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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Paying expenses (e.g. rent or professional fees) or dividends 7 + 100 − 100 Recording expenses, but not paying them at the moment 8 − 500 − 500 Paying a debt that you owe 9 0 0 0 Receiving cash for sale of an asset: one asset is exchanged for another; no change in assets or liabilities

  3. Assets vs. Expenses: Understanding the Difference - AOL

    www.aol.com/finance/assets-vs-expenses...

    Assets and expenses are two important accounting concepts elemental to understanding your company’s performance. While both assets and expenses have a debit balance on your business’s ...

  4. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  5. Account (bookkeeping) - Wikipedia

    en.wikipedia.org/wiki/Account_(bookkeeping)

    Alternatively, an asset could be valued at the present value of its future inflows. Liability is a long term outflow with implications extending beyond the financial period and by the traditional view could represent unamortised expense. Alternatively, a liability could be valued at the present value of future outflows.

  6. Fixed Expenses vs. Variable Expenses: What’s the Difference?

    www.aol.com/fixed-expenses-vs-variable-expenses...

    What is an example of variable expense? Here are some common examples of variable expenses: Entertainment. Gasoline. Medical copays. Clothing. Eating out. Groceries. Personal care. Car repairs.

  7. 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.

  8. Fixed vs. Variable Expenses: What to Know - AOL

    www.aol.com/news/fixed-vs-variable-expenses-know...

    Determining your fixed and variable expenses is paramount to effectively building a budget. But while accounting for necessary costs is a simple and straightforward task, including discretionary ...

  9. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

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