Spotting creative accounting practices on the balance sheet can be broken down into three categories for analysis: assets, liabilities, and equity. Here we’ll explore some of the ways each of ...

A financial statement that lists the assets, liabilities and equity of a company at a specific ... savings and short-term investment accounts. Accounts receivable is the income derived from ...

Common stock represents ownership in a company, not a direct asset or liability ... To balance out that accounting entry, stockholders' equity is credited by the same amount.