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73 relations: Account (bookkeeping), Accounting equation, Accounting for leases in the United States, Accounts receivable, Actuarial notation, Amatino Manucci, Anarchist economics, Baconian theory of Shakespeare authorship, Bad debt, Balance of trade, BancNet Payment System, Bank account, Bank Mandiri, Bank transaction tax, Barter, Book value, Bookkeeping, Cash balance plan, CEPAS, Chart of accounts, Closeout (sale), Consignment stock, Contra, Credit (disambiguation), Debit (disambiguation), Debit note, Depreciation, Deutsche Bank Twin Towers, Documentary collection, Double-entry bookkeeping system, E-ZPass, Ecological debt, Economic model, Economy, Expense, Ezetap, Financial accounting, Financial services, Financial transaction, Form 1099-K, Form 1099-MISC, Freight expense, General journal, General ledger, History of accounting, Index of accounting articles, Index of real estate articles, Interbank network, Journal (disambiguation), Journal entry, ..., Ledger, Liability (financial accounting), Medici Bank, Negative number, Net settlement, Normal balance, Overdraft, Payment card industry, Purchase discount, Purchase ledger, Real bills doctrine, Sales (accounting), Settlement (finance), Skype, Slush fund, Tax ladder, Tim Hortons, Time-based currency, Tops Friendly Markets, Trade Sanction Reform and Export Enhancement Act, Trial balance, Xperedon, 123 (interbank network). Expand index (23 more) »
Account (bookkeeping)
An account (in book-keeping) refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
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Accounting equation
The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business.
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Accounting for leases in the United States
Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840).
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Accounts receivable
Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.
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Actuarial notation
Actuarial notation is a shorthand method to allow actuaries to record mathematical formulas that deal with interest rates and life tables.
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Amatino Manucci
Amatino Manucci gave us the earliest extant accounting of double-entry bookkeeping.
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Anarchist economics
Anarchist economics is the set of theories and practices of economic activity within the political philosophy of anarchism.
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Baconian theory of Shakespeare authorship
The Baconian theory of Shakespeare authorship holds that Sir Francis Bacon, philosopher, essayist and scientist, wrote the plays which were publicly attributed to William Shakespeare.
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Bad debt
A bad debt is a monetary amount owed to a creditor that is unlikely to be paid and, or which the creditor is not willing to take action to collect because of various reasons, often due to the debtor not having the money to pay, for example due to a company going into liquidation or insolvency.
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Balance of trade
The balance of trade, commercial balance, or net exports (sometimes symbolized as NX), is the difference between the monetary value of a nation's exports and imports over a certain period.
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BancNet Payment System
The BancNet (BN) Point-Of-Sale System is a local PIN-based electronic funds transfer (EFTPOS) payments solution operated by BancNet on behalf of the member banks and China UnionPay (CUP).
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Bank account
A bank account is a financial account maintained by a bank for a customer.
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Bank Mandiri
PT Bank Mandiri (Persero) Tbk or Bank Mandiri, headquartered in Jakarta, is the largest bank in Indonesia in terms of assets, loans and deposits.
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Bank transaction tax
A bank transaction tax is a tax levied on debit (and/or credit) entries on bank accounts.
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Barter
In trade, barter is a system of exchange where participants in a transaction directly exchange goods or services for other goods or services without using a medium of exchange, such as money.
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Book value
In accounting, book value is the value of an asset according to its balance sheet account balance.
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Bookkeeping
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.
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Cash balance plan
A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan.
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CEPAS
CEPAS, the Specification for Contactless e-Purse Application, is a Singaporean specification for an electronic money smart card.
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Chart of accounts
A chart of accounts (COA) is a created list of the accounts used by an organization to define each class of items for which money or the equivalent is spent or received.
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Closeout (sale)
A closeout sale is the final sale of an item either by a retailer or sell off of a retailer inventory to a 3rd party company.
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Consignment stock
Consignment stock is stock legally owned by one party, but held by another, meaning that the risk and rewards regarding to the said stock remains with the first party while the second party is responsible for distribution or retail operations.
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Contra
Contra may refer to.
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Credit (disambiguation)
Credit refers to any form of deferred payment, the granting of a loan and the creation of debt.
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Debit (disambiguation)
A debit is one side of an entry in double-entry bookkeeping, reflecting the amount taken out of an account.
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Debit note
A debit note or debit memorandum (memo) is a commercial document issued by a buyer to a seller as a means of formally requesting a credit note.
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Depreciation
In accountancy, depreciation refers to two aspects of the same concept.
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Deutsche Bank Twin Towers
The Deutsche Bank Twin Towers, also known as Deutsche Bank Headquarters (German: Zwillingstürme der Deutschen Bank or Hauptverwaltung Deutsche Bank AG), is a twin tower skyscraper complex in the Westend-Süd district of Frankfurt, Germany.
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Documentary collection
A documentary collection is a process in which a seller instructs their bank to forward documents related to the export of goods to a buyer's bank with a request to present these documents to the buyer for payment, indicating when and on what conditions these documents can be released to the buyer.
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Double-entry bookkeeping system
Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account.
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E-ZPass
E‑ZPass is an electronic toll collection system used on most tolled roads, bridges, and tunnels in the Midwestern and Northeastern United States, as far south as North Carolina and as far west as Illinois.
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Ecological debt
Ecological debt refers to the accumulated debt of wealthier countries (from a defined date in the past until present) for having plundered poorer countries by the exploitation of their resources, the degradation of their natural habitat, the beggaring of local people and/or the free occupation of environmental space for waste discharge.
