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Learn about the cash method of accounting, also known as cash-basis accounting, which records revenue when cash is received and expenses when they are paid in cash. Compare it with the accrual method and see its use in different types of businesses and tax purposes.
A deposit slip is a form used to document a deposit transaction at a bank. It includes the type, amount and source of the items deposited, such as cheques or cash, and the bank's transit number.
A receipt is a document acknowledging that a person has received money or property in payment following a sale or other transfer of goods or service. Learn about the different kinds of receipts, such as shop receipts, banking receipts, and shipping lists, and their legal and practical implications.
For example, a tenant who writes a rent cheque to a landlord would enter a credit for the bank account on which the cheque is drawn, and a debit in a rent expense account. Similarly, the landlord would enter a credit in the rent income account associated with the tenant and a debit for the bank account where the cheque is deposited.
A bill of sale is a document that transfers ownership of goods from one person to another. Learn about the historical origin, the types (absolute and conditional), and the legislation of bills of sale in England and Wales.
A UCC-1 financing statement is a legal form that a creditor files to perfect a security interest in the personal property of a debtor. Learn about the purpose, content, filing, and duration of a UCC-1 financing statement in the United States.
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