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BSABusiness Software Alliance
BSABoy Scouts of America
BSABirmingham Small Arms (BSA motorcycles)
BSABank Secrecy Act
BSABovine Serum Albumin
BSABotanical Society of America
BSABody Surface Area
BSABlack Student Alliance
BSABoston Society of Architects (Boston, MA)
BSABritish Sociological Association
BSABuilding Societies Association (UK)
BSABitstream Access
BSABad Sooden-Allendorf (Germany)
BSABank of South Australia
BSABritish Stammering Association
BSABoard of Standards and Appeals (New York)
BSABaltimore School for the Arts (Baltimore, MD)
BSABusiness Services Authority (NHS)
BSABroad-Spectrum Antibiotic
BSABroadcasting Standards Authority (New Zealand)
BSABureau of State Audits (California)
BSABasic Serving Arrangements
BSABlack Student Association
BSABons de Souscription d'Actions (French: buy option)
BSABritish School at Athens (school of classical studies and archaeology in Athens)
BSABrotherhood of St. Andrew (various locations)
BSABalance Sheet Analysis
BSABasic Skills Agency (UK)
BSABusiness Services Administration (various locations)
BSABusiness Software Association
BSABrigade Support Area
BSABritish School of Amsterdam (Amsterdam, Netherlands)
BSABuy-Sell Agreement (contracts)
BSABusiness Systems Analysis
BSABasic Savings Account
BSABoard of Scientific Advisors
BSABearing Specialists Association
BSABison Sports Arena (North Dakota State University)
BSABritish Society of Audiology
BSABachelor of Science In Accountancy (degree)
BSABasic Service Area
BSABachelor of Science in Agriculture (degree)
BSABusiness Start-Up Assistant (Canada)
BSABilling Service Agreement (various organizations)
BSABlowing Snow Advisory (weather)
BSABrussels Sports Association
BSABoard of Supreme Audit (Iraq)
BSABackpacking South Africa
BSAN,O-Bis(Trimethylsilyl)acetamide (silylation reagent)
BSABulk Segregant Analysis
BSABooking South Africa
BSABrownfields Site Assessment (Texas)
BSABible Science Association (creationism)
BSABangladesh Student Association
BSABusiness Service Assistant (various locations)
BSABoard of Scientific Affairs
BSABase Station Antenna
BSABaseball Softball Academy (various locations)
BSABulgarian Studies Association
BSABachelor of Science in Architecture (degree)
BSABuffalo Sewer Authority (New York)
BSABidouilleurs sans Argent (French: Hackers without Money; website)
BSABirdcare Standards Association
BSABuffer Stop Assembly (US DoD)
BSABalance Sensor Assembly (Silicon Sensing Systems component of the Segway HT)
BSABalance Sheet Account
BSABusiness Systems Architecture (Sprint)
BSABridgewater Sports Arena (Bridgewater, NJ)
BSABusiness Solutions Architect
BSABalochistan Scouts Association (Pakistan)
BSABackbone Service Area
BSABibliothèque des Sciences de l'Antiquité (French: Library of Ancient Science; University of Lille)
BSABeach Support Area
BSABamboo Society of Australia (Queensland, Australia)
BSABiofeedback Society of America
BSABachelor of Science and Arts (degree)
BSABible Sabbath Association
BSABeavercreek Soccer Association
BSABinary Switching Algorithm
BSABell Solutions d'affaires (French: Bell Business Solutions)
BSABridgewater Soccer Association (est. 1975)
BSABesançon Sport Airsoft (French airsoft group)
BSABusiness Systems Applications (US Navy)
BSABusiness Service Agreement
BSABlock Space Agreement (freight contract)
BSABlois Sologne Astronomie (French astronomy club)
BSABlavet Scorff Athlétisme (French athletic club)
BSABlanket Sales Agreement (finance)
BSABelgian Strong Ale
BSABloody Sore Arse (bicycle/rowing)
BSABasic Standardization Agreement
BSABackstage Access (magazine; Los Angeles, CA)
BSABadminton South Africa
BSABuffer Storage Area
BSABasic Service Agreement
BSABasic Street Address (US Census)
BSABasic Surface Attack
BSABudget Subactivity
BSABritish Small Arms Company (Birmingham, England, UK; est. 1861)
BSABureautique System Associés (French: Office System Associates)
BSABrandywine Soaring Association (New Garden Airport, Pennsylvania)
BSABusiness Standards Advisor
BSABritish Sporting Arms, Ltd.
