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Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organisations. It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person or an organization/corporation. There are several standard methods of bookkeeping, including the single-entry and double-entry bookkeeping systems. While these may be viewed as "real" bookkeeping, any process for recording financial transactions is a bookkeeping process.
The International Bank Account Number (IBAN) is an internationally agreed system of identifying bank accounts across national borders to facilitate the communication and processing of cross border transactions with a reduced risk of transcription errors. An IBAN uniquely identifies the account of a customer at a financial institution. It was originally adopted by the European Committee for Banking Standards (ECBS) and later as an international standard under ISO 13616:1997. The current standard is ISO 13616:2020, which indicates SWIFT as the formal registrar. Initially developed to facilitate payments within the European Union, it has been implemented by most European countries and numerous countries in other parts of the world, mainly in the Middle East and the Caribbean. As of May 2020, 77 countries were using the IBAN numbering system.
A security is a tradable financial asset. The term commonly refers to any form of financial instrument, but its legal definition varies by jurisdiction. In some countries and languages people commonly use the term "security" to refer to any form of financial instrument, even though the underlying legal and regulatory regime may not have such a broad definition. In some jurisdictions the term specifically excludes financial instruments other than equities and fixed-income instruments. In some jurisdictions it includes some instruments that are close to equities and fixed income, e.g., equity warrants.
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An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
In economics, unit of account is one of the money functions.
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ISO/IEC 7812Identification cards — Identification of issuers was first published by the International Organization for Standardization (ISO) in 1989. It is the international standard specifies "a numbering system for the identification of the card issuers, the format of the issuer identification number (IIN) and the primary account number (PAN).", and procedures for registering IINs. ISO/IEC 7812 has two parts:
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Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
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The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India under the jurisdiction of Ministry of Corporate Affairs, Government of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament to regulate the profession in India. ICAI is the second largest professional Accounting & Finance body in the world in terms of membership and number of students. It recommends the accounting standards to be followed by companies in India to the National Financial Reporting Authority the Public Accounting Oversight Board which supersedes ICAI. ICAI is solely responsible and accountable for setting the Standards on Auditing (SAs) to be followed in the audit of financial statements in India.
In India, a Depository Participant (DP) is described as an Agent of the depository. They are the intermediaries between the depository and the investors. The relationship between the DPs and the depository is governed by an agreement made between the two under the Depositories Act. In a strictly legal sense, a DP is an entity who is registered as such with SEBI under the sub section 1A of Section 12 of the SEBI Act. As per the provisions of this Act, a DP can offer depository-related services only after obtaining a certificate of registration from SEBI. As of 2012, there were 288 DPs of NSDL and 563 DPs of CDSL registered with SEBI.
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A user is a person who utilizes a computer or network service.
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Sina Weibo (新浪微博) is a Chinese microblogging (weibo) website. Launched by Sina Corporation on 14 August 2009, it is one of the biggest social media platforms in China, with over 445 million monthly active users as of Q3 2018. The platform has been a huge financial success, with surging stocks, lucrative advertising sales and high revenue and total earnings per quarter. At the start of 2018, it surpassed the US$30 billion market valuation mark for the first time.
A private company limited by shares is a class of private limited company incorporated under the laws of England and Wales, Northern Ireland, Scotland, certain Commonwealth countries, and the Republic of Ireland. It has shareholders with limited liability and its shares may not be offered to the general public, unlike those of a public limited company.
References
- ↑ Michael C. Thomsett (1 July 2001). Builder's Guide to Accounting. Craftsman Book Company. p. 101. ISBN 978-1-57218-105-2 . Retrieved 6 April 2012.
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