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  2. Open Financial Exchange - Wikipedia

    en.wikipedia.org/wiki/Open_Financial_Exchange

    Many banks in the US let customers use personal financial management software to automatically download their bank statements in OFX format, but most Canadian, [7] [8] [9] United Kingdom and Australian banks do not allow this, however, many banks do support downloading financial data in OFX, QFX, QIF, or spreadsheet format via their web interface for later import into financial software.

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  4. Bank reconciliation - Wikipedia

    en.wikipedia.org/wiki/Bank_reconciliation

    In bookkeeping, a bank reconciliation or Bank Reconciliation Statement (BRS) is the process by which the bank account balance in an entity’s books of account is reconciled to the balance reported by the financial institution in the most recent bank statement. Any difference between the two figures needs to be examined and, if appropriate ...

  5. Bank account - Wikipedia

    en.wikipedia.org/wiki/Bank_account

    The minimum age for opening a bank account is most commonly 18 years. However, in some countries, the minimum age to open a bank account can be 16 years, and accounts may be opened in the name of minors but operated by their parent or guardian. In general, it is unlawful to open an account in a false name.

  6. BAI (file format) - Wikipedia

    en.wikipedia.org/wiki/BAI_(file_format)

    In 2008, the Bank Administration Institute transferred copyright ownership of the BAI file format to the Accredited Standards Committee X9, Inc. - Financial Industry Standards . As of early 2009, the document is being revised by an X9 committee of bankers and corporate members to become an American National Standard .

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does ...

  8. Balance (accounting) - Wikipedia

    en.wikipedia.org/wiki/Balance_(accounting)

    In banking and accounting, the balance is the amount of money owed (or due) on an account. In bookkeeping, "balance" is the difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. [1] When total debits exceed the total credits, the account indicates a debit balance.

  9. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    Normal Balances refer to whether the balance for an account in a properly-formed trial balance is usually a debt or a credit. A normal balance also reflects the accounting equation. If a trial balance for an account is reversed, such an account is called a "contra-account" (e.g. accumulated depreciation as an asset or owners drawings as equity ...

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