A ratio of debt to equity is calculated by dividing total debt by the amount of shareholders' equity, found near the bottom ...

A balance sheet report representing your company's assets and liabilities should net out to zero between all of the categories. In other words, the sum of your company assets, liabilities and equity ...

Learn to report contingent liabilities under GAAP. Understand probability categories—probable, possible, remote—and how to ...

Balance-sheet balances carry over from one period to the next. So the ending cash balance from last year will become the beginning cash balance this year. Throughout the year, transactions will ...

When it comes to building out a balance sheet, an organization’s accounts payable come into play. As you work through a balance sheet, you’ll need to determine whether accounts payable are an asset or ...

Learn how to prepare an up-to-date profit and loss statement, balance sheet and statement of cash flows. Many, or all, of the products featured on this page are from our advertising partners who ...

Famed industrialist John D. Rockefeller once quipped that the only thing that gave him pleasure was to see his dividends coming in. A lot of income investors feel that same way, especially those that ...

Common stock outstanding represents all shares owned by investors and insiders. To find common stock outstanding, check the Capital Stock section in 10-Q or 10-K filings. Outstanding shares equal ...

Many investors focus on how much a company pays in dividends. Most companies report their dividends on a cash-flow statement or in a separate accounting summary in their regular disclosures to ...

If you’ve ever wondered what your bank is invested in, there’s good news for you. Yes, good news, even now with everyone worried about the safety and soundness of their bank — because as it happens, ...