8. Glossary

Data bases :

All information integrated and structured according to several criteria, enabling specific, differentiated reports to be extracted.

Accounting key (key of entry ) :

Designation of the various input fields to be filled in to record a transaction in multidimensional accounting, covering all requirements.

Managerial accounting or cost accounting :

Accounting procedures used to determine costs and results by product or activity.

Financial accounting :

Accounting procedures used to prepare financial statements reflecting the company's overall situation (balance sheet, income statement).

Matrix accounting :

Accounting that captures information in a matrix table....