{"id":1115,"date":"2019-09-20T08:39:02","date_gmt":"2019-09-20T08:39:02","guid":{"rendered":"https:\/\/cdmarathon.net\/news\/?p=1115"},"modified":"2022-06-02T19:17:17","modified_gmt":"2022-06-02T19:17:17","slug":"off-balance-sheet-definition","status":"publish","type":"post","link":"https:\/\/cdmarathon.net\/news\/2019\/09\/20\/off-balance-sheet-definition\/","title":{"rendered":"Off Balance Sheet Definition"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Total Pageviews<\/a><\/li>\n<li><a href=\"#toc-1\">What Goes On A Balance Sheet<\/a><\/li>\n<li><a href=\"#toc-2\">What Form Do You Need From The Bank To Complete A Bank Reconciliation?<\/a><\/li>\n<li><a href=\"#toc-3\">Dbs1034 Biz Trx Week 9 Balancing Off Accounts<\/a><\/li>\n<li><a href=\"#toc-4\">How To Calculate Credit And Debit Balances In A General Ledger<\/a><\/li>\n<li><a href=\"#toc-5\">Causes Of An Unbalanced Trial Balance<\/a><\/li>\n<li><a href=\"#toc-6\">Join Over 140,000 Fellow Entrepreneurs Who Receive Expert Advice For Their Small Business Finances<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"257px\" alt=\"Balancing off Accounts\"\/><\/p>\n<p>In a smaller firm, this task is taken on by the bookkeeper, with the completed balance sheet being reviewed by an outside accountant. If a company is publicly-held, then the contents of its balance sheet is reviewed by outside auditors for the first, second, and third quarters of its fiscal year. The auditors must conduct a full audit of the balance sheet at year-end, before the year-end balance sheet can be released. As an example of how the accounting equation works, a store owner wants to buy new shelves, at a cost of $1,000. To do so, he purchases the shelves on credit for $1,000 from an office supply store. This results in a $1,000 increase in the store owner\u2019s assets , as well as an offsetting $1,000 in liabilities . This represents a balanced transaction, where assets increased by $1,000 and liabilities also increased by $1,000.<\/p>\n<p>It must show the name of the individual or business, the title \u201cTrial Balance\u201d and, very importantly, the date. Assets are items that provide future economic benefit to a company. A statement of changes in equity does exactly as it says on the tin! It shows the changes to the shares and reserves of the company ov&#8230; Write the starting date of the next period and write balance b\/d with the same balancing figure. Enjoy access to millions of ebooks, audiobooks, magazines, and more from Scribd. Instant access to millions of ebooks, audiobooks, magazines, podcasts and more.<\/p>\n<h2 id=\"toc-0\">Total Pageviews<\/h2>\n<p>You can pull your general ledger report, specify an account, and review the details and supporting documentation (invoices, receipts, etc.). In this example, the transaction is for a cash payment from a client account to ABCDEFGH Software. Since the cash account is receiving income, then the debit column will show an increase and display a sum for the amount.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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width=\"251px\" alt=\"Balancing off Accounts\"\/><\/p>\n<p>Whether each adds to or subtracts from an account&#8217;s total depends on the type of account. For example, debiting an income account causes it to increase, while the same action on an expense account results in a decrease. Goods-receipt\/invoice-receipt accounts can have either a credit or debit balance. The general ledger functions as a collective summary of transactions posted to subsidiary ledger accounts, such as cash, accounts payable, accounts receivable and inventory. The asset information on the balance sheet can be combined with the sales line item on the income statement to estimate the efficiency with which a business is using its assets to produce sales. For example, the asset turnover ratio shows the efficiency of asset usage by dividing average total assets by net sales.<\/p>\n<h2 id=\"toc-1\">What Goes On A Balance Sheet<\/h2>\n<p>The return generated by a business can be calculated by dividing the net income figure on the income statement by the shareholders\u2019 equity figure on the balance sheet. A variation on the concept is to divide net income by the total assets figure on the balance sheet.<\/p>\n<p>Step 2) Check the figures from the ledger against those of the trial balance. Make sure that none are missing, none are missing, none are on the wrong side, and none are the wrong amount. Revenue accounts are accounts related to income earned from the sale of products and services, or interest from investments. Janet Berry-Johnson is a CPA with 10 years of experience in public accounting and writes about income taxes and small business accounting. Investopedia requires writers to use primary sources to support their work.<\/p>\n<p>This function provides for monitoring the safety, availability and movement of the property of enterprises, the correctness and timeliness of settlements with the state and other business entities. Enterprise management is an activity that forms a complex and interconnected system that depends both on the external environment surrounding the enterprise and on the internal factors of its operation. Effective leadership requires timely, complete and reliable information. Clear the balance of the expense accounts by debiting income summary and crediting the corresponding expenses. The balance sheet is one of the three fundamental financial statements. The financial statements are key to both financial modeling and accounting. Because the balances in the temporary accounts are transferred out of their respective accounts at the end of the accounting year, each temporary account will have a zero balance when the next accounting year begins.