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  2. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    Individual transactions are posted both to the controlling account and the corresponding subsidiary ledger, and the totals for both are compared when preparing a trial balance to ensure accuracy. For example, "accounts receivable" is the controlling account for the accounts receivable subsidiary ledger. In this subsidiary ledger, each credit ...

  3. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    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.

  4. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    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]

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

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

    In contrast, accounts receivable are considered an asset. That’s because accounts receivable represent funds other companies owe the organization. Suppose a souvenir company purchases $1,000 ...

  6. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    Periodic review of process and controls using relevant management reporting tools. For example, these would include monthly review of aging of accounts receivable to determine the extent of reserves required for doubtful debts. Independent Assessment Mechanism Use of external specialists or professionals to review and assess internal controls.

  7. Dunning (process) - Wikipedia

    en.wikipedia.org/wiki/Dunning_(process)

    Dunning is the process of methodically communicating with customers to ensure the collection of accounts receivable. Communications progress from gentle reminders to threatening letters and phone calls and more or less intimidating location visits as accounts become more overdue. Laws in each country regulate the form that dunning can take.

  8. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]

  9. How Companies Fake It (With Cash Flow) - AOL

    www.aol.com/news/2011-07-27-how-companies-fake...

    Most worryingly, EBITDA excludes changes to working capital accounts like accounts receivable and inventory, which have real cash impacts on the business. Red Flag: ...

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