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  2. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.

  3. How to Analyze a Balance Sheet - AOL

    www.aol.com/analyze-balance-sheet-193300468.html

    How fast do we turn over the balance on the balance sheet? Accounts receivable turnover is a sales divided by your average for the period. The average accounts receivable inventory turnover is the ...

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability.

  5. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    The accounting equation is the mathematical structure of the balance sheet. It relates assets, liabilities, and owner's equity: Assets = Liabilities + Equity (in financial accounting, the term equity, not Capital, is used) Liabilities = Assets − Equity Equity = Assets − Liabilities. Assets are reported on the balance sheet. [11]

  6. 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 ...

  7. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

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