Accounts receivable - The amount of money owed by customers or clients to a business after goods or services have been delivered and/or used., Accounts payable - The amount of money a company owes creditors (suppliers, etc.) in return for goods and/or services they have delivered., Balance sheet - A financial report that summarizes a company's assets (what it owns), liabilities (what it owes) and owner or shareholder equity ;at a given time, Credit - An accounting entry that may either decrease assets or increase liabilities and equity on the company's balance sheet, depending on the transaction, Debit - An accounting entry where there is either an increase in assets or a decrease in liabilities on a company's balance sheet, Diversification - The process of allocating or spreading capital investments into varied assets to avoid over-exposure to risk., Insolvency - A state where an individual or organization can no longer meet financial obligations with lender(s) when their debts come due., General ledger - A complete record of the financial transactions over the life of a company., Xero - Cloud accounting application, Cloud Accounting - Cloud computing accounting software is accounting software that is hosted on remote servers,

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