FiscalInsights

accounting

Trial Balance

A report listing all account balances to verify that debits equal credits.

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.

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

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