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  2. File:Sample-letters-for-creditors-and-mortgage-companies.pdf

    en.wikipedia.org/wiki/File:Sample-letters-for...

    This work is in the public domain in the United States because it is a work prepared by an officer or employee of the United States Government as part of that person’s official duties under the terms of Title 17, Chapter 1, Section 105 of the US Code.

  3. 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 ...

  4. Contributor Roles Taxonomy - Wikipedia

    en.wikipedia.org/wiki/Contributor_Roles_Taxonomy

    CRediT was primarily designed with scientific journal articles in mind, [22] and even within that, some researchers have reported difficulty mapping the CRediT categories onto their field. [23] In 2023, a systematic scoping review identified 20 unique ethical issues related to contributor role taxonomies like CRediT. [ 24 ]

  5. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    A general journal entry would typically include the date of the transaction (which may be dispensed with after the first entry of the day), the names of the accounts to be debited and credited (which should be the same as the name in the chart of accounts), the amount of each debit and credit, and a summary explanation of the transaction ...

  6. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    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 account to the general ledger. For example, if fifty sales on account were made during one day, only the total amount for Accounts Receivable, Sales, and Sales Tax Payable were posted to the ...

  7. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    Thus, while the "accounts receivable balance" can report how much the company is owed, the accounts receivable subsidiary ledger can report how much is owed from each credit customer. Other examples of controlling accounts and their subsidiary ledgers include "accounts payable" (accounts payable subsidiary ledger) and "equipment" (equipment ...

  8. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    Typically the letter of credit will request an original bill of lading as the use of a title document such as this is critical to the functioning of the letter of credit. [18] However, the list and form of documents is open to negotiation and might contain requirements to present documents issued by a neutral third-party evidencing the quality ...

  9. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    For example, sales returns and allowance and sales discounts are contra revenues with respect to sales, as the balance of each contra (a debit) is the opposite of sales (a credit). To understand the actual value of sales, one must net the contras against sales, which gives rise to the term net sales (meaning net of the contras).