1099 Form
A 1099 form is a U.S. tax document used to report payments made to independent contractors and other non-employee payees.
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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Absence from Duty without Prior Approval
Absence from duty without prior approval is an unauthorized failure to report for work or obtain the required approval before being away from duty in the Jamaica public service.
Absenteeism Rate
Absenteeism rate measures the percentage of scheduled work time employees miss over a defined period.
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A
adjusted trial balance
An adjusted trial balance is the trial balance prepared after accruals, deferrals, depreciation, and other adjusting entries have been posted for the period.
The Accountant's Dictionary
• accounting, finance, reporting
P
post-closing trial balance
A post-closing trial balance is the balance report prepared after closing entries are posted, showing the accounts that carry forward into the next period.
The Accountant's Dictionary
• accounting, finance, reporting
T
Trial Balance
A trial balance is the internal report that lists ledger account balances at a point in time so finance teams can verify that total debits equal total credits before producing financial statements.
The Accountant's Dictionary
• accounting, finance, reporting
U
unadjusted trial balance
An unadjusted trial balance is the ledger balance report prepared before period-end adjusting entries have been recorded.
The Accountant's Dictionary
• accounting, finance, reporting