Accounts : | Categories for assets, liabilities, equities, revenues and expenses in which you record transactions. |
Accounts Payable : | The money that you owe to your vendors for goods and services. |
Accounts Receivable : | The money that customers owe you for goods and services. |
Accrual : | Recognising an expense or revenue when the transaction occurs, not when money is actually exchanged. A more precise system for determining profits. |
Ageing : | Listing accounts according to when the payments are due. |
Balance Sheet : | A financial statement that shows where your business is financially at a specific time. |
Bank Reconciliation : | The process of accounting for the differences that appear on your bank statement and the balance of cash according to your records (balancing your chequebook). |
Cash Disbursement : | Any money that's paid out, usually by cheque. |
Chart of Accounts : | A list of all accounts that a business uses, in which each account has a unique number referenced by the ledger. |
Credit : | The portion of a double-entry accounting transaction that increases liabilities and equity, but reduces assets. Also known as the "right side of the account". |
Debit : | The portion of a double-entry accounting transaction that increases assets, but reduces liabilities and equity. Also known as the "left side of the account". |
Equity : | What a business is worth to the owner. This is the difference between the assets and the liabilities. |
Financial Statements : | The formal reports used to communicate financial information about a business. |
General Ledger : | A complete list of a company's accounts, with current balances. |
Income Statement : | A financial statement that shows how much a business has earned or lost in a given accounting period. |
Job Costing : | The process of assigning income and expenses to a project. |
Journal : | A record of all the transactions of a business in the order that they occurred. |
Liabilities : | Any debt, including money or services, that is owed to others. |
POS : | Point Of Sale. |
Posting : | The process of taking journal information and transferring it to the general ledger. |
SME : | Small to Medium sized Enterprise. |
More flexibility with data relationships.
For example, class can be coded at the item level.
Ability to hide accounts.
Cash-basis GST tax return.
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