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  2. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    A general ledger may be maintained on paper, on a computer, or in the cloud. [2] A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger.

  3. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

  4. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the total of the credits, or the journal entry is considered unbalanced.

  5. Worksheet - Wikipedia

    en.wikipedia.org/wiki/Worksheet

    A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Software is increasingly taking over the paper-based worksheet.

  6. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." [ 1 ] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners.

  7. Construction estimating software - Wikipedia

    en.wikipedia.org/wiki/Construction_estimating...

    Cost estimators used columnar sheets of paper to organize the take-off and the estimate itself into rows of items and columns containing the description, quantity and the pricing components. Some of these were similar to accounting ledger paper. They became known as green sheets or spreadsheets.

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  9. 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.

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