the National Product Accounts of the United States , More detailed than the Guide ... Category Nationalaccounts Category Economic indicators Category Welfare economics it Contabilit ... private sources, such as data from trade associations BEA 2008 1 6 . TOC Accounting for National Income the left side of the report The income side of the National Income and Product Account report ... Current surplus of government enterprises align right 9.50 Equals National Income NI align right 9,679.60 Statistical discrepancy align right 25.60 Equals Net National Product NNP align right 9,705.20 Consumption of fixed capital align right 1,353.90 Equals Gross National ... paid and subsidies from the government are shown. National Income NI is the sum of employees, proprietors ... more details
The United Nations System of NationalAccounts often abbreviated as SNA or UNSNA is an international standard system of nationalaccounts , the first international standard being published in 1953. ref United Nations, 1953, A System of NationalAccounts and Supporting Tables, Studies in Methods, Series ... section in the manuals System of NationalAccounts 1993 and System of NationalAccounts 2008 . ref The aim of UNSNA is to provide an integrated, complete system accounts enabling international comparisons ... that each system provides sufficient data which can be reworked to compile nationalaccounts ..., NationalAccounts Statistics Main Aggregates and Detailed Tables , which currently and until the 2008 ... available on request. Because nationalaccounts data is notoriously prone to revision because ... data set. The quality and comprehensiveness of nationalaccounts data differs between countries ... was coordinated by the Intersecretariat Working Group on NationalAccounts ISWGNA comprising the United ... and product accounts Net output National agencies responsible for GDP measurement productive and unproductive ... http unstats.un.org unsd sna1993 toctop.asp System of NationalAccounts 1993 . Commission of the European ... of NationalAccounts 2008 . European Commission, International Monetary Fund, Organisation for Economic ... 662 pp. Carol S. Carson, Jeanette Honsa, The United Nations System of NationalAccounts an introduction ... NationalAccounts Data for Governance Purposes . Working Papers, Swiss Institute for Business Cycle ... Division UNSD http unstats.un.org unsd nationalaccount sna1993 NationalAccounts . United Nations Statistics ... of NationalAccounts . The Review of Income and Wealth http www.roiw.org External links http gym ... Nationalaccounts Category United Nations documents Category Official statistics de United Nations System of NationalAccounts ja ru uk ... in constructing their own national accounting systems, to promote international comparability ... more details
FORCETOC Unreferenced date April 2010 Chart of accounts COA is a list of the nominal ledger accounts ... numeric. The structure and headings of accounts should assist in consistent posting of transactions ... arranged in the order of the customary appearance of accounts in the financial statements, profit and loss accounts followed by balance sheet accounts. Nomenclature, classification and codification Empty section date April 2010 Example Simple Chart of Accounts Group headings Sales, Cost of Goods Sold ... accounts that make up the chart of accounts. Establishment expenses may consist of rent, rates, repairs Balance Sheet Accounts Asset Accounts Cash, Bank Accounts, Accounts Receivable Debtors , Prepaid ... Depreciation and Other Assets Liability AccountsAccounts Payable Creditors , Credit Cards, Tax Payable, Employment Expenses Payable, Bank Loans, Stockholders Equity Accounts Common Stock Share Capital , Retained Earnings Revenue Reserves , Drawings Profit & Loss accounts Revenue Accounts Sales Revenue, Sales Returns & Allowances, Sales Discounts, Interest Income, Cost of Goods Sold Accounts Purchases and sales Expense All sales Expense Purchase Returns & Allowances Expense Accounts Advertising ... of the active general ledger accounts with debit and credit balances. A Trial balance Trial balance ... entries. Types of accounts Asset accounts represent the different types of economic resources owned by a business, common examples of Asset accounts are cash, cash in bank, building, inventory, prepaid rent, goodwill, accounts receivable Citation needed date April 2010 Liability financial accounting Liability accounts represent the different types of economic obligations by a business, such as accounts ... equity Equity accounts represent the residual equity of a business after deducting from Assets all ... accounts or income represent the company s gross earnings and common examples include Sales, Service revenue and Interest Income. Citation needed date April 2010 Expense accounts represent the company ... more details
