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- W2758942584 abstract "This chapter focuses on financial accounting entries for financial instruments, a typical chart of accounts and the role of an accounting rules engine. Financial accounting is a double entry system which stipulates that whenever there is a debit entry there also needs to be a corresponding credit entry and vice versa. An FX forward is the simultaneous purchase of one currency and sale of another currency at a date other than spot. Future contracts are executed and settled with an exchange. When it comes to maturity, the contract can either be physically settled or financially settled. In addition to financial accounting entries, one needs to be aware that there are different types of accounts in the general ledger (GL) which are used to record the debits and credits. The accounting rules engine (ARE) is a central source for determining the financial accounting entries that make their way into the GL." @default.
- W2758942584 created "2017-10-06" @default.
- W2758942584 creator A5023366769 @default.
- W2758942584 date "2017-08-14" @default.
- W2758942584 modified "2023-09-26" @default.
- W2758942584 title "Financial Accounting Entries" @default.
- W2758942584 doi "https://doi.org/10.1002/9781118939789.ch20" @default.
- W2758942584 hasPublicationYear "2017" @default.
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