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  2. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    It is the system of record for an organization’s financial transactions. [7] The main categories of the general ledger may be further subdivided into subledgers to include additional details of such accounts as cash, accounts receivable, accounts payable, etc.

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    Liquidity is a prime concern in a banking environment and a shortage of liquidity has often been a trigger for bank failures. Holding assets in a highly liquid form tends to reduce the income from that asset (cash, for example, is the most liquid asset of all but pays no interest) so banks will try to reduce liquid assets as far as possible.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    An asset is a present right of an entity to an economic benefit (CF [2] E16). Common examples of asset accounts include cash on hand, cash in bank, receivables, inventory, pre-paid expenses, land, structures, equipment, patents, copyrights, licenses, etc. Goodwill is different from other assets in that it is not used in operations and cannot be ...

  5. Liquid assets vs. fixed assets: What’s the difference? - AOL

    www.aol.com/finance/liquid-assets-vs-fixed...

    A liquid asset is an economic resource that can be quickly and easily converted into cash. Liquid assets can be sold or exchanged without significantly impacting their value. Examples of liquid ...

  6. What Are Liquid Assets? Why They Matter - AOL

    www.aol.com/liquid-assets-why-matter-214116337.html

    Here are some quick answers to a few common questions about liquid assets. What are the five most liquid assets? The most liquid assets are: Cash. Checking accounts. Money market accounts. Savings ...

  7. Quick ratio - Wikipedia

    en.wikipedia.org/wiki/Quick_ratio

    In finance, the quick ratio, also known as the acid-test ratio, is a liquidity ratio that measures the ability of a company to use near-cash assets (or 'quick' assets) to extinguish or retire current liabilities immediately. It is the ratio between quick assets and current liabilities. A normal liquid ratio is considered to be 1:1.

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