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2. 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.

3. How to Analyze a Balance Sheet - AOL

   www.aol.com/analyze-balance-sheet-193300468.html

   Real-life examples to help investors make sense of this critical document. ... an in-depth look at how investors can understand a company's balance sheet. Heads-up: This show gets to some more ...

4. Cash and cash equivalents - Wikipedia

   en.wikipedia.org/wiki/Cash_and_cash_equivalents

   Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...

5. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period. Notably, a balance sheet represents a snapshot in time, whereas the income statement, the statement of changes in equity, and the cash flow statement each represent activities over an accounting ...

6. How Accounts Payable Are Recorded on a Balance Sheet - AOL

   www.aol.com/accounts-payable-recorded-balance...

   For example, the accounts payable amount of $500 for a tool purchase belongs on the liabilities side of the balance sheet. But the value of the tool itself belongs on the assets side of the ...

7. Partnership accounting - Wikipedia

   en.wikipedia.org/wiki/Partnership_accounting

   Capital account of each partner represents his equity in the partnership. Capital account of a partner is increased in the following situations: The owner made additional investments during the year. The owner made guaranteed payments to the firm. Partnership earned profits, and a share of profits was allocated to the partner.