unreferenced date July 2010 Cent accounts are trading accounts in the foreign exchange market Forex whose deposit is measured in cents. LiteForex group of companies was the first in the world to offer and realize the cent accounts idea in 2005. The technology of cent accounts was initially intended for developing and testing trading systems by working with real money. There are no significant functional differences between cent accounts and classic dollar accounts trading is carried out on the same conditions and with the same quotes. The only difference consists in the operated sums . Cent accounts can be very useful foremost for Forex beginners since they allow them to get the experience of trading with a real deposit. A psychological component is of high importance when you work in Forex and the presence of this component distinguishes cent accounts from demo accounts. The experience of trading on a cent account enables a trader to cope with first emotions he can have while working with real money. Cent account balance is indicated in cents which helps beginners get accustomed to seeing sums of many thousands on their accounts. Cent account is a kind of a transitional stage between demo and dollar accounts being a first step into a real trading. Category Foreign exchange market ... more details
Unreferenced date December 2009 The Accounts Committee of each Parish in Jersey is responsible for ensuring that appropriate accounting methodologies are employed in the preparation of the annual Constable s accounts in order that the Parish Assembly can rely on the information provided in order to set the Parish Rate . Category Parochial politics of Jersey Jersey stub ... more details
Orphan date September 2008 According to Modern approach Account accountancy Accounts are classified into five groups Asset Expense Revenue Liability financial accounting Liability Capital account Capital According to Traditional approach Account accountancy Accounts are classified into three groups Real all the assets except Debtors Nominal all the expenses , incomes , losses, gains. Personal all the accounts of persons, company or firms. these are further classified into three types Natural all the accounts of persons. E.g. debtors, Creditors Artificial all the accounts of a company, a firm,or any other business organization. E.g. Bank, Sharma Traders etc. Representative all the expense O S or prepaid, revenue in advance or accrued. Unreferenced date September 2007 Category Accountancy accounting stub ... more details
The Accounts of Jingkang Traditional Chinese is a series of Chinese Language Chinese books that were written in the Southern Song Dynasty 1127 1276 by various authors. The books recorded the Jingkang Incident Fall of Northern Song Dynasty and its aftermath. They are credited to be the one of the most detailing accounts for the Humiliation of Jingkang Traditional Chinese or the Jingkang Incident which took place in 1127. Formation There are 7 books in the series Tales of the Green Palace Expedition to the South Moaning Accounts in Kaifeng Tour of Duty to Jin Dynasty 1115 1234 Jin in 1119 1125 AD Records of the Song Dynasty Song Captives Tales of a man in bottle External links zh icon http www.guoxue123.com biji song jkbs index.htm The Accounts of Jingkang . Retrieved on 2008 03 10. br Song Dynasty topics DEFAULTSORT Accounts Of Jingkang Category Song Dynasty China stub zh ... more details
Accounts receivable A R in American English, receivables or debtors in British English, is money owed to a business by its clients and shown in its accounts as an asset. ref Longman Business English ... expand section date January 2011 Accounts receivable represent money owed by entities to the firm on the sale of products on credit. In most business entities, accounts receivable is typically executed ... terms . Accounts receivable departments use the sales ledger . Payment terms An example of a common ... on the accounts receivable subsidiary account balances can be a full time proposition. Depending on the industry in practice, accounts receivable payments can be received up to 10 15 days after the due ... for doubtful accounts ref http www.accountingtools.com allowance for doubtful account ref which appears on the balance sheet as a contra account that offsets total accounts receivable. When accounts ... payment plans, settlement offers or pursuing other legal action. Outstanding advances are part of accounts ... in accounts receivables. Ideally, since