Double entry and Preliminary rulings: Difference between pages

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# ''Accounting.''   The dual aspect concept that every accounting transaction has two sides.  (Therefore the balance sheet should always remain in balance.)  For example, if services are sold by a company for cash, the company's Sales figure increases AND its Cash increases.  Taking another example, if a company borrows money, its Cash increases AND its Liabilities (to repay the money in the future) also increase.
''European Union law.''
#An error resulting from the inappropriate duplication or inappropriate repetition of an entry or part of an entry, in a financial information system or elsewhere.
 
The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.




== See also ==
== See also ==
* [[Balance sheet]]
* [[European Court of Justice]]
* [[Book entry]]
* [[European Union]]
* [[Book keeping]]
* [[Credit]]
* [[Debit]]
* [[Double counting]]
* [[Journal entry]]
* [[Off-balance sheet finance]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]

Latest revision as of 13:27, 17 July 2019

European Union law.

The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.


See also