ACCRUAL ACCOUNTING see ACCRUAL BASIS OF ACCOUNTING.
VALUE is a term that defines the worth of a thing. The term is usually preceded by the word, or words such as Fair" or "Fair Market", and it is usually defined in the document where it is found. Not all value for an item is the same, i.e. value is usually perceived.
PROCESSING CONTROL, in accounting, is an internal control included in computer software designed to assure that all transactions are handled as authorized and none omitted or added.
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