Learn what a compensating balance is, how it can affect loan terms, its role in business borrowing, plus key examples and accounting rules.

A balance sheet is a financial statement that provides a broad overview of a given firm's assets, liabilities and shareholders' equity. This important document gives management and other interested ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Investopedia / Julie Bang The available balance in a checking account or on-demand account ...

Some business owners are tempted to leave their balance sheets to their accountants, but it is important for leadership to understand how to read their balance sheets in order to keep an eye on their ...