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  2. Mental accounting - Wikipedia

    en.wikipedia.org/wiki/Mental_accounting

    An example of mental accounting is people's willingness to pay more for goods when using credit cards than if they are paying with cash. This phenomenon is referred to as payment decoupling. Mental accounting (or psychological accounting ) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process whereby ...

  3. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    e. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...

  4. APEC Business Travel Card - Wikipedia

    en.wikipedia.org/wiki/APEC_Business_Travel_Card

    The APEC Business Travel Card (ABTC) is a travel document issued to business travellers who are citizens of APEC participating economies. Valid for five years, the card eliminates the need for its holder to possess a visa when visiting other APEC participating economies as long as pre-clearance has been obtained during the application process.

  5. Inflation accounting - Wikipedia

    en.wikipedia.org/wiki/Inflation_accounting

    Following three points are important in the process of Inflation Accounting : 1. Inflation accounting is the practice of adjusting financial statements according to price indexes. 2. Numbers are restated to reflect current values in hyper inflationary business environments. 3.

  6. CPA Australia - Wikipedia

    en.wikipedia.org/wiki/CPA_Australia

    CPA Australia (" Certified Practising Accountant ") is a professional accounting body in Australia, originally founded as the "Incorporated Institute of Accountants" in 1886. As of 31 December 2020, it has 168,736 members in 150 countries and regions around the world. [5] CPA Australia currently has 19 staffed offices across Australia, China ...

  7. Balance (accounting) - Wikipedia

    en.wikipedia.org/wiki/Balance_(accounting)

    Balance (accounting) In banking and accounting, the balance is the amount of money owed (or due) on an 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 financial period. [1] When total debits exceed the total credits, the account indicates a ...

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