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Spatial Data (Geospatial Data or Geographic Information)identifies the Geographic Location

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Spatial data (geospatial data or geographic information)identifies the geographic location of features and boundaries on Earth, such as natural or constructed features, oceans, and more. Spatial data can be mapped and is stored as coordinates and topology. A GIS accesses, manipulates, and analyzes spatial data.


Definitions:

Accounting Information

Financial data and records about an organization's transactions, used for reporting, analysis, and decision-making purposes.

Consistency

In accounting, the principle that requires the same accounting methods to be used from period to period for comparability.

Accounting Principles

The rules and guidelines that companies must follow when reporting financial data.

Cash Basis

A financial recording strategy where incomes and costs are documented at the time they are actually exchanged, instead of the moment they are accrued.

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