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It can often be useful to follow the guide of an invoicing software such as Debitoor to ensure that your accounting is efficient and in order. Accountants use going concern principles to decide what types of reporting should appear on financial state…
For example, a manufacturing department that molds plastic has some costs that are directly traceable to it, such as the wages and fringe benefits of the direct labor working exclusively in that department. However, the heat for the entire building a…
These sources of funding got me thinking about the wide usage of the standards as to the number of user countries and the limited funding the IASB currently has. IFRS is the international accounting framework within which to properly organize and rep…
In other words, the ratio measures the speed at which a company pays its suppliers. Accounts payable is listed on the balance sheet undercurrent liabilities. The ratio is calculated on a quarterly or on an annual basis, and it indicates how well the …
Disney has bought back its own common shares worth $3.6 billion over the last year as of March 27, 2020. This compares to the $2.9 billion the company has spent on dividends in the last year….
The mark-to-market practice is known as fair value accounting, whereby certain assets are recorded at their market value. This means that when the market moves, the value of an asset as reported in the balance sheet may go up or down. The deviation o…
The centre became part of Chinese University in 1974 and has been responsible for the teaching of one language education (Putonghua and Cantonese) of university students as well as other Putonghua and Cantonese learners. Courses are offered for non-n…
To calculate the cost per unit, add all of your fixed costs and all of your variable costs together and then divide this by the total amount of units you produced during that time period. You may also want to assess fixed costs and the total variable…
However, operating income does not include items such as other income, non-operating income, and non-operating expenses. The Line Producer is one of the first people to be employed on a film’s production by the producer and executive producers. Alter…
Functional expense classification. The functional expense classification is a sorting and presentation method used in accounting, under which expenses are aggregated and reported by the activities for which they were incurred. Examples are benefits …
