When.com Web Search

  1. Ad

    related to: who are debtors in accounting examples

Search results

  1. Results From The WOW.Com Content Network
  2. Debtor - Wikipedia

    en.wikipedia.org/wiki/Debtor

    A debtor or debitor is a legal entity (legal person) that owes a debt to another entity. The entity may be an individual, a firm, a government, a company or other legal person. The counterparty is called a creditor. When the counterpart of this debt arrangement is a bank, the debtor is more often referred to as a borrower.

  3. Debt - Wikipedia

    en.wikipedia.org/wiki/Debt

    Commercial debt is generally subject to contractual terms regarding the amount and timing of repayments of principal and interest. [1] Loans, bonds, notes, and mortgages are all types of debt. In financial accounting, debt is a type of financial transaction, as distinct from equity.

  4. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Double entry Accounting is achieved by: Debit – debtors account with value of sales (increasing a current asset) Credit – sales account with total amount (increasing income) Choose credit sales journal if this stock is then on-sold to customers who will pay later. The people/organizations here are known as debtors.

  5. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  6. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    In accounting, liquidity (or accounting liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities .

  7. Bad debt - Wikipedia

    en.wikipedia.org/wiki/Bad_debt

    In finance, bad debt, occasionally called uncollectible accounts expense, is a monetary amount owed to a creditor that is unlikely to be paid and for which the creditor is not willing to take action to collect for various reasons, often due to the debtor not having the money to pay, for example due to a company going into liquidation or insolvency.

  8. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Current liability, when money only may be owed for the current accounting period or periodical. Examples include accounts payable, salaries and wages payable, income taxes, bank overdrafts, accrued expenses, sales taxes, advance payments (unearned revenue), debt and accrued interest on debt, customer deposits, VAT output, etc.

  9. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    Depending on the company's bookkeeping procedures, all journals may be totaled and the totals posted to the relevant ledger each month. At the end of the accounting period, the company's financial statements are generated from summary totals in the ledgers. [2] Ledgers include: [3] Sales ledger (debtors ledger): records accounts receivable ...