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Popular Accounting Topics

Accounting for Merchandising Activities
Debits and Credits (Double Entry Accounting)
Time Value of Money & Present/Future Values
Complex Debt & Equity Instruments
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Accounting & Finance Ratios
Valuing Common Stock
Corporate Income Taxes
Lower of Cost or Market (LCM) & Inventory Valuation
Chart of Accounts & Bookkeeping
Bonds Payable & Long Term Liabilities
Capital Assets

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Accounts Receivable Ledger

A subsidiary ledger listing individual credit customer accounts. The accounts receivable ledger lists all the accounts that are owed by customers to the company, in an aging AR trial balance format. Common categories of accounts receivables include 1-30 days, 31 - 60 days, 61 - 90 days and 90 days+. The longer an AR is outstanding, the difficult it becomes to collect on such accounts.

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