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  2. Retainage - Wikipedia

    en.wikipedia.org/wiki/Retainage

    The owner is to pay retainage to the contractor when substantial completion has occurred, however, in this abusive, over-withholding scenario, the contractor will already have been paid a portion of the subcontractors' funds, meaning that the contractor will have to fund the balance of the payment from its own cash flow.

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

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

    But the value of the tool itself belongs on the assets side of the balance sheet. Accounts Payable vs. Accounts Receivable ... off its accounts payable balance. For example, 30 AP days would mean ...

  4. Construction in progress - Wikipedia

    en.wikipedia.org/wiki/Construction_in_Progress

    While costs are added to the construction in progress, related CIP account is debited with corresponding credits to accounts payable, accrued expenses, inventory, cash, and others. When the construction in progress is completed, related long-term asset account is debited and CIP account is credited. [1]

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms equity [for profit enterprise] or net assets [not-for ...

  6. Available Balance vs. Current Balance in a Bank Account ... - AOL

    www.aol.com/available-balance-vs-current-balance...

    Some banks will make the first $225 of a deposit available the following business day and hold the balance until the following business day. If the account is new or has a history of being ...

  7. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    When a company deposits cash with a bank, the bank records a liability on its balance sheet, representing the obligation to repay the depositor, usually on demand. Simultaneously, in accordance with the double-entry principle, the bank records the cash, itself, as an asset. The company, on the other hand, upon depositing the cash with the bank ...

  8. Current Balance vs. Available Balance: What's Really the ...

    www.aol.com/finance/current-balance-vs-available...

    Making a mistake between your current and available balance, for example, could cause you … Continue reading → The post Current Balance vs. Available Balance appeared first on SmartAsset Blog.

  9. 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 ...