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  2. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  4. Bad debt - Wikipedia

    en.wikipedia.org/wiki/Bad_debt

    Also known as a bad debt reserve, this is a contra account listed within the current asset section of the balance sheet. The doubtful debt reserve holds a sum of money to allow a reduction in the accounts receivable ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts.

  5. Insolvency - Wikipedia

    en.wikipedia.org/wiki/Insolvency

    For example, a person may own a large house and a valuable car, but not have enough liquid assets to pay a debt when it falls due. Cash-flow insolvency can usually be resolved by negotiation. For example, the bill collector may wait until the car is sold and the debtor agrees to pay a penalty.

  6. What is the difference between good and bad debt? - AOL

    www.aol.com/difference-between-good-bad-debt...

    But one type of debt is always considered bad debt and gets people in more trouble than it should — credit card debt. Here’s why: 1. It comes with a high-interest rate.

  7. ‘Phantom debt’ from ‘buy now, pay later’ schemes is a $700 ...

    www.aol.com/finance/phantom-debt-buy-now-pay...

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  8. Flow of funds - Wikipedia

    en.wikipedia.org/wiki/Flow_of_funds

    These balance sheets measure levels of assets and liabilities. From each balance sheet a corresponding flows statement can be derived by subtracting the levels data for the preceding period from the data for the current period. (In the statistical analysis of time series, this operation is known as "first differencing.") The change in a level ...

  9. 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 ...

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