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Batch-Based Accounting

A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

    Batch Accounting

    A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

      Break Up Basis

      An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...

        Going Concern Assumption

        An accounting assumption that holds that an entity would continue in business indefinitely or for the foreseeable future (a minimum...

          Continuity Assumption

          An accounting assumption that holds that an entity would continue in business indefinitely or for the foreseeable future (a minimum...