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  2. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Double entry Accounting is achieved by: Debit – debtors account with value of sales (increasing a current asset) Credit – sales account with total amount (increasing income) Choose credit sales journal if this stock is then on-sold to customers who will pay later. The people/organizations here are known as debtors.

  4. 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 ...

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  6. What is a 1099-C Cancellation of Debt form? - AOL

    www.aol.com/finance/1099-c-cancellation-debt...

    The 1099-C cancellation of debt form includes the following: Creditor’s name, street address, telephone number and TIN. Debtor’s name, street address and SSN/TIN. Account number.

  7. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    A variety of checks against abuse are usually present to prevent embezzlement by accounts payable personnel. Separation of duties is a common control. In countries where cheques payment are common nearly all companies have a junior employee process and print a cheque and a senior employee review and sign the cheque.

  8. Stock statement - Wikipedia

    en.wikipedia.org/wiki/Stock_Statement

    A stock statement is a business statement that provides information on the value and quantity of stock-related transactions.This statement describes how much stock was purchased at what value and when, and is a matter of accounts and finance supplied by the cash credit account holder (e.g. a private limited company) to banks providing loans at a regular interval.

  9. California man with $170K in tax debt mulls bankruptcy after ...

    www.aol.com/finance/california-man-170k-tax-debt...

    Debt relief isn’t for everyone and it can hurt your credit, but it is another viable option for this California man to investigate. Option 3: Currently not collectible status