In accounting, every financial transaction is recorded by two entries on the company's books. These two transactions are called a "debit" and a "credit," and together, they form the foundation of ...

Opinions expressed by Entrepreneur contributors are their own. One of the tools that can be used to assess the performance of your business or organization is a balance sheet. A balance sheet, which ...

Discover how share premium accounts are positioned on balance sheets and their strategic financial uses, including issuing bonus shares and expense coverage.