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2. Debits and credits - Wikipedia

   en.wikipedia.org/wiki/Debits_and_credits

   e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...

3. Cash receipts journal - Wikipedia

   en.wikipedia.org/wiki/Cash_receipts_journal

   Cash receipts journal. A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal.

4. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   If the lessor gives the lessee a cash allowance for improvements, this is treated as a reduction of rent and amortized over the lease term. Lease Bonus: Prepayment for future expenses. Classified as an asset; amortized using the straight-line method over the life of the lease. Rent Kicker, or Percentage Rent: Common in retail store leases.

5. Special journals - Wikipedia

   en.wikipedia.org/wiki/Special_journals

   Cash money, EFTPOS, cheques, credit cards. Receipts and payments. Credit sale of inventory on credit Purchases. Cash Journals record items sold or purchased with cash and they also record income received (debtor payment, interest) and daily expenses. If the transaction is of a cash nature, you must be convinced that money/cheque/credit card was ...

6. Adjusting entries - Wikipedia

   en.wikipedia.org/wiki/Adjusting_entries

   t. e. In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.

7. 10 Receipt Scanner Apps That Reward You for Everyday Shopping

   www.aol.com/finance/best-receipt-scanner-apps...

   1. Fetch Rewards: Best for Free Gift Cards. Fetch Rewards lets you earn a minimum of 25 reward points by scanning digital and print receipts — 35 points minimum for qualifying purchases. It also ...