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Bookkeeping

What Are Operating Expenses on the Income Statement?

A non-operating expense is an expense incurred by a business that is unrelated to the business’s core operations. The most common types of non-operating expenses are interest charges or other costs of borrowing and losses on the disposal of assets. Accountants sometimes remove non-operating expenses to examine the performance of the business, ignoring the effects …

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What Is an Accounting Journal? Definition of Journal in Accounting

When the transactions are recorded in the journal, they are called as Journal Entries. To create an accounting journal, record the information about your financial transactions. The details of financial transactions can be derived from invoices, purchase orders, receipts, cash register tapes and other data sources. A journal entry is a record of the business …

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