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  2. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    No journal entry. Reporting dates, until vested (if warrants are not vested when granted) Debit compensation expense. Credit paid in capitalstock warrants. If the warrants eventually vest, the overall total compensation expense to recognize equals the fair value of the warrants on the grant date.

  3. 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 ...

  4. Residual value - Wikipedia

    en.wikipedia.org/wiki/Residual_value

    The residual value derives its calculation from a base price, calculated after depreciation. Residual values are calculated using a number of factors, generally a vehicles market value for the term and mileage required is the start point for the calculation, followed by seasonality, monthly adjustment, lifecycle, and disposal performance.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Bookkeeping first involves recording the details of all of these source documents into multi-column journals (also known as books of first entry or daybooks). For example, all credit sales are recorded in the sales journal; all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account.

  6. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation is a term that refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the ...

  7. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

  8. Paid-in capital - Wikipedia

    en.wikipedia.org/wiki/Paid-in_capital

    It includes share capital (capital stock) as well as additional paid-in capital. [1] The paid-in capital account does not reflect the amount of capital contributed by any specific investor. Instead, it shows the aggregate amount of capital contributed by all investors. However, the term has different definitions in different contexts.

  9. QuickBooks - Wikipedia

    en.wikipedia.org/wiki/QuickBooks

    QuickBooks is an accounting software package developed and marketed by Intuit.First introduced in 1992, QuickBooks products are geared mainly toward small and medium-sized businesses and offer on-premises accounting applications as well as cloud-based versions that accept business payments, manage and pay bills, and payroll functions.