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Economic model
In economics, a model is a theoretical construct representing economic processes by a set of variables and a set of logical and/or quantitative relationships between them.
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Economy
An economy (from Greek οίκος – "household" and νέμoμαι – "manage") is an area of the production, distribution, or trade, and consumption of goods and services by different agents.
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Expense
In common usage, an expense or expenditure is an outflow of money to another person or group to pay for an item or service, or for a category of costs.
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Ezetap
Ezetap is a Bengaluru-based mobile payments company and financial technology provider, founded in 2011.
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Financial accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
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Financial services
Financial services are the economic services provided by the finance industry, which encompasses a broad range of businesses that manage money, including credit unions, banks, credit-card companies, insurance companies, accountancy companies, consumer-finance companies, stock brokerages, investment funds, individual managers and some government-sponsored enterprises.
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Financial transaction
A financial transaction is an agreement, or communication, carried out between a buyer and a seller to exchange an asset for payment.
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Form 1099-K
In the United States, Form 1099-K "Payment Card and Third Party Network Transactions" is a variant of Form 1099 used to report payments received through reportable payment card transactions (such as debit, credit, or stored-value cards) and/or settlement of third-party payment network transactions.
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Form 1099-MISC
In the United States, Form 1099-MISC is a variant of Form 1099 used to report miscellaneous income.
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Freight expense
In accounting, the concept of a freight expense or freight spend account can be generalized as a payment for sending out a product to a customer.
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General journal
General journal is a daybook or journal which is used to record transactions relating to adjustment entries, opening stock, accounting errors etc.
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General ledger
A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses.
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History of accounting
The history of accounting or accountancy is thousands of years old and can be traced to ancient civilizations.
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Index of accounting articles
This page is an index of accounting topics.
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Index of real estate articles
This aims to be a complete list of the articles on real estate.
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Interbank network
An interbank network, also known as an ATM consortium or ATM network, is a computer network that enables ATM cards issued by a financial institution that is a member of the network to be used to perform ATM transactions through ATMs that belong to another member of the network.
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Journal (disambiguation)
A journal can be an academic journal, diary, literary magazine, daily newspaper, or scientific journal.
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Journal entry
Journal entries are an important part of accountancy.
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Ledger
A ledger is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account.
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Liability (financial accounting)
In financial accounting, a liability is defined as the future sacrifices of economic benefits that the entity is obliged to make to other entities as a result of past transactions or other past events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.
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Medici Bank
The Medici Bank (Italian: Banco dei Medici) was a financial institution created by the Medici family in Italy during the 15th century (1397–1494).
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Negative number
In mathematics, a negative number is a real number that is less than zero.
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Net settlement
A net settlement is the process by which banks calculate the collective total of all transactions on any given day.
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Normal balance
Normal balance is the accounting classification of an account.
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Overdraft
An overdraft occurs when money is withdrawn from a bank account and the available balance goes below zero.
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Payment card industry
The payment card industry (PCI) denotes the debit, credit, prepaid, e-purse, ATM, and POS cards and associated businesses.
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Purchase discount
Purchase discount is an offer from the supplier to the purchaser, to reduce the payment amount if the payment is made within a certain period of time.
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Purchase ledger
A bought ledger is a system in accounting by which a business records and monitors its creditors.
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Real bills doctrine
The real bills doctrine asserts that money should be issued in exchange for short-term real bills of adequate value.
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Sales (accounting)
In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or rendering its services.
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Settlement (finance)
Settlement of securities is a business process whereby securities or interests in securities are delivered, usually against (in simultaneous exchange for) payment of money, to fulfill contractual obligations, such as those arising under securities trades.
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Skype
Skype is a telecommunications application software product that specializes in providing video chat and voice calls between computers, tablets, mobile devices, the Xbox One console, and smartwatches via the Internet and to regular telephones.
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Slush fund
A slush fund, also known as a black fund, is a fund or account maintained for corrupt or illegal purposes, especially in the political sphere.
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Tax ladder
Tax ladder is a term sometimes used to refer to the formula for calculating a taxpayer's tax liability in a given year for United States federal personal income tax purposes.
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Tim Hortons
Tim Hortons Inc. (known internationally as Tim Hortons Cafe and Bake Shop, colloquially and corporately known as Timmys, Timmies, Timmy, or Tims) is a Canadian-based multinational fast food restaurant known for its coffee and donuts.
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Time-based currency
In economics, a time-based currency is an alternative currency or exchange system where the unit of account/value is the person-hour or some other time unit.
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Tops Friendly Markets
Tops Friendly Markets is an American supermarket chain based in Williamsville, New York, with stores in New York, Vermont, and northern Pennsylvania.
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Trade Sanction Reform and Export Enhancement Act
The Trade Sanction Reform and Export Enhancement Act (Title IX) was enacted by the United States Congress and signed by President Bill Clinton in 2000 (www.fas.usda.gov).
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Trial balance
A trial balance is a list of all the general ledger accounts (both revenue and capital) contained in the ledger of a business.
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Xperedon
Xperedon is an initiative started in 2010, intended to revolutionise the way people make charitable donations.
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123 (interbank network)
Egyptian Banks Co.
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Redirects here:
Contra account, Contra-account, Contra-accounts, Contra-asset, Contra-equity, Contra-liability, Credit (accounting), Credit and debit, Credits and Debits, Credits and debits, Debit, Debit (accounting), Debit and credit, Debits, Debits & credits, Debits and Credits, T account, T accounts.
References
[1] https://en.wikipedia.org/wiki/Debits_and_credits
