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  2. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    The current balance in 2013 as a percentage of GDP was 1.6%. Germany for 2013 was 238.61, and 2014 was 285.82 with each quarter between 2013 Q1 through 2015 Q2 ranging from a low of 54.13 in Q3 2013 to a high of 68.89 in Q1 2014. Germany's current account balance in Q2 2015 was up to 68.39. The current balance in Q2 as a percentage of GDP was 8.2%.

  3. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    A ledger [a] 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.

  4. 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 ...

  5. Statement balance vs. current balance: What’s the difference?

    www.aol.com/finance/statement-balance-vs-current...

    Your statement balance can differ from your current balance due to recent transactions or refunds. You can avoid interest charges by paying either the statement balance or the current balance on time.

  6. Available Balance vs. Current Balance in a Bank Account ... - AOL

    www.aol.com/finance/available-balance-vs-current...

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  7. Current Balance vs. Available Balance: What's Really the ...

    www.aol.com/finance/current-balance-vs-available...

    Making a mistake between your current and available balance, for example, could cause you … Continue reading → The post Current Balance vs. Available Balance appeared first on SmartAsset Blog.

  8. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    In its simplest form, this is a three-column list. Column One contains the names of those accounts in the ledger which have a non-zero balance. If an account has a debit balance, the balance amount is copied into Column Two (the debit column); if an account has a credit balance, the amount is copied into Column Three (the credit column). The ...

  9. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...