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Financial and business terms. 2012.
cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… … Financial and business terms
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
adjustment — adjustmental /euh just men tl/, adj. /euh just meuhnt/, n. 1. the act of adjusting; adaptation to a particular condition, position, or purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a device, as a knob or lever … Universalium
adjustment — The determination for the purposes of a settlement of the amount of a claim, particularly a claim against an insurance company, giving consideration to objections made by the debtor or insurance company, as well as the allegations of the claimant … Ballentine's law dictionary
Adjustment Index — A modification made to a piece of numerical data, or a set of numerical data, by a product of some type of a mathematical formula. There are a number of different types of adjustment indices, ranging in scale and purpose from mortgage rate… … Investment dictionary
adjustment — /ə dʒʌstmənt/ noun 1. the act of adjusting ● to make an adjustment to salaries ● an adjustment of prices to take account of rising costs 2. a slight change ● Details of tax adjustments are set out in the enclosed document. 3. an entry in accounts … Dictionary of banking and finance
adjustment — /əˈdʒʌstmənt/ (say uh justmuhnt) noun 1. the act of adjusting; act of adapting to a given purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a means of adjusting; a regulating control: an adjustment on a microscope …
adjustment — A change or modification to an *account, transaction, or *financial statement. Adjustments may be made to correct *errors, or to *allocate revenues or expenses in line with the *accruals basis of accounting. Adjustments to financial statements… … Auditor's dictionary
Controlling account — In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking… … Wikipedia
control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… … Financial and business terms
