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  2. How to Analyze a Balance Sheet - AOL

    www.aol.com/analyze-balance-sheet-193300468.html

    Long story short, free cash flow negative, more debt on the balance sheet in cash, stock falls 90 plus percent. They had to sell a bunch of shares in a vulture financing move at like 80-90% off of ...

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Some balance sheet items have corresponding "contra" accounts, with negative balances, that offset them. Examples are accumulated depreciation against equipment, and allowance for bad debts (also known as allowance for doubtful accounts) against accounts receivable. [33]

  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. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability.

  6. What is the Federal Reserve’s balance sheet? - AOL

    www.aol.com/finance/federal-balance-sheet...

    The Fed’s balance sheet is a financial statement updated weekly that shows what the U.S. central bank owes and owns. More officially, it’s the Fed’s H.4.1 statement .

  7. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    If the balance of the retained earnings account is negative it may be called accumulated losses, retained losses, accumulated deficit, or similar terminology. Any part of a credit balance in the account can be capitalised, by the issue of bonus shares , and the balance is available for distribution of dividends to shareholders , and the residue ...

  8. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    The carrying value is defined as the value of the asset appearing on the balance sheet. The recoverable amount is the higher of either the asset's future value [12] for the company or the amount it can be sold for, minus any transaction costs. [13] [14]

  9. Treasury stock - Wikipedia

    en.wikipedia.org/wiki/Treasury_stock

    On the balance sheet, treasury stock is listed under shareholders' equity as a negative number. It is commonly called "treasury stock" or "equity reduction". That is, treasury stock is a contra account to shareholders' equity. One way of accounting for treasury stock is with the cost method.

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