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  2. Doctrine of cash equivalence - Wikipedia

    en.wikipedia.org/wiki/Doctrine_of_Cash_Equivalence

    One of the major advantages to the cash method of accounting is the ability to defer taxation because the recognition of income applicable to amounts in accounts receivable can be deferred to a later year. [6] The Doctrine of Cash Equivalence is important because many people are cash method taxpayers and would be subject to this rule.

  3. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance from the date of acquisition when it carries an insignificant risk of changes in the asset value. If it has a maturity of more than 90 days, it is not considered a cash equivalent.

  4. 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.

  5. Colorado legally requires businesses to accept cash — but ...

    www.aol.com/finance/colorado-legally-requires...

    Cash is no longer king. Colorado legally requires businesses to accept cash — but report shows it’s not enforced in the state. Why simply using your card could hurt your wallet

  6. 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]

  7. Net operating assets - Wikipedia

    en.wikipedia.org/wiki/Net_operating_assets

    To calculate NOA or the Invested capital, the balance sheet must be reformatted to separate operating activities from financing activities. Operating activities are anything that involves the day-to-day running of the business such as accounts receivable, inventory, etc.; and financing activities are any accounts that are "interest-bearing" or have financial characteristics and are not related ...