horizontal form

horizontal form
The presentation of a financial statement in which the debits are given on one side of the statement and the credits on the other. In the case of a balance sheet, the fixed assets and current assets would be shown on the left-hand side of the statement and the capital and liabilities on the right-hand side.
Compare: vertical form

Accounting dictionary. 2014.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • Horizontal form-fill-seal — Горизонтальный способ непрерывного упаковывания …   Краткий толковый словарь по полиграфии

  • Horizontal gene transfer — (HGT), also Lateral gene transfer (LGT), is any process in which an organism incorporates genetic material from another organism without being the offspring of that organism. By contrast, vertical transfer occurs when an organism receives genetic …   Wikipedia

  • Horizontal cell — Horizontal cells are the laterally interconnecting neurons in the outer plexiform layer of the retina of mammalian eyes. They help integrate and regulate the input from multiple photoreceptor cells. Among their functions, horizontal cells are… …   Wikipedia

  • horizontal unionism — n: a form of labor organization in which unions are made up of workers with the same or similar skills or crafts or having the same status Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Horizontal and vertical writing in East Asian scripts — Many East Asian scripts can be written horizontally or vertically. The Chinese, Japanese and Korean scripts can be oriented in either direction, while the traditional Mongolian script and its offshoots (like Manchu) are written vertically.In… …   Wikipedia

  • Horizontal Acquisition — The acquisition of one company by another in the same industry. The new combined entity may be in a better competitive position than the standalone companies that were combined to form it. Horizontal acquisitions expand the capacity of the… …   Investment dictionary

  • horizontal sorting — noun A form of graded bedding that occurs at the bottom of a body of water. The principle says that smaller colloids (particles) settle farther in the strata while larger particles settle closer to the source of water …   Wiktionary

  • Vertical form fill sealing machine — This is a type of automated assembly line product packaging system, commonly used to in the packaging industry for food, and a wide variety of other products. The machine constructs plastic bags out of a flat roll of plastic film, while… …   Wikipedia

  • vertical form — The presentation of a financial statement in which the debits and credits are shown one above the other. Compare: horizontal form See: balance sheet formats, profit and loss account formats …   Accounting dictionary

  • Vertical boiler with horizontal fire-tubes — Blake boiler A vertical boiler with horizontal fire tubes is a type of small vertical boiler, used to generate steam for small machinery. It is characterised by having many narrow fire tubes, running horizontally. Boilers like this have been… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”