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2. Accounts receivable - Wikipedia

   en.wikipedia.org/wiki/Accounts_receivable

   Accounts receivable are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ...

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

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

   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 ...

4. Free Accounting Tools for Small Businesses

   www.aol.com/free-accounting-tools-small...

   It includes many reporting options, such as profit and loss statements, aged receivables, and a balance sheet. Cloud Books You can use the software to send estimates and invoices, accept payments ...

5. 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.

6. 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.

7. Cash and cash equivalents - Wikipedia

   en.wikipedia.org/wiki/Cash_and_cash_equivalents

   Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...