balance-sheet entry

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English-russian accounting dictionary. 2014.

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  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • balance Sheet — An accounting summary of the financial position of an organization or individual at a specific date. A balance sheet offers a snapshot of *assets, liabilities, and *equity, and it sets out the results of the *accounting equation of *double entry… …   Auditor's dictionary

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period …   Wikipedia

  • Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

  • Momentum accounting and triple-entry bookkeeping — is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote.[1] It is hard to imagine alternatives to the universal system of double entry bookkeeping, but this is one. In regular, double… …   Wikipedia

  • Single-entry bookkeeping system — also known as Single entry accounting system is a one sided accounting entry to maintain financial information.OverviewMost businesses maintain a record of all transactions based on the double entry bookkeeping system. However, many small, simple …   Wikipedia

  • Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary …   Investment dictionary

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • closing entry — ➔ entry * * * closing entry UK US noun [C] ► ACCOUNTING the final entry in an accounting period before moving it to a balance sheet (= an account that calculates profit and loss) …   Financial and business terms

  • trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Accounting dictionary


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