ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TQM see TOTAL QUALITY MANAGEMENT.
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OPEN BALANCE EQUITY is an account that is automatically created by QuickBooks whenever a company is created. It is an equity account similar to Retained Earnings or Owner Capital. The Open Balance Equity account is basically a "plug" account used by QuickBooks to balance a transaction (basic accounting debits=credits). QuickBooks will enter a balance in the Open Balance Equity account for two reasons: beginning account balances or forced adjustments.
PERTURBATION CONTROL is a restriction control to limit the access a particular user has to details in a database. It introduces noise into the output (perturbs, or changes it) to shield the specifics of one record from the person who has only access to summary information.