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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. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    This statement reflects profits and losses that are themselves determined by the calculations that make up the basic accounting equation. In other words, this equation allows businesses to determine revenue as well as prepare a statement of retained earnings. This then allows them to predict future profit trends and adjust business practices ...

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts. The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden.

  6. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    It is the accounts in this list, and their corresponding debit or credit balances, that are used to prepare the financial statements. Finally financial statements are drawn from the trial balance, which may include: the income statement, also known as the statement of financial results, profit and loss account, or P&L

  7. Statement balance vs. current balance: What’s the difference?

    www.aol.com/finance/statement-balance-vs-current...

    Pay the statement balance: This means paying exactly what’s due. If you pay off the total statement balance by the due date, then you won’t pay interest on purchases from the last billing cycle.

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