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12 December 2025
- diffhist Wikipedia:Citing sources 15:45 +19 Noleander talk contribs (→Citation style: Clarify wording re capitalization of source titles per Talk page 11 Dec 2025 WT:Citing_sources#Small_improvement_to_"source_capitalization"_sentence?)
11 December 2025
- diffhist Inventory 19:33 −3,478 Drmies talk contribs (Reverted 1 edit by Sascho Jovanoski 70329 (talk): Unclear, inappropriate content--and are we plugging an investment company here?) Tags: Twinkle Undo
- diffhist Inventory 18:53 +3,478 Sascho Jovanoski 70329 talk contribs (→Theory of constraints cost accounting: General Consequences of Incorrect Valuation Regardless of the specific legal jurisdiction, errors in the valuation (e.g., of inventory/stock) can have far-reaching consequences.[undefined][2] Distorted Financial Statements: An incorrect inventory valuation directly affects the Cost of Goods Sold (COGS) and, consequently, the Profit/Net Income. This relationship is key to understanding the distortion.[3] Inventory Overstatement (Too High): Overstated) Tags: Reverted Visual edit
- diffhist m General ledger 17:10 −6 Sascho Jovanoski 70329 talk contribs (→Subsidiary Ledgers and Supporting Records) Tag: Visual edit
- diffhist General ledger 17:10 +69 Sascho Jovanoski 70329 talk contribs (→Other Supporting Records: Common Subsidiary Ledgers The most common subsidiary ledgers are: Accounts Receivable Ledger (Debtors Ledger): Also known as the Customer Ledger. It maintains an individual account for every single customer, tracking all sales, payments, and outstanding balances from their creation to settlement. Accounts Payable Ledger (Creditors Ledger): Also known as the Vendor Ledger. It maintains an individual account for every single supplier, tracking all purchases, payment) Tag: Visual edit
- diffhist General ledger 17:08 +3,031 Sascho Jovanoski 70329 talk contribs (→Process: Subsidiary Ledgers and Supporting Records While the General Ledger (GL) contains the aggregated accounts necessary for preparing the financial statements, modern double-entry bookkeeping often necessitates the use of subsidiary ledgers (or sub-ledgers) to provide transaction-level detail. These books stand outside the core double-entry system (they do not use their own debit/credit entries) and serve to supplement the GL by organizing information chronologically and systematically) Tag: Visual edit
- diffhist Bookkeeping 16:56 +342 Sascho Jovanoski 70329 talk contribs (→Daybooks: All business transactions must be recorded timely and in an organized manner in the primary books of entry (Journals/Daybooks). Timely recording of transactions does not require daily entry – with the exception of cash transactions. However, a temporal link must exist between the transactions and their accounting entry.<ref name=":1" />) Tag: Visual edit: Switched
- diffhist Bookkeeping 16:47 +8 Sascho Jovanoski 70329 talk contribs (→Daybooks: The final cash balance is determined by the so-called cash count (or physical cash inventory). Taking into account the expenses paid from the cash register and recorded in the cash report, and the final cash balance from the previous day, the daily income and consequently the revenue are calculated. Income that does not originate from sales revenue (e.g., deposits or owner contributions) must be specially noted and deducted from the cash receipts to determine the daily takings. Th) Tag: Visual edit