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  2. 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.

  3. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    A third classification of adjusting entry occurs where the exact amount of an expense cannot easily be determined. The depreciation of fixed assets, for example, is an expense which has to be estimated. The entry for bad debt expense can also be classified as an estimate.

  4. 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 ...

  5. What is a bank reconciliation statement? - AOL

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

    The end result is the adjusted cash balance, which ensures your ledger balance matches the bank statement balance. Step 4: Account for interest and fees. ... Bank reconciliation example.

  6. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  7. Is the 4% Rule Now the 8% Rule for Retirees? - AOL

    www.aol.com/4-rule-now-8-rule-191128668.html

    The thinking is that so long as investors pull 4% per year (with subsequent increases adjusted for inflation each year), one's spending power and portfolio balance should have a high probability ...

  8. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.

  9. How much should you keep in a checking account? Finding ... - AOL

    www.aol.com/finance/how-much-in-checking-account...

    For example, you can open SoFi Checking and Savings to earn up to 3.80% APY on your savings balance and 0.50% on your checking balance with FDIC insurance of up to $2 million — with no minimum ...