The phrase "accounting device" is correct and usable in written English.
It can be used to refer to a tool or method used for recording financial transactions or managing accounts.
Example: "The company implemented a new accounting device to streamline its financial reporting process."
Alternatives: "financial tool" or "accounting tool".
It's just a simple accounting device.
Including this accounting device will give the decision-making process a bias toward more efficient projects, Shell says.
It is simply an accounting device so that the work associated with thesis research is measured and recorded on the transcript.
A Department for Work and Pensions (DWP) spokeswoman claimed that there has been no overall increase in costs, and blamed the apparent increase in costs on an accounting device.
Mr. Levin said he would seek to learn more about the company's use of private partnerships formed to remove debt from its balance sheet, an accounting device that may have helped raise Enron's reported earnings in recent years.
Since Earth is not borrowing money from Mars, does the debt explosion really matter, or is it just an accounting device?During the credit boom of the early 1990s and 2000s the conventional view was that it did not matter.
* "Accounting Devices and Fiscal Illusions", by Timothy Irwin, IMF Staff Discussion Note, March 2012.
Deductions and accounting devices won't prevent some businesses from being unable to pay their full tax bill.
NHS finance experts said the true scale of the deficit was much worse than the £2.45bn headline total but had been masked by a series of accounting devices.
The analysis reveals how accounting devices rejects, defends, and changes corporate strategy by mobilizing lay people and concerned groups.
The deal also required the use of accounting devices used by all states in a time of crisis, like putting off programs or payments until the next fiscal year so the budget gap does not seem as large.
