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  2. What are assets, liabilities and equity? - AOL

    www.aol.com/finance/assets-liabilities-equity...

    What is an example of assets, liabilities and equity? An asset adds value to your business, whether cash, equipment, accounts receivable or something else to which you can attribute a dollar amount.

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...

  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. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    Assets = Liabilities + (Shareholder's or Owner's equity). [10] [5] The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours ...

  6. 35 essential business expense categories for businesses of ...

    www.aol.com/35-essential-business-expense...

    Business software is usually a tax-deductible business expense category. This includes subscription costs or the outright cost to own the software, including accounting or project management tools ...

  7. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    This ledger consists of the records of the financial transactions made by customers to the business. Purchase ledger is the record of the company's purchasing transactions; it goes hand in hand with the Accounts Payable account. General ledger, representing the original five, main accounts: assets, liabilities, equity, income, and expenses.

  8. Liability (financial accounting) - Wikipedia

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

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  9. Return on Equity (ROE): Definition and Examples - AOL

    www.aol.com/news/return-equity-roe-definition...

    Return on equity (ROE) measures how well a company generates profits for its owners. It is defined as the business’ net income relative to the value of its shareholders' equity. It reveals the ...