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Balance Sheet – Assets

Marilyn moves on to explain the balance sheet, a financial statement that reports the amount of a company’s (A)assets, (B) liabilities, and (C) stockholders’ (or owner’s) equity at a...

Category | Accounting Basics

Double-Entry, Debits and Credits

Double-Entry Except for some very small companies, the standard method for recording transactions is double-entry. Double-entry bookkeeping or double-entry accounting means that every transaction...

Category | Bookkeeping

General Ledger Accounts

The accounts that are used to sort and store transactions are found in the company’s general ledger. The general ledger is often arranged according to...

Category | Bookkeeping

Introduction to Bookkeeping

Introduction to Bookkeeping The term bookkeeping means different things to different people: Some people think that bookkeeping is the same as accounting. They assume that keeping a company’s...

Category | Bookkeeping

Accrual Method

There are two main methods of accounting (or bookkeeping): Accrual method Cash method The accrual method of accounting is the preferred method because it provides: a...

Category | Bookkeeping

Bookkeeping

Our explanation of bookkeeping attempts to provide you with an understanding of bookkeeping and its relationship with accounting. Our goal is to increase your...

Category | Bookkeeping
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