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  2. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    Accounts payable personnel must watch for fraudulent invoices. In the absence of a purchase order system, the first line of defense is the approving manager. However, AP staff should become familiar with a few common problems, such as " Yellow Pages " ripoffs in which fraudulent operators offer to place an advertisement.

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

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

    Accounts payable access simplifies business processes. A company often needs to procure goods and services from vendors. If the vendor allows the company to accept the good or service without ...

  4. 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.

  5. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

  6. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the account balances on the general ledger.

  7. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting Operations. Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements.They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions.

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