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  2. Assets vs. Expenses: Understanding the Difference - AOL

    www.aol.com/finance/assets-vs-expenses...

    Assets and expenses are two accounting terms that new business owners often confuse. Here’s what each term means and how to use them in accounting. Assets vs. Expenses: Understanding the Difference

  3. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Whether one uses a debit or credit to increase or decrease an account depends on the normal balance of the account. Assets, Expenses, and Drawings accounts (on the left side of the equation) have a normal balance of debit. Liability, Revenue, and Capital accounts (on the right side of the equation) have a normal balance of credit.

  4. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    A decrease to the bank's liability account is a debit. From the bank's point of view, when a credit card is used to pay a merchant, the payment causes an increase in the amount of money the bank is owed by the cardholder. From the bank's point of view, your credit card account is the bank's asset. An increase to the bank's asset account is a debit.

  5. Expense account - Wikipedia

    en.wikipedia.org/wiki/Expense_account

    An expense account is the right to reimbursement of money spent by employees for work-related purposes. [1] Some common expense accounts are Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent ...

  6. Expense - Wikipedia

    en.wikipedia.org/wiki/Expense

    In double-entry bookkeeping, expenses are recorded as a debit to an expense account (an income statement account) and a credit to either an asset account or a liability account, which are balance sheet accounts. An expense decreases assets or increases liabilities. Typical business expenses include salaries, utilities, depreciation of capital ...

  7. Tax expense - Wikipedia

    en.wikipedia.org/wiki/Tax_expense

    The result is a gap between tax expense computed using income before tax and current tax payable computed using taxable income. This gap is known as deferred tax. If the tax expense exceeds the current tax payable then there is a deferred tax payable; if the current tax payable exceeds the tax expense then there is a deferred tax receivable.

  8. Normal balance - Wikipedia

    en.wikipedia.org/wiki/Normal_balance

    By convention, one of these is the normal balance type for each account according to its category. Asset and expense accounts have a normal debit balance, while liability, equity and income accounts have a normal credit balance. [1] Generally a normal balance is shown in statements as a positive number and an abnormal

  9. Did you know the IRS taxes your bank account? Don’t get ...

    www.aol.com/finance/did-know-irs-taxes-bank...

    This form should make its way to you by January 31 each year and will detail exactly how much interest was paid on the account and must be reported on your taxes. You should expect to pay taxes on ...