The basic accounting equation is assets = liabilities + equity.

To apply the Schrödinger equation, the Hamiltonian operator is set up for the system, accounting for the kinetic and potential energy of the particles constituting the system, then inserted into the Schrödinger equation.

Businesses can be considered, for accounting purposes, sums of liabilities and assets ; this is the accounting equation.

The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.

In terms of the accounting equation, expenses reduce owners ' equity.

To determine whether one must debit or credit a specific account we use the modern accounting equation approach which consists of five accounting elements or rules.

The fundamental accounting equation is the following:

For example, when accounting for annuities ( annual payments ), there is no simple PV to plug into the equation.

* the continuity equation ( accounting for the effects of horizontal convergence and divergence ):

Kron's equation as modified by Halm states that the response of the film is a function of, with the factor defined by an catenary ( hyperbolic cosine ) equation accounting for reciprocity failure at both very high and very low intensities:

This equation is derived by combining the Radar equation with the Noise equation and accounting for in-band noise distribution across multiple detection filters.

It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting rules, if the freight is considered part of the cost of an asset it is recorded as part of the value of the asset on the balance sheet as laid down cost.

The total amount debited and the total amount credited should always be equal, thereby ensuring the accounting equation is maintained.

The basic accounting equation is the foundation for the double-entry bookkeeping system.

Every accounting transaction affects at least one element of the equation, but always balances.

Factory accounting software was among the most popular of early business software tools, and included the automation of General Ledgers, Fixed Assets Inventory ledgers, Cost Accounting ledgers, Accounts Receivable ledgers, and Accounts Payable ledgers ( including Payroll, Life Insurance, Health Insurance, Federal and State Insurance and Retirement ) ledgers.

Assets are $ 200, liabilities are $ 100 so accounting leverage is 2 to 1.

A drug-resistant strain of scarlet fever, resistant to macrolide antibiotics such as erythromycin, but retaining drug-sensitivity to beta-lactam antibiotics such as penicillin, has emerged in Hong Kong in 2011, accounting for at least two deaths in that city-the first such in over a decade .< ref name = APo >

As an accounting result the MFP growth is 1. 119-0. 546-0. 541 =

The accounting system of 12 pence = 1 shilling, 20 shillings = 1 pound was adopted from that introduced by Charlemagne to the Frankish Empire ( see French livre ).

It is also the largest airport of Vietnam in terms of passengers handled ( with an estimated number of over 12. 5 million passengers per year in 2009, accounting for more than half of Vietnam ’ s air passenger traffic ),< ref name = autogenerated2 > Two more Hanoi <> Saigon flights per day for Pacific Airlines on “ Vietnamnet. net, access date November 11, 2007, serving Ho Chi Minh City as well as Dong Nam Bo in southern Vietnam.

In modern national accounts, an empirical proxy of the flow of variable capital is the wage-payments associated with productive activity in an accounting period, and a proxy for constant capital ( flow measure ) is depreciation charges + intermediate consumption ; a stock measure of constant capital would be the fixed capital stock plus the average value of inventories held during the period of account ( usually a year ).

Unlike RADIUS and the predecessors of TACACS + ( TACACS and XTACACS ), TACACS + provides separate authentication, authorization and accounting services.

CRO's typically have post-graduate education and 20 + years of business experience, with actuarial, accounting, economics, and legal backgrounds common.

Microsoft Office Accounting ( formerly Small Business Accounting ) is a discontinued accounting software application from Microsoft targeted towards small businesses that have between 1 and 25 + employees.

In comparison, scheduled flights operate from around 560 airports in the U. S. According to the U. S. Aircraft Owners and Pilots Association, general aviation provides more than one percent of the United States ' GDP, accounting for 1. 3 million jobs in professional services and manufacturing.

This development resulted in a split of accounting systems for internal ( i. e. management accounting ) and external ( i. e. financial accounting ) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.

Today, accounting is called " the language of business " because it is the vehicle for reporting financial information about a business entity to many different groups of people.

Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies.

Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting.

The body of rules that governs financial accounting in a given jurisdiction is called Generally Accepted Accounting Principles, or GAAP.

The significance of the Res Gestae Divi Augusti from an accounting perspective lies in the fact that it illustrates that the executive authority had access to detailed financial information, covering a period of some forty years, which was still retrievable after the event.

Financial services constitute the second-most important sector of the Bahamian economy, accounting for up to 17 % of GDP, due to the country's status as an offshore financial center.

A bookkeeper ( or book-keeper ), also known as an accounting clerk or accounting technician, is a person who records the day-to-day financial transactions of an organization.

The variation between manual and any electronic accounting system stems from the latency between the recording of the financial transaction and its posting in the relevant account.

This delay, absent in electronic accounting systems due to instantaneous posting into relevant accounts, is not replicated in manual systems, thus giving rise to primary books of accounts such as Sales Book, Cash Book, Bank Book, Purchase Book for recording the immediate effect of the financial transaction.

* Financial Control Officer, FCO or FC, also Comptroller or Controller – supervises accounting and financial reporting within an organization

* Budgeting, accounting, payroll and financial advisors

Examples include customer databases that record contact, credit, and demographic information about a business ' customers, personnel databases that hold information such as salary, benefits, skills data about employees, Enterprise resource planning that record details about product components, parts inventory, and financial databases that keep track of the organization's money, accounting and financial dealings.

Expert systems are designed to facilitate tasks in the fields of accounting, the law, medicine, process control, financial service, production, human resources, among others.

These areas often overlap with the firm's accounting function, however, financial accounting is more concerned with the reporting of historical financial information, while these financial decisions are directed toward the future of the firm.