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  2. 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.

  3. How to Analyze a Balance Sheet - AOL

    www.aol.com/analyze-balance-sheet-193300468.html

    How fast do we turn over the balance on the balance sheet? Accounts receivable turnover is a sales divided by your average for the period. ... The cash conversion cycle is days sales outstanding ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability.

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

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

    In addition to including accounts payable on the liabilities side of the balance sheet, they often include the assets purchased through the accounts payable on the assets side of the balance sheet ...

  7. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

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