Read to find out more about amortization, an important accounting method that accounts for the reduction in value of intangible assets over time.

Accounts receivable is the income derived from credit accounts. For the balance sheet, it's the total amount of income to be received that's logged into the books at the close of the fiscal year.

Spotting creative accounting practices on the balance sheet can be broken down into three categories for analysis: assets, ...

When it comes to building out a balance sheet, an organization’s accounts payable come into play. As you work through a balance sheet, you’ll need to determine whether accounts payable are an ...

These two ratios appear in the current assets category of a business's balance sheet. Accounts receivable turnover indicates how effective a company is at collecting on debts owed to it.