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  2. Consolidation (business) - Wikipedia

    en.wikipedia.org/wiki/Consolidation_(business)

    Statutory Consolidation: a business combination that creates a new company in which none of the previous companies survive. Stock Acquisition: a business combination in which the purchasing company acquires the majority, more than 50%, of the Common stock of the acquired company and both companies survive. Variable interest entity

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries. In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases. For example, when a company purchases merchandise from a vendor, and then in turn ...

  4. 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 ...

  5. Bank reconciliation - Wikipedia

    en.wikipedia.org/wiki/Bank_reconciliation

    3) Errors in recording entries. Sometimes it may be easy to reconcile the difference by looking at the transactions in the bank statement since the last reconciliation and the entity's own accounting records (cash book) to see if some combination of them tally with the difference to be explained. Otherwise it may be necessary to go through and ...

  6. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.

  7. US asks court to reject TikTok's bid to stave off law that ...

    www.aol.com/news/us-asks-court-reject-delay...

    WASHINGTON (Reuters) -The Justice Department late on Wednesday asked a U.S. appeals court to reject an emergency bid by TikTok to temporarily block a law that would require its Chinese parent ...

  8. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to summarize and reference later. For every debit journal entry recorded, there must be an equivalent credit journal entry to maintain a balanced accounting equation ...

  9. Savings interest rates today: Don't let your money hibernate ...

    www.aol.com/finance/savings-interest-rates-today...

    Traditional savings account rates. The Federal Deposit Insurance Corporation tracks monthly average interest rates paid on savings and other deposit accounts, like certificates of deposit, that ...