<\/p>\n<h2 id=\"toc-2\">What Form Do You Need From The Bank To Complete A Bank Reconciliation?<\/h2>\n<p>Debits and credits of a trial balance being equal ensure there are no mathematical errors, but there could still be mistakes or errors in the accounting systems. Take note that at the end of the month those accounts with balances to be transferred to the Income Statement use the word income statement instead of balance c\/d. Units should consider using an allowance for doubtful accounts when they are regularly providing goods or services \u201con credit\u201d and have experience with the collectability of those accounts. The following entry should be done in accordance with your revenue and reporting cycles , but at a minimum, annually. Total return swaps are a type of credit derivative that can be an off-balance sheet item. Financial institutions regularly use this form of financing.<\/p>\n<p>Following the accounting equation, any debit added to a GL account will have a corresponding and equal credit entry in another account, and vice versa. The balance sheet is prepared from an organization\u2019s general ledger, and is automatically generated by its accounting software. It is reviewed and adjusted by the firm\u2019s general ledger accountant.<\/p>\n<h2 id=\"toc-3\">Dbs1034 Biz Trx Week 9 Balancing Off Accounts<\/h2>\n<p>At the end of the accounting year the balances will be transferred to the owner&#8217;s capital account or to a corporation&#8217;s retained earnings account. You can use the account balances in the general ledger to generate the trial balance. A trial balance lists every account and the current account balance. The dollar amount of total debits must equal total credits in the double-entry accounting system. However, there is still no sustainable list of information that should be reflected on off-balance sheet accounts.<\/p>\n<ul>\n<li>Revenue and expense accounts do not have a brought down balance, since they are closed off and the figure transferred to the income statement.<\/li>\n<li>Accounts with zero balances or no recent entries are often omitted from the general ledger.<\/li>\n<li>The main purpose for balancing is to pinpoint a business\u2019s financial standing at a given point in time.<\/li>\n<li>As a result, the ending balance of each ledger account as shown in the trial balance worksheet is the sum of all debits and credits that have been entered to that account based on all related business transactions.<\/li>\n<li>A trial balance will not balance if both sides do not equal, and the reason has to be explored and corrected.<\/li>\n<li>Investopedia requires writers to use primary sources to support their work.<\/li>\n<\/ul>\n<p>A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure the entries in a company&#8217;s bookkeeping system are mathematically correct.<\/p>\n<h2 id=\"toc-4\">How To Calculate Credit And Debit Balances In A General Ledger<\/h2>\n<p>A GL enables a business to compile a trial balance where all debits and credits are totaled. Most organizations do this periodically, often at the end of a reporting period, so they can proactively stay on top of expenses.<\/p>\n<p>Our customer service team will review your report and will be in touch. Accounting management of enterprises\u2019 own of in the conditions of legislative changes. The Structured Query Language comprises several different data types that allow it to store different types of information&#8230; Free Financial Modeling Guide A Complete Guide to Financial Modeling This resource is designed to be the best free guide to financial modeling! Enroll for free in CFI\u2019s Corporate Finance Fundamentals Course for an introduction to key concepts in investment banking, private equity, FP&#038;A, and more. Only if the columns are the same can you consider your ledger work to be correct. If they do not agree, the ledger is said to be out of balance.<\/p>\n<p>A general ledger is a record-keeping system for a company\u2019s financial data, with debit and credit account records validated by a trial balance. Let us continue the unit 2 assignment from topic2.1and2.2. You have recorded the transactions in the books and original entry and post them to the various ledgers.You now need to balance off those ledger accounts.<\/p>\n<ul>\n<li>It incorporates every journal entry since your company launched.<\/li>\n<li>However, it cannot confirm that these entries were made in the correct accounts, only that they were made into both a credit and a debit account.<\/li>\n<li>A trial balance is an extremely useful accounting tool, but it does have several limitations to keep in mind.<\/li>\n<li>However, just because a trial balance is equal on both sides, that does not mean there aren&#8217;t errors.<\/li>\n<li>The company itself has no direct claim to the assets, so it does not record them on its balance sheet (they are off-balance sheet assets), while it usually has some basic fiduciary duties with respect to the client.