accounting control

• računovodstvena kontrola

English-Serbian dictionary. 2013.

Look at other dictionaries:

  • Accounting Control — Methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its own financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a company… …   Investment dictionary

  • Внутренний контроль за ведением учета (INTERNAL ACCOUNTING CONTROL)  — 1. Процедуры и методы, разработанные для управленческого звена, позволяющие с достаточной степенью уверенности гарантировать защищенность активов от несанкционированного использования или списания, а также достаточность средств финансового… …   Словарь терминов по управленческому учету

  • Контроль за ведением учета (ACCOUNTING CONTROL)  — Принятые на предприятии действия по обеспечению безопасности всех его активов и проверки точности и достоверности бухгалтерских данных и финансовых записей. Они включают в себя такие механизмы контроля, как авторизация и утверждение, физический… …   Словарь терминов по управленческому учету

  • control risk — internal control risk The risk that misstatements in the financial statements of a company will not be prevented or detected on a timely basis by the internal control system of a business. It is a part of the audit risk; an assessment of the… …   Accounting dictionary

  • control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate …   Accounting dictionary

  • control period — The span of time for which budgeted figures are compared with actual results. Splitting up the financial year into control periods makes control of the figures more manageable …   Accounting dictionary

  • Accounting management — (Business) is the practical application of management techniques to control and report on the financial health of the organization. This involves the analysis, planning, implementation, and control of programs designed to provide financial data… …   Wikipedia

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • CONTROL-M — is batch scheduling software produced by BMC Software, originally written for mainframes but also available for distributed computing platforms including Unix, Windows, Linux and OpenVMS environments. BMC Software claims that CONTROL M is the… …   Wikipedia

  • Control premium — is an amount that a buyer is usually willing to pay over the current market price of a publicly traded company. Contrary to a widely held view, this premium is not justified by the expected synergies, such as the expected increase in cash flow… …   Wikipedia

  • control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… …   Financial and business terms

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