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  2. List of accounting roles - Wikipedia

    en.wikipedia.org/wiki/List_of_accounting_roles

    An entry-level accounting position, usually reporting to any of the higher level accounting positions, or in smaller companies, to the controller. They may or may not have a bachelor's degree, and their main responsibilities will usually include reconciling accounts and preparing preliminary reports. [7] [8]

  3. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    Accounts payable personnel must watch for fraudulent invoices. In the absence of a purchase order system, the first line of defense is the approving manager. However, AP staff should become familiar with a few common problems, such as " Yellow Pages " ripoffs in which fraudulent operators offer to place an advertisement.

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

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

    AP days represent the number of days a company has to pay off its accounts payable balance. For example, 30 AP days would mean the company has 30 days to pay the vendor.

  5. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    Other examples of controlling accounts and their subsidiary ledgers include "accounts payable" (accounts payable subsidiary ledger) and "equipment" (equipment subsidiary ledger). [2] In common use, control accounts refer to those that would, under ideal circumstances, balance to zero.

  6. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Once the accounts balance, the accountant makes a number of adjustments and changes the balance amounts of some of the accounts. These adjustments must still obey the double-entry rule: for example, the inventory account and asset account might be changed to bring them into line with the actual numbers counted during a stocktake .

  7. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    Key examples of current liabilities include accounts payable, which are generally due within 30 to 60 days, though in some cases payments may be delayed. Current liabilities also include the portion of long-term loans or other debt obligations that are due within the current fiscal year. [ 1 ]

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