<\/li>\n<\/ul>\n<p>Of the financial statements, the balance sheet is stated as of the end of the reporting period, while the income statement and statement of cash flows cover the entire reporting period. The trial balance is the first attempt at balancing a business&#8217; books at the end of an accounting period. As mentioned above, the trial balance is part of the accounting cycle and the correct sequence of accounting procedures. It&#8217;s compiled after all general journal entries have been posted to the general ledger and those totals have been computed. For example, if there were 12 general journal entries that involved cash, there should be 12 general ledger entries that involve cash.<\/p>\n<p>When a company borrows funds, the cash balance increases, and the debt balance increases by the same amount. After including the balance of suspense account <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> in the Trial Balance, it will appear to be tallied. Just like assets, you\u2019ll classify them as current liabilities and non-current liabilities .<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"Balancing off Accounts\"\/><\/p>\n<p>Either approach is used by investors to determine the rate of return being generated. If the amount is substantial, start with the larger transactions made during the month and make sure no numbers were transposed and that the transaction was applied to the proper ledger account. A trick for checking for a transposition error is divide by 9. If the difference between the two sides is divisible by 9. So, if the debit <a href=\"https:\/\/www.bookstime.com\/articles\/balancing-off-accounts\">Balancing off Accounts<\/a> side equals $4,585 and the credit side equals $4,855, there&#8217;s a chance that it&#8217;s a transpositional error since the difference ($270) is divisible by 9. If that checks out, recalculate the ledgers with the most transactions, which for most businesses is cash and sales. If the amount is an even number &#8211; for example $500 &#8211; check to see if a transaction for that amount occurred and that it was posted properly.<\/p>\n<p>This worksheet is used to check the mathematical accuracy of a business\u2019s bookkeeping. When you have finished, check that credits equal debits in order to ensure the books are balanced.<\/p>\n<p>If the figures are not the same, something has been missed or miscalculated and the books are not balanced. Credit Balance \u2013 Opposite to debit balance, credit balance is applicable when the credit side sum is bigger. The computer and bank loan accounts have single entries on one side, like the furniture account, so they need to be treated in the same way. This amount is the total as well as the balance in the account. For freelancers and SMEs in the UK &#038; Ireland, Debitoor adheres to all UK &#038; Irish invoicing and accounting requirements and is approved by UK &#038; Irish accountants. QuickBooks ProAdvisoror bookkeeper who specializes in your industry. These experts can help you manage your company\u2019s financial operations.<\/p>\n<p>This information will then be used to complete the trial balance. You are required to record the transaction, balance off and prepare a Trial Balance. Mr. Ojola has the following transactions for the month of June 1999. Debit and credits in the end has to match the overall balance otherwise there is going to a a problem. Risk insurance also becomes helpful when you need credit protection.<\/p>\n<p>In manual accounting systems, the whole process called taking off a trial balance was usually done at the end of each week or month. The ledger should be balanced after each full accounting entry.<\/p>\n<p>Such uniformity guarantees there are no unequal debits and credits that have been incorrectly entered during the double-entry recording process. However, a trial balance cannot detect bookkeeping errors that are not simple mathematical mistakes. At the end of the financial accounting period a business must balance its books \u2013 the first step to summarizing and analyzing the financial position and income of the business. You have identified two sides of a ledger \u2013 a debit and a credit. You must balance off an account by taking a figure to the financial statements. All ledger accounts must be balances at the end of a period.<\/p>\n<p>If you bought $500 worth of office supplies with your credit card but accidentally posted it as a cash transaction, this will throw off your trial balance. Balancing accounts is an ever-present step in annual accounting cycles. This is typically one of the last things to do before financial statements are completed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Total Pageviews What Goes On A Balance Sheet What Form Do You Need From The Bank To Complete A Bank Reconciliation? Dbs1034 Biz<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1115","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/comments?post=1115"}],"version-history":[{"count":1,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1115\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1115\/revisions\/1116"}],"wp:attachment":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/media?parent=1115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/categories?post=1115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/tags?post=1115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}