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Sprog (software)

Sprog is graphical tool to build Perl programs by plugging parts together. Given the available gears are mostly for reading and processing data, this program can probably be classified as an ETL tool.

Super Decisions

Super Decisions is decision-making software which works based on two multi-criteria decision making methods. Super Decisions implements the Analytic Hierarchy Process AHP and the Analytic Network Process ANP. It has been used in many research and ...

SuperCalc

VisiCalc was the first spreadsheet program but its release for the CP/M operating system ran only on the HP-125, Sharp MZ80, and the Sony SMC-70. SuperCalc was created to fill that void and market opportunity. Alongside WordStar, it was one of th ...

TAURUS (share settlement)

TAURUS was a program that set out to transfer settlements of London Stock Exchange shares from transmission of paper share certificates to an automated system. TAURUS was intended to reduce the time taken and the cost of settlement, increasing co ...

Traverse (software)

TRAVERSE Accounting and Business Software is a business accounting software suite for small- to medium-sized businesses using the Microsoft Windows operating system. First produced in 1994 by Open Systems, Inc., TRAVERSE is a group of interrelate ...

Tress 90

TRESS 90 was a Norwegian software project meant to be the replacement for INFOTRYGD, a case-worker support system, used by the Norwegian National Insurance Service. Due to administrative, political, organizational and technical problems, includin ...

Trunks Integrated Record Keeping System

Trunks Integrated Record Keeping System is an operations support system from Telcordia Technologies, originally developed by the Bell System during the late 1970s. It was developed for inventory and order control management of interoffice trunk c ...

IBM Unica NetInsight

IBM Unica NetInsight was a web analytics application that utilized an Extract, transform, load methodology to populate a database that could then be queried using a browser-based interface. NetInsight is from the same family of tools as Unica Net ...

Wang OFFICE

Wang OFFICE was the umbrella brand name for several suites of office automation software sold by Wang Labs in the 1980s and early 1990s. The VS OFFICE suite provided Email, calendar and scheduling, bulletin board, and InfoCard contact management ...

Whiteboarding

Whiteboarding is the placement of shared files on an on-screen shared notebook or whiteboard. Videoconferencing and data conferencing software often lets documents as on a physical whiteboard. With this type of software, several people can work o ...

XDB Enterprise Server

XDB Enterprise Server is a relational database management system, which was available for DOS, Windows NT and OS/2, and was compatible with IBMs DB2 database. DOS version was released in 1988 as one of the earliest DOS-based SQL database servers. ...

Accelerated depreciation

Accelerated depreciation refers to any one of several methods by which a company, for financial accounting or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years ...

Account (bookkeeping)

In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as ...

Accounting equation

The fundamental accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owners equity of a person or business. It is the foundation for the double-entry bookkeeping system. For ...

Accounts payable

Accounts payable is money owed by a business to its suppliers shown as a liability on a companys balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

Accounts receivable

Accounts receivable are legally enforceable claims for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for. These are generally in the form of invoices raised by a business a ...

Accrual

Accrual of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-ca ...

Accrued liabilities

Accrued liabilities are liabilities that reflect expenses that have not yet been paid or logged under accounts payable during an accounting period; in other words, a companys obligation to pay for goods and services that have been provided for wh ...

Adjusted basis

In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax-related items. Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property, reduced by depreciation deductions and incre ...

Adjusted cost base

In the Canadian tax system the term Adjusted cost base refers to the cost of an investment adjusted for several tax-related items including acquisition costs. It is used in the calculation of capital gains or losses.

Adjusting entries

In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of m ...

Amortization (business)

In business, amortization refers to spreading payments over multiple periods. The term is used for two separate processes: amortization of loans and amortization of assets. In the latter case it refers to allocating the cost of an intangible asse ...

Asset

In financial accounting, an asset is any resource owned by the business. Anything tangible or intangible that can be owned or controlled to produce value and that is held by a company to produce positive economic value is an asset. Simply stated, ...

