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  2. Interest expense - Wikipedia

    en.wikipedia.org/wiki/Interest_expense

    Principal x Interest Rate x Time period = Interest expense Once interest expense is calculated, it is usually recorded as accrued liabilities by the borrower. The entry would be debited to interest expense and credit to accrued liability. The credit shifts to the accounts payable account when the lender sends an invoice for the expense. Finally ...

  3. Expense account - Wikipedia

    en.wikipedia.org/wiki/Expense_account

    An expense account is the right to reimbursement of money spent by employees for work-related purposes. [1] Some common expense accounts are Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent ...

  4. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    A decrease to the bank's liability account is a debit. From the bank's point of view, when a credit card is used to pay a merchant, the payment causes an increase in the amount of money the bank is owed by the cardholder. From the bank's point of view, your credit card account is the bank's asset. An increase to the bank's asset account is a debit.

  5. How Much Money Should You Keep in Your Checking Account ... - AOL

    www.aol.com/much-money-keep-checking-account...

    Even if you don't take the advice to pad your account with an additional 30%, keeping enough to pay one to two months' worth of expenses ensures that spikes in spending are covered. Your debit ...

  6. How to write off repayment of a business loan - AOL

    www.aol.com/finance/write-off-repayment-business...

    If $840 of your payment went to pay down the principal, that means you paid $360 in interest on your business loan. Only the $360 would be eligible to deduct as a business expense. Business loan ...

  7. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    When this cash is paid, it is first recorded in a prepaid expense asset account; the account is to be expensed either with the passage of time (e.g. rent, insurance) or through use and consumption (e.g. supplies). A company receiving the cash for benefits yet to be delivered will have to record the amount in an unearned revenue liability ...

  8. How to create a biweekly budget in just 4 easy steps - AOL

    www.aol.com/finance/create-biweekly-budget-just...

    Go through the past several months of debit and credit card purchases and your checking account to get a proper account of your expenses. Then, review your checking account for income earned ...

  9. Finance charge - Wikipedia

    en.wikipedia.org/wiki/Finance_charge

    Interest is a synonym for finance charge. In effect, the accountant looks at the entire cost of settlement on a Housing and Urban Development (HUD) form 1 (the HUD-1 Settlement Statement ) document as interest unless that charge can be identified as an escrow amount or an amount that is charged to current expenses or expenditures other than ...