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  2. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    The current account balance is one of two major measures of a country's foreign trade (the other being the net capital outflow). A current account surplus indicates that the value of a country's net foreign assets (i.e. assets less liabilities) grew over the period in question, and a current account deficit indicates that it shrank. Both ...

  3. Balance of payments - Wikipedia

    en.wikipedia.org/wiki/Balance_of_payments

    Country foreign exchange reserves minus external debt. In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference between all money flowing into the country in a particular period of time (e.g., a quarter or a year) and the outflow of money to the rest of the world.

  4. Accounting identity - Wikipedia

    en.wikipedia.org/wiki/Accounting_identity

    A common problem with the balance of payments identity is that, due to measurement error, the balance of payments may not total correctly. For example, in the context of the identity that the sum of all countries' current accounts must be zero, The Economist magazine has noted that "In theory, individual countries’ current-account deficits ...

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

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

    In addition to including accounts payable on the liabilities side of the balance sheet, they often include the assets purchased through the accounts payable on the assets side of the balance sheet ...

  6. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    In its simplest form, this is a three-column list. Column One contains the names of those accounts in the ledger which have a non-zero balance. If an account has a debit balance, the balance amount is copied into Column Two (the debit column); if an account has a credit balance, the amount is copied into Column Three (the credit column). The ...

  7. Talk:Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Talk:Current_account...

    The note is rather confusing. It misses completely the relationship between the current account and national accounts, with the current account being equal to the difference between savings and investments. It should mention at the outset that the balance of payments is compiled according to the double entry technique.

  8. Government budget balance - Wikipedia

    en.wikipedia.org/wiki/Government_budget_balance

    The government budget balance, also referred to as the general government balance, [1] public budget balance, or public fiscal balance, is the difference between government revenues and spending. For a government that uses accrual accounting (rather than cash accounting ) the budget balance is calculated using only spending on current ...

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