Dating journal entry quickbooks

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“LIFO,” last in, first out; “FIFO,” first in, first out; “average,” an average cost over a given period, “last cost,” the cost based on the last purchase; “standard,” a “deemed” amount related to but not tied to a specific purchase, “serialized,” based on a uniquely identifiable serial number or character of each inventory item Invoice - the original billing from the seller to the buyer, outlining what was purchased and the terms of sale, payment, etc.Accounting - process of identifying, measuring, and reporting financial information of an entity Accounting Equation - assets = liabilities equity Accounts Payable - money owed to creditors, vendors, etc.Accounts Receivable - money owed to a business, i.e.credit sales Accrual Accounting - a method in which income is recorded when it is earned and expenses are recorded when they are incurred, all independent of cash flow Accruals - a list of expenses that have been incurred and expensed, but not paid or a list of sales that have been completed, but not yet billed Amortization - gradual reduction of amounts in an account over time, either assets or liabilities Asset - property with a cash value that is owned by a business or individual Audit Trail - a record of every transaction, when it was done, by whom and where, used by auditors when validating the financial statement Auditors - third party accountants who review an entity’s financial statements for accuracy and provide a statement to that effect Balance Sheet - summary of a company's financial status, including assets, liabilities, and equity Bookkeeping - recording financial information Budgeting - the process of assigning forecasted income and expenses to accounts, which amounts will be compared to actual income and expense for analysis of variances Capital Stock - found in the equity portion of the balance sheet describing the number of shares sold to shareholders at a predetermined value per share, also called “common stock” or “preferred stock” Capital Surplus - found in the equity portion of the balance sheet accounting for the amount shareholders paid that is greater or lesser than the “capital stock” amount Capitalized Expense - expenses that are accumulated, not expensed as incurred, to be amortized over a period of time; i.e.the development cost of a new product Chart of Accounts - a listing of a company's accounts and their corresponding numbers Cash-Basis Accounting - a method in which income and expenses are recorded when they are paid.

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