FiscalInsights

accounting

Balance Sheet

A financial statement showing assets, liabilities, and equity at a specific point in time.

Money owed by a business to its suppliers or creditors for goods or services received but not yet paid for.

Money owed to a business by its customers for goods or services delivered but not yet paid for.

An accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged.

Any resource owned by a business that has economic value and can provide future benefits.

The process of recording daily financial transactions including sales, purchases, payments, and receipts.

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