Century 21 Accounting Chapter 1

convertible bonds – converted into common stock
Controller – chief accounting officer
Non-Current Assets – Investments
Property, Plant, and Equipment
Intangibles
Terminal Summary – The report that summarizes the cash and credit card sales of a point-of-sale terminal.
financial statements – reports that summarize the effects of events in a business
chart of accounts: – a list of accounts used by a business
financial statements – financial reports that summarize the financial conditions and operations of a business
In this list, which substance can be classified as a chemical?
Account balance – the difference between the two sides of an account is called the
SARBANAES-OXLEY ACT OF 2002 – ENACTED TO HELP PROTECT THE INTERESTS OF THOSE WHO INVESTED IN PUBLICLY TRADED COMPANIES BY IMPROVING THE RELIABILITY AND ACCURACY OF THE CORPORATE FINANCIAL REPORTS AND DISCLOSURES. A VERY IMPORTANT REFORM OF CORPORATE GOVERNANCE
In this list, which substаnce cаn be clаssified as a chemical?
Dividends – Net income distributed to owners. Net income is revenue less expense.
installation – производственная установка (устройство, прибор)

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