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  2. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/Cash_receipts_journal

    Cash receipts journal. A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal.

  3. Imprest system - Wikipedia

    en.wikipedia.org/wiki/Imprest_system

    A petty cash imprest system is a method of managing small cash expenses in a business or organization. Under this system, a fixed amount of cash is set aside in a petty cash fund, which is used to pay for small and infrequent expenses like office supplies or postage. The system operates on the principle of replenishment, whereby the petty cash ...

  4. List of Microsoft Office filename extensions - Wikipedia

    en.wikipedia.org/wiki/List_of_Microsoft_Office...

    Pertaining file extensions include: .docx – Word document. .docm – Word macro-enabled document; same as docx, but may contain macros and scripts. .dotx – Word template. .dotm – Word macro-enabled template; same as dotx, but may contain macros and scripts. Other formats. .pdf – PDF documents. .wll – Word add-in. .wwl – Word add-in.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [ 1 ] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...

  6. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned ...

  7. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. [1] As a basis of accounting, this is in contrast to the alternative accrual ...