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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  3. Accrued liabilities - Wikipedia

    en.wikipedia.org/wiki/Accrued_liabilities

    Accrued liabilities are liabilities that reflect expenses that have not yet been paid or logged under accounts payable during an accounting period; in other words, a company's obligation to pay for goods and services that have been provided for which invoices have not yet been received. [1]

  4. Deferral - Wikipedia

    en.wikipedia.org/wiki/Deferral

    A deferred expense, also known as a prepayment or prepaid expense, is an asset representing cash paid in advance for goods or services to be received in a future accounting period. For example, if a service contract is paid quarterly in advance, the remaining two months at the end of the first month are considered a deferred expense. The ...

  5. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    A deferred expense (also known as a prepaid expense or prepayment) is an asset representing costs that have been paid but not yet recognized as expenses according to the matching principle. For example, when accounting periods are monthly, an 11/12 portion of an annually paid insurance cost is recorded as prepaid expenses.

  6. I'm a Business Owner. What Expenses Can I Write Off on ... - AOL

    www.aol.com/write-off-expenses-businesss-taxes...

    A tax write-off is how businesses account for expenses, losses and liabilities on their taxes. Write-offs are a specialized form of tax deduction. When a business spends money on equipment or ...

  7. A guide to prepaid business cards - AOL

    www.aol.com/guide-prepaid-business-cards...

    Employee expenses are covered by company funds on their prepaid cards. Cleaner accounting records for tax filings. Using prepaid business credit cards contributes to more organized accounting records.

  8. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    Expenses for interest, taxes, rent, and salaries are commonly accrued for reporting purposes. An income which has been earned but it has not been received yet during the accounting period. Incomes like rent, interest on investments, commission etc. are examples of accrued income.

  9. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    This is a list of abbreviations used in a business or ... G&A – General and Administration expense. expenditures related to the day-to ... For example, $225K would ...