advance payment occurs within a mutually agreed upon term, it is the responsibility of the accounts department to periodically take out the statement .... The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance . Bookkeeping On a company s balance sheet , accounts receivable is the money owed to that company ... and Credit accounting credit a revenue account. When the customer pays off their accounts, one debits ... for accounts receivable is always a debit. Business organizations which have become too large to perform ... the balance of an allowance account from the accounts receivable account. The first method is the allowance method , which establishes a contra asset account, allowance for doubtful accounts , or bad debt provision , that has the effect of reducing the balance for accounts receivable. The amount of the bad ... accounts receivable to its net realizable value. The entry would consist of debiting a bad debt expense ... more details
Accounting Cleanup date August 2009 How to date September 2009 Accounts payable is a file or account sub ledger that records amounts that a person or company owes to suppliers , but has not paid yet a form of debt , sometimes referred as trade payables . When an invoice is received, it is added to the file, and then removed when it is paid. Thus, the A P is a form of credit finance credit that suppliers offer to their customers by allowing them to pay for a good economics product or Service economics service after it has already been received. In household s, accounts payable are ordinarily bills ... specialized Accounts Payable automation solutions commonly called ePayables to automate the paper ... and CFOs Guide to Accounts Payable publisher John Wiley & Sons year 2007 isbn 0 471 78589 X ref ... Expense administration is usually closely related to accounts payable, and sometimes those functions ... A variety of checks against abuse are usually present to prevent embezzlement by accounts payable ... for accounts payable when it comes to paying invoices. ref cite book last Schaeffer first Mary S. authorlink Mary S. Schaeffer title Accounts Payable & Sarbanes Oxley Strengthening Your Internal Controls ... a second signature on cheques whose amount exceeds a specified threshold. Accounts payable personnel .... In accounts payable, a simple mistake can cause a large overpayment. A common example involves ... under a slightly different invoice number. Audits of accounts payable Auditors often focus on the existence .... Auditors typically prepare an ageing structure of accounts payable for a better understanding ... presentation of the balance sheet as of year end. Accounts Payable automation ePayables are defined as the technology or process automation solutions that automate any part of the accounts payable AP process. See also Wiktionary Accounts receivable Payroll American Accounts Payable Association ... Reflist DEFAULTSORT Accounts Payable Category Generally Accepted Accounting Principles de Verbindlichkeit ... more details
Morrell br Abner Dowling br Daniel MacArthur br John Abell br Sam Carsten The Settling Accounts tetralogy ... but hosts U.S. troops on its soil. Novels Settling Accounts Return Engagement 2004 first book in the series and eighth in the overall timeline. Settling Accounts Drive to the East 2005 second book in the series and ninth in the overall timeline. Settling Accounts The Grapple 2006 third book in the series and tenth in the overall timeline. Settling Accounts In at the Death 2007 fourth book in the series ... more details
Whole of Government Accounts WGA is a transparency social transparency and accountability project of HM Treasury of the United Kingdom . It aims to provide more complete data for fiscal planning by producing consolidated financial statements . The accounts are Auditor independence independently audited by the Comptroller and Auditor General . ref name guidance cite web url http www.hm treasury.gov.uk d wga 200910 guidance.pdf title Guidance to the Whole of Government Accounts y e 31 03 10 vid. p.4 publisher HM Treasury accessdate 27 January 2011 ref Background The Treasury first published a scoping study for WGA in July 1998. The first set of accounts to be published will be for the Fiscal year year ended 31 March 2010. WGA are prepared under Sections http www.legislation.gov.uk ukpga 2000 20 crossheading whole of government accounts 9 to 11 of the Government Resources and Accounts Act 2000. WGA are prepared for the whole of the UK public sector Government of the United Kingdom central government , Local government in the United Kingdom local government , National Health Service health , and