• An accounting machine, or bookkeeping machine or recording-adder, was generally a calculator and printer combination tailored for a specific commercial...
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    the machine was developed to help process data for the 1890 U.S. Census. Later models were widely used for business applications such as accounting and...
    19 KB (2,258 words) - 08:28, 27 January 2025
  • Thumbnail for Powers Accounting Machine
    The Powers Accounting Machine was an information processing device developed in the early 20th century for the U.S. Census Bureau. It was then produced...
    9 KB (808 words) - 16:41, 3 April 2023
  • Thumbnail for Unit record equipment
    electromechanical machines collectively referred to as unit record equipment, electric accounting machines (EAM) or tabulating machines. Unit record machines came...
    59 KB (6,053 words) - 09:31, 3 March 2025
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    Punch, Type 1 (in Machine Methods of Accounting, IBM, 1936) Mechanical Punch, Type 001 (in IBM Electric Punched Card Accounting Machines: Principles of Operation...
    189 KB (19,560 words) - 10:23, 4 May 2025
  • Thumbnail for Electronic Recording Machine, Accounting
    ERMA (Electronic Recording Machine, Accounting) was a computer technology that automated bank bookkeeping and check processing. Developed at the nonprofit...
    10 KB (1,274 words) - 09:42, 2 March 2024
  • Thumbnail for IBM 6400 Accounting Machine
    The IBM 6400 Accounting Machine is a series of four calculating and accounting machines produced by the IBM Electric Typewriter (ET) division in 1962....
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    disk-subsystem controllers. Burroughs manufactured an extensive range of accounting machines including stand-alone systems such as the Sensimatic, L500 and B80...
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  • 1927) was a US inventor and entrepreneur, the founder of Powers Accounting Machine Company. James Legrand Powers was born in Odessa, Ukraine (then the...
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  • Thumbnail for IBM 402
    The IBM 402 and IBM 403 Accounting Machines are tabulating machines introduced by International Business Machines in the late 1940s. The 402 could read...
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    Alphabetical Accounting Machine". Columbia University Computing History. da Cruz, Frank (2003). "The IBM Card Programmed Calculator Alphabetical Accounting Machine"...
    20 KB (2,450 words) - 12:51, 29 April 2025
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    Pascaline (redirect from Arithmetic machine)
    three versions of his calculator: one for accounting, one for surveying, and one for science. The accounting version represented the livre which was the...
    51 KB (5,646 words) - 23:28, 4 May 2025
  • Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...
    20 KB (2,469 words) - 21:01, 4 May 2025
  • Thumbnail for IBM 407
    The IBM 407 Accounting Machine, introduced in 1949, was one of a long line of IBM tabulating machines dating back to the days of Herman Hollerith. It...
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  • In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are...
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  • Examples include: Tabulating machine Accounting machine Adding machine Typewriter Computer Photocopier International Business Machines, better known as IBM John...
    857 bytes (90 words) - 03:39, 31 December 2021
  • Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...
    22 KB (2,729 words) - 09:57, 14 May 2025
  • Thumbnail for IBM CPC
    Electronic Calculating Punch IBM 604 with reader/punch unit IBM 521 Accounting Machine IBM 402 or IBM 417 The CPC-II Calculator has the following units interconnected...
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  • whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), or the classical approach...
    40 KB (4,997 words) - 19:33, 7 April 2025
  • In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...
    29 KB (3,202 words) - 17:26, 12 May 2025
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    significant judgments and accounting estimates are involved. Turnover in accounting personnel or other deficiencies in accounting and information processes...
    75 KB (5,145 words) - 23:25, 9 May 2025
  • Thumbnail for Powers-Samas
    In 1915, Powers Tabulating Machine Company established European operations through the Accounting and Tabulating Machine Company of Great Britain Limited...
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  • Thumbnail for Machine
    A machine is a physical system that uses power to apply forces and control movement to perform an action. The term is commonly applied to artificial devices...
    57 KB (6,399 words) - 01:32, 4 May 2025
  • Thumbnail for Mechanical computer
    column—and even differential analysis. One model, the Ascota 170 accounting machine sold in the 1960s, calculated square roots. Mechanical computers can...
    20 KB (1,753 words) - 10:11, 21 March 2025
  • Thumbnail for Mechanical calculator
    Burroughs Corporation became one of the leading companies in the accounting machine and computer businesses. The "Millionaire" calculator was introduced...
    70 KB (9,298 words) - 21:19, 14 May 2025
  • Thumbnail for ATM
    ATM (redirect from Automated Teller Machine)
    An automated teller machine (ATM) is an electronic telecommunications device that enables customers of financial institutions to perform financial transactions...
    110 KB (11,126 words) - 02:57, 10 May 2025
  • Thumbnail for Wayback Machine
    The Wayback Machine is a digital archive of the World Wide Web founded by Internet Archive, an American nonprofit organization based in San Francisco...
    81 KB (7,542 words) - 03:16, 13 May 2025
  • Thumbnail for Fund accounting
    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals...
    42 KB (4,667 words) - 14:33, 28 March 2025
  • Comprehensive Income of the income statement. List of accounting topics "Statement of Financial Accounting Concepts No. 8, Chapter 4". "ifrs-gaap.com". "Realized...
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  • Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...
    40 KB (4,938 words) - 07:44, 12 April 2025