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  2. Deferral - Wikipedia

    en.wikipedia.org/wiki/Deferral

    A deferred expense, also known as a prepayment or prepaid expense, is an asset representing cash paid in advance for goods or services to be received in a future accounting period. For example, if a service contract is paid quarterly in advance, the remaining two months at the end of the first month are considered a deferred expense.

  3. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    A deferred expense (also known as a prepaid expense or prepayment) is an asset representing costs that have been paid but not yet recognized as expenses according to the matching principle. For example, when accounting periods are monthly, an 11/12 portion of an annually paid insurance cost is recorded as prepaid expenses.

  4. Prepayment for service - Wikipedia

    en.wikipedia.org/wiki/Prepayment_for_service

    Prepaid refers to goods and services paid for in advance. Examples include postage stamps, attorneys, tolls, public transit cards like the Greater London Oyster card, pay as you go cell phones, and stored-value cards such as gift cards and preloaded credit cards. Prepaid services and goods are sometimes targeted to marginal customers by retailers.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The first digit might, for example, signify the type of account (asset, liability, etc.). In accounting software, using the account number may be a more rapid way to post to an account, and allows accounts to be presented in numeric order rather than alphabetic order.

  6. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    For example, Cash, bank, accounts receivable, inventory (people who owe us money, due within one year), prepaid expenses, prepaid insurance, VAT input and many more. Non-current assets: Assets that are not recorded in transactions or hold for more than one year or in an accounting period are called Non-current assets.

  7. Stored-value card - Wikipedia

    en.wikipedia.org/wiki/Stored-value_card

    The system eliminates cash and coins from the entire ship and instead requires sailors to add money from their personal bank accounts to one of two systems held on the cash card. A stored-value card (SVC) or cash card is a payment card with a monetary value stored on the card itself, not in an external account maintained by a financial ...

  8. Should you sign a loan or pay a fee to get your tax refund ...

    www.aol.com/finance/sign-loan-pay-fee-tax...

    The average tax refund amount was just over $3,100 last year. For many Americans, that money can bring wonders: it could pay several months' rent, be a downpayment for a car, or allow you to buy ...

  9. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are ...