Citations are important for a journal to get impact factor. Impact factor is a measure reflecting the average number of citations to recent articles published in the journal. The impact of the journal is influenced by impact factor, the journals with high impact factor are considered more important than those with lower ones. Impact factor plays a major role for the particular journal. Journal with higher impact factor is considered to be more important than other ones. Impact factor can be calculated as average number of citation divided by recent cited articles published in 2 years. This is a process of accounting that is dedicated to the operations of a single company. In this type of bookkeeping, the corporate accountant only concerns themselves with the financial records of one firm. More specifically, the accountant only focuses on the firm that has employed`x him or her. According to the corporate accounting definition, this activity is normally performed so as to ascertain the financial and operational status of a company. Investors are especially interested in knowing the financial strength of the firm in which they have purchased some stock. Therefore, corporate accounting is performed to communicate the assets and liabilities of the firm to them. This type of accounting is also performed so as to ensure that the financial

 activities of a company comply with the laws and regulations stipulated by oversight bodies. It also ensures that the business activities stay in tune with organizational policies. Corporate accountants usually perform much of their work internally. They generate reports that are used by management to make strategic decisions for the company. Corporate accounting is usually performed by a department of specialist accountants. They are directed to manage the financial condition of their firm under the supervision of a Chief Financial Officer (CFO) or an executive on the same level. According to the corporate accounting pdf, the accountants perform a number of duties to do with maintaining financial accounts and the system of financial reporting as a whole. The activities performed in corporate accounting include the following. Corporate accountants create, install, manage and maintain the corporate accounting system of a company. In modern cases, it is a software platform that spans the entire firm. After installation, the accountants create separate accounts to handle business elements such as equity, assets, income, liabilities and expenses. Having done so, they assign each account with general-ledger codes and set the overall system to record specific transactions into the matching account automatically. In addition to that, advanced corporate accounting involves the regular creation of a variety of reports that are used internally. These reports are made using current data and information. Moreover, financial statements for the company are also produced for the purpose of verification by regulatory bodies. The calculation of staff salaries falls into the purview of corporate accounting. In this task, the corporate accountants calculate wages for staff according to various work periods. This can be weekly, bi-weekly or monthly. The staff receives payroll checks or direct deposits into their bank accounts courtesy of corporate accounting. A company is required to make special payments so as to stay compliant with business regulations. Corporate accounting handles this responsibility by making payments such as employee-related taxes, garnishments for wages, distributions for retirement accounts, bonuses for performance as well as payment for overtime. Corporate accounting books indicate that these payments are calculated, managed and paid out by the corporate accounting department.