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2. Plug (accounting) - Wikipedia

   en.wikipedia.org/wiki/Plug_(accounting)

   Plugging will make an analysis unreliable, resulting for example in a flawed ratio analysis, performance analysis and other attachments on a financial model like equity valuation, budgeting and loan appraisal, and debt structuring.

3. Provision (accounting) - Wikipedia

   en.wikipedia.org/wiki/Provision_(accounting)

   In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement.

4. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

5. Single-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Single-entry_bookkeeping

   Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...

6. Reserve (accounting) - Wikipedia

   en.wikipedia.org/wiki/Reserve_(accounting)

   In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital.

7. Corporation - Wikipedia

   en.wikipedia.org/wiki/Corporation

   This essentially becomes the equivalent of unissued capital, where it is not classified as an asset on the balance sheet (passive capital). The law of the jurisdiction in which a corporation operates will regulate most of its internal activities, as well as its finances.