Government owned corporation public corporations . ref name guidance WGA are prepared under International Financial Reporting Standards . ref cite web url http www.hm treasury.gov.uk d wga 200910 guidance.pdf title Guidance to the Whole of Government Accounts y e 31 03 10 vid. p.21 publisher HM Treasury accessdate 27 January 2011 ref Budget for FY 2010 Results for FY 2010 Deficit Audit Report See also National Audit Office United Kingdom National Audit Office UK References Reflist External links http www.hm treasury.gov.uk psr government accounts.htm HM Treasury Whole of Government Accounts http www.legislation.gov.uk uksi 2009 1973 contents made List of bodies to which WGA applies 2009 Designation Order http www.accaglobal.com pubs general activities research research archive rr 101 ... DEFAULTSORT Whole Of Government Accounts Category Open government Category Government ... more details
The European System of Accounts often abbreviated as ESA is the system of nationalaccounts and regional accounts used by members of the European Union . It was most recently updated in 1995 ESA 95 . The ESA 95 is fully consistent with the United Nations System of NationalAccounts 1993 SNA in definitions, accounting rules and classifications. ref http stats.oecd.org glossary detail.asp?ID 869 ref However, it incorporates certain differences, particularly in its presentation, that are more in line with use within the European Union. The ESA 95 is undergoing a http epp.eurostat.ec.europa.eu statistics explained index.php Update of the SNA 1993 and revision of ESA95 revision to meet the requirements of the update of the SNA 1993 launched in 2003 under the auspices of the United Nations. See also Value added Capital account Balance of payments Gross output Net output Gross national income in the European Union References Reflist http eur lex.europa.eu LexUriServ LexUriServ.do?uri CELEX 31996R2223 EN NOT Council Regulation EC No 2223 96 of 25 June 1996 on the European system of national and regional accounts in the Community , the annex contains the whole ESA95 European Commission 1996 . http circa.europa.eu irc dsis nfaccount info data ESA95 en titelen.htm European System of Accounts ESA 1995 Eurostat, Brussels Luxembourg,1996, xx 383 pp. Category Macroeconomics Category Nationalaccounts de Europ isches System Volkswirtschaftlicher Gesamtrechnungen es Sistema Europeo de Cuentas Econ micas Integradas fr Syst me europ en de comptabilit it Sistema europeo dei conti nazionali e regionali ... more details
The Public Accounts Commission is a body created under the National Audit Act 1983 to audit the National Audit Office United Kingdom National Audit Office , i.e., to watch the watchers. ref name sect2&4 http www.opsi.gov.uk RevisedStatutes Acts ukpga 1983 cukpga 19830044 en 1 National Audit Act 1983 c. 44 s 2 and 4. ref Composition The Commission comprises nine MPs, including the Leader of the House of Commons and the Chair of the Public Accounts Select Committee , who serve ex officio. The remaining seven, who may not be Minister of the Crown Ministers of the Crown , are chosen by the House of Commons. ref name sect2&4 The Commission elects its chair from among its numbers. Members continue to serve despite a dissolution of Parliament, but excepting the Chair of the Public Accounts Committee are required to resign if they are not standing or are defeated for re election. ref http www.opsi.gov.uk RevisedStatutes Acts ukpga 1983 cukpga 19830044 en 4 sch1 National Audit Act 1983 c. 44 , Schedule 1 ref As of 26 January 2011, the members of the Commission are as follows Sir George Young, 6th Baronet Sir George Young Conservative , ex officio as Leader of the House of Commons Margaret Hodge Labour , ex officio as Chair of the Public Accounts Committee Richard Bacon politician Richard Bacon Conservative Stella Creasy Labour Edward Leigh Conservative Anne McGuire Labour Austin Mitchell Labour Dr John Pugh Liberal Democrat Andrew Tyrie Conservative See also List of committees of the United Kingdom Parliament References reflist UKParliamentCommittees Category Committees of the British House of Commons ... more details
