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  2. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Each of the following accounts is either an Asset (A), Contra Account (CA), Liability (L), Shareholders' Equity (SE), Revenue (Rev), Expense (Exp) or Dividend (Div) account. Account transactions can be recorded as a debit to one account and a credit to another account using the modern or traditional approaches in accounting and following are ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms ...

  4. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    "Discount on notes payable" is a contra-liability account which decreases the balance sheet valuation of the liability. [9] When a company sells (issues) bonds, this debt is a long-term liability on the company's balance sheet, recorded in the account Bonds Payable based on the contract amount. After the bonds are sold, the book value of Bonds ...

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

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

    Liabilities: These include accounts payable, other debts, rent, utilities, wages, taxes, insurance, bills and more. Shareholder equity: Accounted for on the balance sheet by subtracting the ...

  6. Types of Risk-Affecting Assets and Liabilities - AOL

    www.aol.com/finance/types-risk-affecting-assets...

    Business firms use a financial analysis technique called asset vs. liability management (ALM) to mitigate risk due to a mismatch in their assets and liabilities. A mismatch occurs when assets and ...

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    However, there are instances of accounts, known as contra-accounts, which have a normal balance opposite that listed above. Examples include: Contra-asset accounts (such as accumulated depreciation and allowances for bad debt or obsolete inventory) Contra-revenue accounts (such as sales allowances) Contra-equity accounts (such as treasury stock)

  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 balance as negative.

  9. Deferred financing cost - Wikipedia

    en.wikipedia.org/wiki/Deferred_financing_cost

    Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.

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