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  2. Interest expense - Wikipedia

    en.wikipedia.org/wiki/Interest_expense

    Principal x Interest Rate x Time period = Interest expense Once interest expense is calculated, it is usually recorded as accrued liabilities by the borrower. The entry would be debited to interest expense and credit to accrued liability. The credit shifts to the accounts payable account when the lender sends an invoice for the expense. Finally ...

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    In the accounting equation, Assets = Liabilities + Equity, so, if an asset account increases (a debit (left)), then either another asset account must decrease (a credit (right)), or a liability or equity account must increase (a credit (right)). In the extended equation, revenues increase equity and expenses, costs & dividends decrease equity ...

  4. Expense account - Wikipedia

    en.wikipedia.org/wiki/Expense_account

    An expense account is the right to reimbursement of money spent by employees for work-related purposes. [1] Some common expense accounts are Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent ...

  5. Is credit card interest tax-deductible? - AOL

    www.aol.com/finance/credit-card-interest-tax...

    Interest paid on outstanding student loan debt, mortgage and home equity loan debt, business expenses, and interest on money borrowed to purchase investment property qualifies for a deduction.

  6. Finance charge - Wikipedia

    en.wikipedia.org/wiki/Finance_charge

    In personal finance, a finance charge may be considered simply the dollar amount paid to borrow money, while interest is a percentage amount paid such as annual percentage rate (APR). [2] These definitions are narrower than the typical dictionary definitions or accounting definitions.

  7. How Much Money Should You Keep in Your Checking Account ... - AOL

    www.aol.com/much-money-keep-checking-account...

    Even if you don't take the advice to pad your account with an additional 30%, keeping enough to pay one to two months' worth of expenses ensures that spikes in spending are covered. Your debit ...

  8. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    When this cash is paid, it is first recorded in a prepaid expense asset account; the account is to be expensed either with the passage of time (e.g. rent, insurance) or through use and consumption (e.g. supplies). A company receiving the cash for benefits yet to be delivered will have to record the amount in an unearned revenue liability ...

  9. Is Car Loan Interest Tax Deductible? - AOL

    www.aol.com/finance/car-loan-interest-tax...

    Multiply the interest paid by the percentage of business use. For example, if you paid $1,500 in interest and 40% of the car’s use for business, the deduction would be $600.