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Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.
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 ...
Receivables may refer to: Notes receivable, claims for which formal instruments of credit are issued as evidence of debt; Receivables turnover ratio, a financial ratio;
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]
Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues September 2006: Amended by GASBS 63, 65, and 92; Partially superseded by GASBS 65; 49. Accounting and Financial Reporting for Pollution Remediation Obligations November 2006: Amended by GASBS 62, 63, and 83; 50.
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The following is a list of the world's largest publicly traded financial services companies, ordered by annual sales for the latest Fiscal Year in millions of U.S. dollars according to the Fortune Global 500. (Currently the top 50 public companies are included, while privately held companies are not included).
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related to: receivables list