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SMART is an acronym for the 5 elements of specific, measurable, achievable, relevant, and time-based goals. In accounting, we often refer to the process of closing as closing the books. Acronym Definition; CLEAR: Center for Language Education and Research (MSU) CLEAR: Council on Licensure, Enforcement and Regulation: CLEAR: Chinese Literature: Essays, Articles, Reviews: However, the marketplace has changed dramatically and now the inventory can be sold for only $14,000 if the company spends an additional $2,000 to package and ship the goods. To clear the BALANCES of temporary accounts in order to be ready for the next accounting period. 1.C.S.I. Start studying Exam 1: Accounting Acronyms. A contra account is an account used in a general ledger to reduce the value of a related account. Starting out in a new job can be tough, especially when it seems as though everyone is speaking a foreign language as those in the know volley learned terminologies and abbreviations at each other while you unsuccessfully play the proverbial piggy in the middle.. Only revenue, expense, and dividend accounts are closed—not asset, liability, Common Stock, or Retained Earnings accounts. Learn vocabulary, terms, and more with flashcards, games, and other study tools. AAA—Authentication Authorization, Accounting; AABB—Axis Aligned Bounding Box; AAC—Advanced Audio Coding; AAL—ATM Adaptation Layer; AALC—ATM Adaptation Layer Connection; AARP—AppleTalk Address Resolution Protocol; ABAC—Attribute-Based Access Control; ABCL—Actor-Based Concurrent Language; ABI—Application Binary Interface; ABM—Asynchronous Balanced Mode A contra account's natural balance is the opposite of the associated account. The four basic steps in the closing process are: Check out variant for Clear abbreviation in Accounting Closed-End Mutual Fund. Payroll Accounting Standard Costing Accounting Pronouncements Organizations AccountingCoach.com’s Accounting Cheat Sheet is a quick reference and overview of accounting concepts. We bring you only the best ones.   And that to understand the rules of debit and credit easily, you should always remember to CLIC the DEAD? CMO - See COLLATERALIZED MORTGAGE OBLIGATION. 'Chinese Literature Essays Articles Reviews' is one option -- get in to view more @ The Web's largest and most authoritative acronyms and abbreviations resource. The conservatism principle directs an accountant who is faced with two alternatives. Need to know how Clear is abbreviated in Accounting? To illustrate, let's assume that a company has an inventory with a cost of $15,000. Closing Entry Looking for the definition of CLEAR? Read on…. CLEAR - What does CLEAR stand for? 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