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2. General ledger - Wikipedia

   en.wikipedia.org/wiki/General_ledger

   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 or days to audit or balance.

3. Trial balance - Wikipedia

   en.wikipedia.org/wiki/Trial_balance

   The primary purpose of preparing a trial balance is to ensure the accuracy of an entity's double-entry bookkeeping system. [citation needed] Accounting equation rule states that there must be equal debit and credit for every financial transaction, therefore, the value of all the debit and credit balances on trial balance must be equal.

4. Journal entry - Wikipedia

   en.wikipedia.org/wiki/Journal_entry

   A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

5. Double-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Double-entry_bookkeeping

   The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and ...

6. 9 Free, Easy-To-Use Budget Templates and Spreadsheets - AOL

   www.aol.com/finance/9-free-easy-budget-templates...

   There’s also a separate sheet that details a year’s view of credit card payments, which can help give you insight into that specific area of spending. 5. Free Easy Monthly Budget Template From ...

7. Ledger - Wikipedia

   en.wikipedia.org/wiki/Ledger

   A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

8. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does ...

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