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  2. APA style - Wikipedia

    en.wikipedia.org/wiki/APA_style

    APA style (also known as APA format) is a writing style and format for academic documents such as scholarly journal articles and books. It is commonly used for citing sources within the field of behavioral and social sciences , including sociology, education, nursing, criminal justice, anthropology, and psychology.

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    For example, if fifty sales on account were made during one day, fifty ledger postings would have to be made to three general ledger accounts: Accounts Receivable, Sales, and Sale Tax Payable. In special journal, transactions are recorded in a single line, and the format of the journal made it possible to post only the total amount for each ...

  4. Write-off - Wikipedia

    en.wikipedia.org/wiki/Write-off

    The distinction is that while a write-off is generally completely removed from the balance sheet, a write-down leaves the asset with a lower value. [4] As an example, one of the consequences of the 2007 subprime crisis for financial institutions was a revaluation under mark-to-market rules: "Washington Mutual will write down by $150 million the ...

  5. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    An example would be a special revenue fund to record state and federal fuel tax revenues, since by federal and state law the tax revenue can only be spent on transportation uses. Capital projects funds are used to account for the construction or acquisition of fixed assets , [ 27 ] such as buildings, equipment and roads.

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The trial balance, which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements. All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet. Accounting standards determine the format for these accounts (SSAP, FRS, IFRS). Financial ...

  7. What Is a Tax Write-Off? - AOL

    www.aol.com/finance/does-mean-write-something...

    To demonstrate how tax write-offs work, Bench Accounting gave the example of an independent contractor who earned $60,000 in 2023: The self-employment tax of 15.3% is $8,478.

  8. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    In order to acquire company B, company A paid $20. Hence, goodwill would be $11 ($20 − $9). The journal entry in the books of company A to record the acquisition of company B would be: [2] DR Goodwill $11 DR Accounts Receivable $10 DR Inventory $5 CR Accounts Payable $6 CR Cash $20

  9. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...

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