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entity go
that which is perceived or known or inferred to have its own distinct existence (living or nonliving)

abstraction, abstract entity go
a general concept formed by extracting common features from specific examples

communication go
something that is communicated by or to or between people or groups

document go
a written account of ownership or obligation

record go
a document that can serve as legal evidence of a transaction

accounting, accounting system, method of accounting
a bookkeeper's chronological list of related debits and credits of a business

noun.possession

9 Subcategories

control account go
an account that shows totals of amounts entered in a subsidiary ledger
entry, accounting entry, ledger entry go
a written record of a commercial transaction
credit side go
account of payments received
debit side go
account of payments owed
accrual basis go
a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
cash basis go
a method of accounting in which each item is entered as payments are received or made
pooling of interest go
an accounting method used in the merging of companies
audit, audited account go
an inspection of the accounting procedures and records by a trained accountant or CPA
review, limited review go
(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data