Politics of Greece In Greece , the Chamber of Accounts or Court of Accounts or Court of Auditors or Audit Court , French language French Cour des Comptes , Greek language Greek is both an administrative organ one of the three Big Bodies of the Greek Public Administration and a Supreme Administrative Court with a special jurisdiction while the jurisdiction of the Council of State Greece Council of State is general . Hence, its role is double natured. The Chamber of Accounts has a n advisory consultative , auditing and judicial competence. History The Chamber of Accounts was created just after the Greek War of Independence independence of Greece in 1833. It was established based on the French Cour des Comptes model. It is seated in a modern building in the centre of Athens . Organisation The Chamber of Accounts comprises the President, 5 Vice presidents, 20 Councillors, 40 Assistant Judges and 50 Reporting Judges. They all have the status of a judge , according to the Constitution of Greece Constitution . In the posts of the Reporting Judges are appointed only graduates of the National School of Judges. The President and the Vice presidents of the Chamber are chosen among its members by the Cabinet of Greece Cabinet Competence Advisory consultative competence The advisory consultative competence of the Chamber is exerted by Consultory responses, attached to all bills, which regulate the bestowal of pensions by the State. This competence of the Chamber may be expanded to more issues with a legislative provision. Consultory responses on various issues, when demanded by the ministers. Auditing competence This competence of the Chamber includes The submission by the Chamber to the Hellenic Parliament Parliament of the annual Report about the Balance of the State ... servants, who are liable to render accounts. The observation of the public revenues. The audit ... the following cases Disputes about the audit of the civil servants, who are liable to render accounts ... more details
IA&AS or Indian Audit and Accounts Service is an Indian Central Government service, free of control from any executive authority, under the Comptroller and Auditor General of India . The officers of the Indian Audit and Accounts Department serve in an audit managerial capacity. IA&AS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. IA&AS is the government s financial watchdog, and is a critical element in checks on the government. It role is somewhat similar to the US GAO and National Audit Office United Kingdom . The service has Principal Accountants General and Accountants General for every State in India. Generally, each state has one Principal Accountant General in charge of audit functions. In addition to Principal Accountant General, each state also has Accountants General in charge of accounts and entitlement functions Salary,Provident Fund, Pension etc . Bigger states may have an Accountant General Audit in addition to the Principal Accountant General. Recruitment and Training Recruitment to the IA&AS is through the joint competitive examinations the Civil Services Examination along with the Indian Foreign Service , Indian Administrative Service and the Indian Revenue Service IRS . Once recruited to IA&AS, the officers are trained at http www.naaa.gov.in National Academy of Audit and Accounts , Shimla , Himachal Pradesh, India. The officers of IA&AS are required to acquire and possess not only the professional skills of an accountant and auditor but also the administrative competence to manage the staff of the Indian Audit & Accounts Department, which has a strength of over 60,000 personnel. Their job requirements include scrutiny of intricate contracts .... External links http cag.gov.in Official Government website http www.naaa.gov.in index.htm National Academy of Audits and Accounts website http www.naaa.gov.in iaas.htm Webpage describing the IA&AS ... more details
Public Accounts Committee refers to a committee in the legislature of one of the following countries Canadian House of Commons Standing Committee on Public Accounts Public Accounts Committee Canada officially Standing Committee on Public Accounts, PACP of the Canadian House of Commons Public Accounts Committee Hong Kong of the Hong Kong Legislative Council Public Accounts Committee India of the Parliament of India State Finance Accountability Committee of People s Representative Council the Peoples Representative Council DPR of Indonesia Public Accounts Committee Ireland of the Irish Oireachtas Public Accounts Committee Malta of the Maltese House of Representatives Public Accounts Committee New South Wales of the Parliament of New South Wales Public Accounts Committee New Zealand of the Parliament of New Zealand Public Accounts Committee of the Scottish Parliament, see Committees of the Scottish Parliament Public Accounts Committee Singapore of the Parliament of Singapore Public Accounts Committee Tasmania of the Parliament of Tasmania Public Accounts Committee United Kingdom of the British House of Commons See also Joint Committee of Public Accounts and Audit of the Parliament of Australia disambig ms Jawatankuasa Kira kira Wang Negara ... more details
