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  2. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.

  3. Talk:Checks and balances - Wikipedia

    en.wikipedia.org/wiki/Talk:Checks_and_balances

    Checks and balances were invented in France by Charles_de_Secondat,_Baron_de_Montesquieu in 1748. Checks and balances are universal, and the CIA world fact file lists application (or lack of it) and variations on checks and balances for each country in the world. I'll be on irc.freenode.net on #wikipedia in a moment, If you care to discuss there.

  4. Everything you need to know about balance transfer checks - AOL

    www.aol.com/finance/everything-know-balance...

    Money tip: You can’t always transfer up to your full credit limit. Some issuers will cap the amount of your credit limit you can use for balance transfers. Let’s consider this example: Credit ...

  5. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    The excess or deficit is shown as a change in fund balances, [16] similar to an increase or decrease in owner's equity. Statement of financial position or balance sheet. Similar to the balance sheet of a business, this statement lists the value of assets held and debts owed by the organization at the end of the reporting period. [17]

  6. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.

  7. Balance (accounting) - Wikipedia

    en.wikipedia.org/wiki/Balance_(accounting)

    In banking and accounting, the balance is the amount of money owed (or due) on an account. In bookkeeping, "balance" is the difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. [1] When total debits exceed the total credits, the account indicates a debit balance.

  8. Negative number - Wikipedia

    en.wikipedia.org/wiki/Negative_number

    For example, − ‍ (−3) = 3 because the opposite of an opposite is the original value. Negative numbers are usually written with a minus sign in front. For example, −3 represents a negative quantity with a magnitude of three, and is pronounced and read as "minus three" or "negative three".

  9. Cost estimate - Wikipedia

    en.wikipedia.org/wiki/Cost_estimate

    If, for example, a project estimate was $1,252,000 for a specific scope and conditions, and at completion the records showed that $1,172,451.26 was expended, the estimate was 6.8% too high. If the project ended up having a different scope or conditions, an unadjusted computation does not fairly assess the estimate accuracy.