A promissory note is a legal document representing a binding contract in which one party loans a fixed amount of money to another party. The document contains the loan's repayment schedule, any ...

If you're lending to a relative or friend, you'll want to craft a written agreement. This sample promissory note (also available in Microsoft Word, PDF and plain text downloadable files) spells out ...

Financial data are most often recorded using a technique called double-entry accounting. This method relies upon a mathematical construct called the accounting equation. Any time an adjustment is made ...