The Bureau of Supplies and Accounts BuSandA was the United States Navy s supply organization between 1892 and 1966. Established in 1842 as the Bureau of Provisions and Clothing , the bureau was responsible for the procurement, receipt, storage, shipment, and issuance of food, fuel, clothing, general stores, and other materials. BuSandA also maintained and operated naval supply depots and similar units, and supervised activities of the Navy s Navy Supply Corps Supply Corps officers. Duties also included the procurement, allocation, and disbursement of funds, and the holding of money and property accounts. BuSandA was disestablished in 1966, as part of the Navy s general restructuring of its procurement system, and replaced with the Naval Supply Systems Command NAVSUP . History The bureau was established by Act of Congress on August 31, 1842 5 Stat. 579 as the Bureau of Provisions and Clothing, one of the United States Department of the Navy Navy Department s five original procurement bureaus replacing the Board of Navy Commissioners . The bureau was renamed the Bureau of Supplies and Accounts by the Navy Appropriation Act, July 19, 1892 27 Stat. 243 . This name carried BuSandA through World War I World Wars I and World War II II , and the Korean War . During the 1960s, as part of Secretary of Defense Robert Strange McNamara Robert S. McNamara s emphasis on systems engineering , the Navy essentially abolished the traditional United States Navy bureau system bureau system of procurement and replaced it with a structure known as systems commands. Effective May 1, 1966, BuSandA was replaced by NAVSUP, by United States Department of Defense Department of Defense reorganization order, March 9, 1966. See also United States Navy bureau system References This article contains public domain text created by the United States government. http www.archives.gov research guide fed records groups 143.html National Archives Records of the Bureau of Supplies and Accounts Navy External ... more details
orphan date December 2009 The Indian Railway Accounts Service IRAS Hindi Bharatiya ... are responsible for Accounts and Finance Management of the Indian Railways . About 10 15 IRAS officers ... for its own accounts. We think that the present account and statistics should be thoroughly overhauled ... staff and being responsible for its accounts, subject to an independent audit by the Comptroller and Auditor ... before new service would gently disengage itself from the shackles of the Indian Audits and Accounts Service Indian Audit and Accounts Service and the embryonic growth of a new service would announce ... to from a new Class I central service, viz IRAS, which would occupy top ranks of the Railway Accounts Department gradually replacing Indian Audits and Accounts Service Indian Audit and Accounts Service officers. Accordingly, from 1 April 1929, the responsibility for the compilation of accounts for the Railways was taken over by the Financial Commissioner, Railways from the Auditor General. The Accounts ... Railway Accounts Service was constituted simultaneously. However, every process of birth ... were recruited for the Indian Audits and Accounts Service Indian Audit and Accounts Service were ... Railway Accounts Service are required to undergo a two year training programme before induction ..., Vadodara The two year training program includes classroom training at Lal Bahadur Shastri National Academy of Administration Mussoorie, National Institute of Financial Management Faridabad , Railway ... experts and visits to various industries. Role and Function The Finance and Accounts functions are integrated ... Accounts Officer along with his assistants. At the Divisional level, which is only an administrative ... in finance and accounts matters. Besides the major production units and workshops, be they manufacturing units or repair and maintenance units, have an inbuilt system of associate finance and accounts ... of crores of rupees, is again assisted by Finance & Accounts. In short, there is hardly any sphere ... more details
accounts as the term is normally understood, including personal or corporate checking, loan, and savings accounts, are treated as vostro s by the bank. They also regard as vostro purely internal funds .... This allows for a reconciliation by summing all accounts to zero a trial balance the basic premise of Double entry bookkeeping system double entry bookkeeping . Typical usage Nostro accounts are mostly ... balances in a currency other than its home accounting unit. For example First National Bank of A does ... entries on several other accounts, such as a Teller s receiving account, or a clearing account with the third ... more details