BSABonsecours Services Auto (French car repair company)
BSABusiness Stability Analysis
BSABackbone Synthesis Algorithm
BSABrilliant Systems Architecture (LViHD Systems )
BSABest Speaker Award
BSABase Support Agreement
BSABulk Service Agreement (Sprint)
BSAByte Serial Adapter
BSABureau of Seafood & Aquaculture (Tallahassee, Florida)
BSABuffer Slot Availability
BSABranch Stock Accounting
BSABase Support Activity/Activities
BSABull Stuff Artist (polite form)
BSABrief Stop for Ammo Lift
BSABarrett Steele Architecture (Boulder, CO)
BSABroadband Service Analyzer (HP)
BSABreizh Soft Attack (French airsoft group)
BSABank Security Act of 1970
References in periodicals archive ?
In another example, a global commerce giant--with more than 100 legal entities around the world--struggled continually to reconcile hundreds of balance sheet accounts for each of Its operations.
At period end, senior management instructed accounting personnel to make unsupported journal entries to increase revenue or reduce expense with the offsetting entries to balance sheet accounts.
Twelve of these companies were reconciled by examining the change in the respective balance sheet account. The remaining seventy-one had an absolute value average variance of 27.7%.
Some of the more common balance sheet accounts which can create temporary differences for smaller companies include:
EXHIBIT 1 Detected Misstatements That (Over)/Understate ABC Corporation's Retained Earnings Item Description 12/31/08 12/31/07 A Misstatement of inventory and cost of $12 $10 sales, exclusion of overhead costs B Misstatement of receivables and (14) 16 sales, sales cutoff errors C Misstatement of accrued liabilities (34) 18 and expenses, questionable valuation assumptions D Net (over)/understatement of retained $(36) $44 earnings Calculating the misstatement of ABC's 2008 income under the iron curtain approach is quite straightforward and represents the effects of errors in the end-of-period balance sheet accounts. These errors net to a $36 overstatement of retained earnings, as indicated at the bottom of Exhibit 1.
The stocks of such assets are excluded from the balance sheet account, but the transactions associated with the net acquisition of such assets are included in the capital account (line 31).
This article will help CPAs responsible for completing balance sheet account reconciliations better understand the new importance of this process following the introduction of section 404.
At the end of the period, the off-balance sheet amounts reconcile to the balance sheet account, Accrued OPEB Liability: APBO $864,200 - Plan assets 79,500 - Unrecognized transition amount 552,000 - Unrecognized net gain/loss 115,500 = Accrued OPEB liability $117,200
The second major requirement for the statement of cash flows is the reporting of cash receipts and cash payments at gross or as a net change in balance sheet account balances.
Ratio analysis is useful for auditing both income statement and balance sheet account balances, while trend analysis is less useful in the audit of balance sheet accounts.
In the 12b-25 the Company stated that the earlier errors with respect to the ASC 606 transitional adjustment impacted certain balance sheet accounts as of June 30, 2016 and certain balance sheet accounts as reported in the first three quarters of the fiscal year ended June 30, 2019.
Contract notice: framework agreement relating to accounting services for centralesuplec and the conclusion of the first subsequent contract (ms1) relating to the quality adjustment of centralesuplec~s balance sheet accounts and an accompanying mission on the budget accounting methodology for products related to training