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

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

   Importance of Accounts Payable. Accounts payable represent short-term debt obligations. While terms can vary, accounts payable typically need to be paid for within 30 days.

3. What is a bank reconciliation statement? - AOL

   www.aol.com/finance/bank-reconciliation...

   It’s a tool for understanding your company’s cash flow and managing accounts payable and receivable. If you haven’t been using bank reconciliation statements, now is the best time to start.

4. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

5. Accounts receivable - Wikipedia

   en.wikipedia.org/wiki/Accounts_receivable

   Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

6. Accounts payable - Wikipedia

   en.wikipedia.org/wiki/Accounts_payable

   A variety of checks against abuse are usually present to prevent embezzlement by accounts payable personnel. Separation of duties is a common control. In countries where cheques payment are common nearly all companies have a junior employee process and print a cheque and a senior employee review and sign the cheque.

7. Bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Bookkeeping

   Sales ledger, which deals mostly with the accounts receivable account. This ledger consists of the records of the financial transactions made by customers to the business. Purchase ledger is the record of the company's purchasing transactions; it goes hand in hand with the Accounts Payable account.