The Statistical Accounts of Scotland are three series of documentary publications covering life in Scotland in the 18th, 19th and 20th Centuries. The Old or First Statistical Account of Scotland was published between 1791 and 1792 by Sir John Sinclair Sir John Sinclair of Ulbster . The New or Second Statistical Account of Scotland published under the auspices of the General Assembly of the Church of Scotland between 1834 and 1845. A Third Statistical Account of Scotland was published between 1951 and 1992. Early attempts Attempts at getting an accurate picture of the geography, people and economy of Scotland had been attempted in the 1620s and 1630s, using the network of about 900 ministers of the established Church of Scotland . The time and resources involved, not to mention the troubled times of the English Civil War Civil Wars , led to limited results. Sir Robert Sibbald 1684 1690s However, the Geographer Royal for Scotland , Robert Sibbald Sir Robert Sibbald took this forward between 1684 and the early 1690s. Sir Robert circulated some General Queries to parish ministers, but again this was the time of the Glorious Revolution and, though progress was made, the results provided a very incomplete picture of the nation. The General Assembly of the Church of Scotland 1720 1755 The General Assembly proposed a Geographical Description of Scotland and took some action on this between ... James Denham Steuart suggested a national survey in his Enquiry into the principles of conomy and this was taken ... was initiated after the Second World War and followed a similar parish format to the earlier accounts ... which no longer existed. Although the project was more secular than before, sections of the accounts continued to focus on religious life, and several of the parish accounts were still written ... links http edina.ac.uk stat acc scot gives access to the Old and the New accounts and has an introduction ... Account of Scotland&btnG Search Books Google Books also has the Accounts free of charge Category ... more details
Controller General of Defence Accounts CGDA is one of the oldest government organisations in India. CGDA operates under the Defence Accounts Department DAD of the Ministry of Defence India Ministry of Defence of India . Its origins goes back to the Article of War adopted by the British Parliament in April 1747. Regulation 17 of the articles empowered the Government to appoint a Military Pay Master for disbursing the Pay & Allowances of the officers, non commissioned officer s NCOs and private men. Military Pay Master General, Purser General and Pay Master General were the fore runners of Commissary General, in modern parlance Controller of Defence Accounts. Defence Accounts Department has evolved over the last 250 years and is now in charge of the payments, accounting, financial compilation of reports, internal financial advice and internal audit of the expenditure and receipts of Indian Army Army , Indian Navy Navy , Indian Air Force Air Force , Ordnance Factories, Research & Development Organisation and Inter Service Organisations. Similar services are also provided to Defence related organisations such as the Border Roads, the Coast Guard and the Canteen Stores Department. The Defence Accounts Department DAD which is headed by Controller General of Defence Accounts CGDA is at present responsible for the Financial Advice, Payments, Accounting and Internal Audit of the Expenditure and Receipts of the Defence Services and other Defence related Organizations such as the Indian Coast Guard, the Border Roads Organisation and the Canteen Stores Department. The CGDA helms the Department with the assistance of 4 Additional CsGDA, 19 Principal Controllers and 70 CDA level officers looking after Regional Controllers Army , Functional Controllers Integrated Financial Advisors catering to Army, Navy, Air Force, Ordnance Factories, DRDO, Coast Guard and Border Roads Organisation ... Controller General Of Defence Accounts Category Indian government officials Category Accounting ... more details
