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2. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique, which allows its ledger to be located. The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts.

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. How to Analyze a Balance Sheet - AOL

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

   It's a means of heading toward a very balance sheet heavy metric called the cash and conversion cycle, which we're going to get into a little bit, that talks about things like days sales ...

5. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.

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

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

   As you work through a balance sheet, you’ll need to determine whether accounts payable are an asset or not. Generally, accounts payable aren’t an asset. Instead, they are a short-term liability.

7. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   The trial balance, which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements. All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet. Accounting standards determine the format for these accounts (SSAP, FRS, IFRS). Financial ...