دسته بندی / Bookkeeping

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  • Accounting Ratio Definition and Different Types

    In common usage, capital (abbreviated “CAP.”) refers to any asset or resource a business can use to generate revenue. A second definition considers capital the level of owner investment in the business. The latter sense of the term adjusts these investments for any gains or losses the owner(s) have already realized.Accountants recognize various subcategories of…

  • Accounting Basics: T Accounts

    For asset accounts, which include cash, accounts receivable, inventory, PP&E, and others, the left side of the T Account (debit side) is always an increase to the account. The right side (credit side) is conversely, a decrease to the asset account. For liabilities and equity accounts, however, debits always signify a decrease to the account,…

  • Fixed Assets Overview, Examples, Importance

    It may be generated by asset class category or other subsections such as a location, department, or subsidiary. This schedule is frequently requested from auditors for use in their workpapers and audit testing. Current assets, on the other hand, are used or converted to cash in less than one year (the short term) and are…

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