| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 586 | adjusting entries: journal entries to record accruals at the end of the accounting period (e.g. depreciation, prepaid expenses, accrued revenue). | - | - | Accounting |
| 587 | adjusted trial balance: a trial balance taken after all the period-end adjustments have been posted. | - | - | Accounting |
| 588 | accumulated depreciation: the sum of all depreciation expense charged to an asset since it was purchased; recognized as a contra-asset account. | - | - | Accounting |
| 589 | trial balance: A list of all the accounts in the general ledger with their ending balances. Used to prove the accounts are balanced. | - | - | Accounting |
| 590 | 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 |
| 591 | journalizing: the act of entering information about business transactions and events into the general and specialized journals; making journal entries. | - | - | Accounting |
| 592 | 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 |
| 593 | compound journal entry: a journal entry that includes more than two accounts. | - | - | Accounting |
| 594 | 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 |
| 595 | accounting cycle: the process required to prepare financial statements. Consists of a number of steps starting with recording transactions, summarizing and balancing the entries, and then transferring the amounts to create the financial statements. | - | - | Accounting |
| 596 | account: a record of the increases and decreases for each item on the balance sheet. | - | - | Accounting |
| 597 | verifiability: a qualitative characteristic of accounting information; it means that independent persons will produce the same results using the same methods. | - | - | Accounting |
| 598 | unearned revenue: a liability that occurs when a customer pays in advance for a service or product. | - | - | Accounting |
| 599 | understandability concept: a qualitative characteristic of accounting information; information should be clear and concise so that it is useful to reasonably informed users. | - | - | Accounting |
| 600 | timeliness concept: the idea that accounting information should be made available to users while it can still inform decisions. | - | - | Accounting |