|
question |
réponse |
|
commencer à apprendre
|
|
A record in the general ledger that is used to collect and store similar information , a company will have a Cash account in which every transaction involving cash is recorded. A company selling merchandise on credit will record these sales in a Sales account and in an Accounts Receivable account.
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
That part of the accounting system which contains the balance sheet and income statement accounts used for recording transactions.
|
|
|
|
commencer à apprendre
|
|
One of the main financial statements. The balance sheet reports the assets, liabilities, and owner's (stockholders') equity at a specific point in time, such as December 31. The balance sheet is also referred to as the Statement of Financial Position.
|
|
|
|
commencer à apprendre
|
|
Usually financial statements refer to the balance sheet, income statement, statement of cash flows, statement of retained earnings, and statement of stockholders' equity. The balance sheet reports information as of a date. The income statement, statement of cash flows, statement of retained earnings, and the statement of stockholders' equity report information for a period of time such as a year, quarter, or month.
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
A current asset resulting from selling goods or services on credit (on account). Invoice terms such as (a) net 30 days or (b) 2/10, n/30 signify that a sale was made on account and was not a cash sale.
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
|
commencer à apprendre
|
|
|
|
|
zobowiązania firmy, pasywa commencer à apprendre
|
|
Obligations of a company or organization. Amounts owed to lenders and suppliers. Liabilities often have the word "payable" in the account title. Liabilities also include amounts received in advance for a future sale or for a future service to be performed.
|
|
|
