Ledgers & Journals

  1. How To Analyze A Company's Financial Position

    Find out how to calculate important ratios and compare them to market value.
  2. Getting Acquainted With Treasury Stock

    When publicly traded businesses decided to buy back some of their outstanding shares, ...
  3. Financial History: The Evolution Of Accounting

    Follow accounting from its roots in ancient times to the profession we now depend ...
  1. Why is the use of contra accounts so important for maintaining ledgers?

    Examine the role of contra accounts in financial accounting, including several examples of different contra accounts found ...
  2. What are the accounting entries when a company issues a callable bond?

    Learn how callable bonds are treated on balance sheets, and understand why callable bonds often pay investors a premium for ...
  3. What's the difference between the general ledger and a general journal?

    Keeping records for most organizations require a double-entry bookkeeping system, which revolves around transactions in the ...
  4. How do you calculate credits and debits in the general ledger?

    Know the key points when balancing a ledger and why it's essential to understand the relationship between credits and debits ...
Hot Definitions
  1. GBP

    The abbreviation for the British pound sterling, the official currency of the United Kingdom, the British Overseas Territories ...
  2. Diversification

    A risk management technique that mixes a wide variety of investments within a portfolio. The rationale behind this technique ...
  3. European Union - EU

    A group of European countries that participates in the world economy as one economic unit and operates under one official ...
  4. Sell-Off

    The rapid selling of securities, such as stocks, bonds and commodities. The increase in supply leads to a decline in the ...
  5. Brazil, Russia, India And China - BRIC

    An acronym for the economies of Brazil, Russia, India and China combined. It has been speculated that by 2050 these four ...
  6. Brexit

    The Brexit, an abbreviation of "British exit" that mirrors the term Grexit, refers to the possibility of Britain's withdrawal ...
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