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Accounting - The Lan

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Question
Answer
Primary reason to keep records   is to know whether or not your company made a profit or a loss  
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Who Needs These Records?   Manager and Owner  
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What are suppliers?   Decide whether to extend credit  
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What is a Lender?   Decide whether to lend a business money  
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What does the government have to do with accounting?   Arrive at fair tax rates  
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What are Financial Statements?   Reports that summarize financial data over a period of time  
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What is a Balance Sheet?   Reports a business’s assets, liabilities, and capital on a specific date  
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Can you tell me the accounting equation?   Assets = Liabilities + Capital  
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What are some examples of Assets?   Cash&Accounts Receivable&Inventory&Buildings  
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What are some examples of Liabilities?   Accounts Payable Loans Payable  
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What is a Capital?   The amount an organization or individual is worth  
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What is the difference between Cash Flow and Working Capital?   Cash Flow- Must have cash on hand to pay bills Working Capital-Determine if you are able to pay your debts  
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