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  2. Amortization schedule - Wikipedia

    en.wikipedia.org/wiki/Amortization_schedule

    An amortization schedule is a table detailing each periodic payment on an amortizing loan (typically a mortgage), as generated by an amortization calculator. [1] Amortization refers to the process of paying off a debt (often from a loan or mortgage) over time through regular payments. [ 2 ]

  3. Promissory note - Wikipedia

    en.wikipedia.org/wiki/Promissory_note

    A 1926 promissory note from the Imperial Bank of India, Rangoon, Burma for 20,000 rupees plus interest. A promissory note, sometimes referred to as a note payable, is a legal instrument (more particularly, a financing instrument and a debt instrument), in which one party (the maker or issuer) promises in writing to pay a determinate sum of money to the other (the payee), either at a fixed or ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    "Discount on notes payable" is a contra-liability account which decreases the balance sheet valuation of the liability. [9] When a company sells (issues) bonds, this debt is a long-term liability on the company's balance sheet, recorded in the account Bonds Payable based on the contract amount. After the bonds are sold, the book value of Bonds ...

  6. Notes receivable - Wikipedia

    en.wikipedia.org/wiki/Notes_receivable

    In a journal entry, a dishonored note is one that the maker did not pay by its due date. When this happens, the payee transfers the note from Notes Receivable to Accounts Receivable. The payee should debit Accounts Receivable for the full amount due, credit Notes Receivable for the note's face value, and credit Interest Revenue for the interest ...

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  8. Present value - Wikipedia

    en.wikipedia.org/wiki/Present_value

    If a $100 note with a zero coupon, payable in one year, sells for $80 now, then $80 is the present value of the note that will be worth $100 a year from now. This is because money can be put in a bank account or any other (safe) investment that will return interest in the future.

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