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  2. 9 Free, Easy-To-Use Budget Templates and Spreadsheets - AOL

    www.aol.com/9-free-easy-budget-templates...

    Instead, here are nine completely free, easy-to-use budget templates and spreadsheets that are available to download right now. Microsoft Excel Personal Monthly Budget Spreadsheet Where to get it ...

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

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

    If you want to report an accounts payable in your balance sheet, use these two steps as a guide: Receive the bill. After accepting goods or services from a vendor, you’ll likely receive a bill ...

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    Under an operating lease, the lessee records rent expense over the lease term, and a credit to either cash or rent payable. If an operating lease has scheduled changes in rent, normally the rent must be expensed on a straight-line basis over its life, with a deferred liability or asset reported on the balance sheet for the difference between ...

  5. 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.

  6. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement.It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period.

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms equity [for profit enterprise] or net assets [not-for ...

  8. List of spreadsheet software - Wikipedia

    en.wikipedia.org/wiki/List_of_spreadsheet_software

    Kingsoft Office Spreadsheets 2012 – For MS Windows. Both free and paid versions are available. It can handle Microsoft Excel .xls and .xlsx files, and also produce other file formats such as .et, .txt, .csv, .pdf, and .dbf. It supports multiple tabs, VBA macro and PDF converting. [10] Lotus SmartSuite Lotus 123 – for MS Windows. In its MS ...

  9. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

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