Balance (accounting)

In banking and accounting, the Balance is the amount of money owed, that remains in a deposit account. In bookkeeping," balance” is the difference between the sum of debit entries and the sum of credit entries entered into an account during a fin ...

Balance sheet

In financial accounting, a balance sheet or statement of financial position or statement of financial condition is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, ...

Balance transfer

A balance transfer is the transfer of the balance in an account to another account, often held at another institution. It is most commonly used when describing a credit card balance transfer.

Bank reconciliation

In bookkeeping, a bank reconciliation is the process by which the bank account balance in an entity’s books of account is reconciled to the balance as reported by the financial institution in a bank statement. If there is a difference in the two ...

Basis of accounting

A basis of accounting is the time various financial transactions are recorded. The cash basis and the accrual basis is the two primary methods of tracking income and expenses in accounting. Both can be used in a range of situations, from the acco ...

Bill and hold

A bill and hold transaction occurs when a company recognizes revenue before delivery takes place. Normally a revenue is not recognizable until goods are delivered or services are rendered. Exceptions are made when a customer specifically requests ...

Capital appreciation

Capital appreciation is an increase in the price or value of assets. It may refer to appreciation of company stocks or bonds held by an investor, an increase in land valuation, or other upward revaluation of fixed assets. Capital appreciation may ...

Capital gain

A capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the sale price exceeds the purchase price. The gain is the difference between a higher selling price and a lower purchase price ...

Capital surplus

Capital surplus, also called share premium, is an account which may appear on a corporations balance sheet, as a component of shareholders equity, which represents the amount the corporation raises on the issue of shares in excess of their par va ...

Cash flow

A cash flow is a real or virtual movement of money: it is however popular to use cash flow in a less specified sense describing symbolic payments into or out of a business, project, or financial product. a cash flow in its narrow sense is a payme ...

Cash flow forecasting

Cash flow forecasting is important because if a business runs out of cash and is not able to obtain new finance, it will become insolvent. Cash flow is the life-blood of all businesses - particularly start-ups and small enterprises. As a result, ...

Cash flow statement

In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operatin ...

Chart of accounts

A chart of accounts is a created list of the accounts used by an organization to define each class of items for which money or its equivalent is spent or received. It is used to organize the entity’s finances and segregate expenditures, revenue, ...

Checkoff

A checkoff or check-off is a bookkeeping mechanism that provides for regular payment of an obligation such as union dues. The same term is used to refer to a tax on sales of agricultural goods that finance a generic commodity marketing program; o ...

Clean surplus accounting

The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. The theorys primary use is to estimate the value of a company’s shares. The seco ...

Constant purchasing power accounting

Constant purchasing power accounting is an accounting model approved by the International Accounting Standards Board and the US Financial Accounting Standards Board as an alternative to traditional historical cost accounting under hyper-inflation ...

Convention of consistency

In accounting, the convention in consistency is a principle that the same management accounting principles should be used for preparing financial statements over a number of time periods. This enables the management to draw important conclusions ...

Cost of goods sold

Cost of goods sold is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out FIFO, or average cost. Costs in ...

Cost principle

In accounting, the cost principle is part of the generally accepted accounting principles. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset. For instance, land purchased for.000 is appraised ...

Debits and credits

In double entry bookkeeping, debits and credits are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry re ...

Deferred tax uncertainty

Uncertain Tax Position refers to the uncertainties involving tax items claimed or intended to be claimed on an income tax return with a taxing authority. Companies will often take less than certain positions regarding the amount of tax expense th ...

Exit fee

Exit fee is a cash paid in exchange for discontinuation of certain economic activities within corporate groups, required in many tax jurisdictions by transfer pricing regulations. It is also referred to as compensation for the "transfer of the pl ...

Bill discounter

Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable to a third party at a discount. A business will sometimes factor its receivable assets to meet its present and immediate cash need ...

FIFO and LIFO accounting

FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used t ...

Financial audit

A financial audit is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial ...

Fixed asset

Fixed assets, also known as tangible assets or property, plant and equipment, is a term used in accounting for assets and property that cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, ...

Fund accounting

Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. It emphasizes accountability rather than profitability, a ...