| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 571 | principal: in relation to loans, it is the original amount that is borrowed, but can also refer to the amount still owing on the loan after payments have been made. | - | - | Accounting |
| 572 | fiscal year: an accounting period that is one year in length; does not have to coincide with the calendar year. | - | - | Accounting |
| 573 | depreciation: the allocation of the cost of a tangible asset to expense over the asset's useful life. The expense relates to the consumption or use of the asset over the time it is used to earn revenue (matching principle). | - | - | Accounting |
| 574 | contra-asset account: an account with a credit balance that is deducted from the associated asset account on the balance sheet (e.g. accumulated depreciation). | - | - | Accounting |
| 575 | cash-basis accounting: recognizing revenues when the cash is received and expenses when the cash is paid. | - | - | Accounting |
| 576 | carrying amount: the cost of an asset that has not been depreciated; original cost less accumulated depreciation. | - | - | Accounting |
| 577 | adjusting entries: journal entries to record accruals at the end of the accounting period (e.g. depreciation, prepaid expenses, accrued revenue). | - | - | Accounting |
| 578 | adjusted trial balance: a trial balance taken after all the period-end adjustments have been posted. | - | - | Accounting |
| 579 | accumulated depreciation: the sum of all depreciation expense charged to an asset since it was purchased; recognized as a contra-asset account. | - | - | Accounting |
| 580 | trial balance: A list of all the accounts in the general ledger with their ending balances. Used to prove the accounts are balanced. | - | - | Accounting |
| 581 | posting: the process of transferring information from the general journal to the general ledger accounts. The first step in summarizing the accounting information in the general journal. | - | - | Accounting |
| 582 | journalizing: the act of entering information about business transactions and events into the general and specialized journals; making journal entries. | - | - | Accounting |
| 583 | general ledger: a collection of all the accounts the business is using, showing the debits and credits (changes) to the account and the ending balance. Each account has its own record. | - | - | Accounting |
| 584 | compound journal entry: a journal entry that includes more than two accounts. | - | - | Accounting |
| 585 | chart of accounts: a list of all the accounts used in the accounting system. Each account has a unique number that identifies where the account fits on the balance sheet and income statement. | - | - | Accounting |