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imported>Doug Williamson |
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| | (ETFs). |
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| ''Accounting''.
| | Open-ended funds tracking an index that are priced on a continuous basis and can be bought or sold like shares. |
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| The dual aspect concept that every accounting transaction has two sides.
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| Therefore the balance sheet should always remain in balance.
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| For example, if services are sold by a company for cash, the company's Sales figure increases AND its Cash increases.
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| Taking another example, if a company borrows money, its Cash increases AND its Liabilities (to repay the money in the future) also increase.
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| This system is sometimes known as 'double entry bookkeeping'.
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| 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.
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| == See also == | | == See also == |
| * [[Balance sheet]] | | *[[Cash investing in a new world]] |
| * [[Book entry]] | | *[[Fund]] |
| * [[Bookkeeping]] | | * [[Index]] |
| * [[Credit]] | | *[[Share]] |
| * [[Debit]] | | *[[Tracker]] |
| * [[Double counting]]
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| * [[Duality principle]]
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| * [[Journal entry]]
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| * [[Lease]]
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| * [[Off balance sheet finance]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Corporate_finance]] |
| [[Category:Compliance_and_audit]]
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Revision as of 23:47, 4 April 2021
(ETFs).
Open-ended funds tracking an index that are priced on a continuous basis and can be bought or sold like shares.
See also
