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

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

   Accounts Payable vs. Accounts Receivable. At first glance, accounts payable and accounts receivable might seem similar. ... If you want to report an accounts payable in your balance sheet, use ...

3. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

4. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   The general ledger should include the date, description and balance or total amount for each account. Because each bookkeeping entry debits one account and credits another account in an equal amount, the double-entry bookkeeping system helps ensure that the general ledger is always in balance, thus maintaining the accounting equation:

5. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   A company's quarterly and annual reports are basically derived directly from the accounting equations used in bookkeeping practices. These equations, entered in a business's general ledger, will provide the material that eventually makes up the foundation of a business's financial statements.

6. City ledger - Wikipedia

   en.wikipedia.org/wiki/City_ledger

   This account receivable is recorded in the credit card company's city ledger account. Advance deposits are an example of an account payable found in the city ledger. When a guest pays a deposit prior to registration, the hotel incurs an account payable to the guest for services to be rendered in the future.

7. Bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Bookkeeping

   Separate account records are maintained for petty cash, accounts payable and accounts receivable, and other relevant transactions such as inventory and travel expenses. To save time and avoid the errors of manual calculations, single-entry bookkeeping can be done today with do-it-yourself bookkeeping software.