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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. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    As you work through a balance sheet, you’ll need to determine whether accounts payable are an asset or not. Generally, accounts payable aren’t an asset. Instead, they are a short-term liability.

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of management's annual report to the stockholders .

  5. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    These statements include the income statement, balance sheet, statement of cash flows, notes to accounts and a statement of changes in equity (if applicable). Financial statement analysis is a method or process involving specific techniques for evaluating risks, performance, valuation, financial health, and future prospects of an organization.

  6. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

  7. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    To ensure the reliability of the financial records, reconciliations must, therefore, be performed for all balance sheet accounts on a regular and ongoing basis. A robust reconciliation process improves the accuracy of the financial reporting function and allows the finance department to publish financial reports with confidence.

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