orphan date August 2009 Rajasthan Accounts Service also known as R.Ac.S. is allied service of civil services of the India n state of Rajasthan . The recruitment of officers in this service is made through competitive examination held by Rajasthan Public Service Commission Ajmer on the pattern of Union Public Service Commission New Delhi . The examination is conducted annually and is known as Rajasthan State Administrative and Subordinate Services combined competitive examination. The examination is conducted to select officers for Rajasthan Administrative Service ,Rajasthan Police Service and Rajasthan Accounts Service and number of other civil services. Initially a preliminary examination is conducted in which any graduate from any discipline can appear.Those who qualify in preliminary examination take main examination and finally face group discussion and interview.Amerit list is prepared and cadre is alloted on the basis of individuals choice and his rank in merit. The first posting is as Accounts Officer.After sufficient experience officer is promoted as Senior Accounts Officer Chief Accounts Officer and Financial Advisor respectively.Some officers of outstanding performance get a promotion in Indian Administrative Service . The parent department of officers of Rajasthan Accounts Service is Finance Department of Government of Rajasthan ,and the officers are governed by Rajasthan Accounts Service Rules 1954. The List of officers in this services is as follows 1.Smt.Sunila Ajmera 2.Smt.Shashi Madhok 3.Sh.R.K.Singhpose 4.Sh.K.C.Tailor 5.Sh.Anil Jain 6.Sh.Munna Lal Gupta 7.Smt.Shashi Mathur 8.Sh.Murarilal Gupta 9.Smt.Veer Bala Joshi 10.Sh.N.S.Chauhan 11.Smt.Kaumudi Gupta is presently Director Pension and pensioners welfare department Jaipur and Sh.Vipin Behari Goyal is Joint Director in Regional Office, Jodhpur 12 Amrit Dave Treasury Officer Jaisalmer References http en.wikipedia.org wiki Rajasthan Administrative Service http en.wikipedia.org wiki HCM Rajasthan State ... more details
Infobox Journal title Accounts of Chemical Research cover image acr cover.jpg 150 px editor Joan S. Valentine discipline Chemistry and Biochemistry language English abbreviation Acc. Chem. Res. publisher American Chemical Society country Flag USA frequency Monthly history 1968 present impact 18.203 impact year 2009 website http pubs.acs.org journal achre4 RSS http pubs.acs.org action showFeed?ui 0&mi qjmolc&ai 53h&jc achre4&type etoc&feed rss CODEN achre4 ISSN 0001 4842 eISSN 1520 4898 Accounts of Chemical Research usually abbreviated as Acc. Chem. Res . is a peer reviewed scientific journal, published since 1968 by the American Chemical Society . ref http pubs.acs.org American Chemical Society ref ACR is currently indexed abstracted in Chemical Abstracts Service CAS , British Library , CABI , EBSCOhost , Proquest , PubMed , SCOPUS , SwetsWise and Web of Science . The current Editor in Chief is Professor Joan S. Valentine. ref http pubs.acs.org page achre4 profile.html Journal profile ref References Reflist Category American Chemical Society academic journals es Accounts of Chemical Research fr Accounts of Chemical Research ... more details
Image Friends of Clean Accounts logo.png right logo of the group Friends of Clean Accounts is a group of European politicians advocating and working towards clean account accountancy account s of the EU . By this they mean ordinary, i.e. proper accounting and controlling, leading to efficient use of funds throughout the EU. An important part of this endeavor is Transparency humanities transparent information and free access to it. This group has been initiated by people of the EU critical SOS Democracy , but comprises all those interested in its purpose including proponents of the EU. Gabriele Stauner http stauner.de , member of the EU Parliament s Budget Control Committee , presides most of the group s meetings, organized by the group s speaker Jens Peter Bonde http bonde.com http bonde.dk and Chris Heaton Harris http www.heatonharris.org.uk . The Friends of Clean Accounts also supports so called whistle blower s in their fight against Political corruption corruption within the EU institution s and EU project s. So they warred off the dismissal of Paul van Buitenen http news.bbc.co.uk 2 hi europe 2219114.stm . Or invited the suspended Chief Auditor Marta Andreasen http www.timesonline.co.uk article 0,,1072 1389862,00.html to the EU Parliament to present her analyses of the grave faults of EU accounts and ways to improvement. Or supported Hans Martin Tillack editor of Stern magazine Stern , who also revealed the Eurostat scandal and with Andreas Oldag is a co author of a book on the EU Spaceship Brussels Raumschiff Br ssel in his rights as he was arrested by Belgian police at the request of the EU anti fraud office OLAF . The also made pressure on the Santer Commission to withdraw on March 19, 1999, collected signatures for the Motion of Censure against the Commission during ...?sid 541&aid 15632 Friends of Clean Accounts Who Are We? on Jens Peter Bonde s server http www.bonde.com bonde.com http www.bonde.com ?sid 541 reports from the Friends of Clean Accounts Category Politics ... more details
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