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Financial Reporting

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What Is Comprehensive Income: Definition And Parts

Last Updated: May 7, 2025

What Is Comprehensive Income? Comprehensive income shows the full story of how a business is doing with its money. It includes more...

What Is Condensed Financial Statement

Last Updated: May 7, 2025

What Are Condensed Financial Statements? Condensed financial statements are short versions of full financial reports. They give a clear picture of your...

What Is Escrow: A Complete Guide

Last Updated: May 7, 2025

What is Escrow? Escrow is a financial arrangement. In this setup, a neutral third party, called an agent, holds funds or property....

What Is Defalcation: A Complete Guide

Last Updated: May 6, 2025

What Is Defalcation? Defalcation is when someone steals money or resources that are not theirs. It usually happens when a business trusts...

What Is Equilibrium Price: A Simple Guide

Last Updated: May 6, 2025

If you run a small business in India or anywhere else, knowing how to price your goods is key. One important idea...

What Is Days Payable Outstanding (DPO)

Last Updated: May 5, 2025

  What Is Days Payable Outstanding (DPO)? Days Payable Outstanding (DPO) tells us how many days a business takes to pay its...

What Is Inelastic Of Demand

Last Updated: May 5, 2025

  If you run a small business, knowing how your customers buy things is important. One idea that can help is “inelastic...

What Is Elasticity Of Demand

Last Updated: May 5, 2025

What Is Elasticity of Demand? The elasticity of demand is a way to see how people change their buying habits when prices...

What Is Incremental Cost: A Simple Guide

Last Updated: May 2, 2025

What Is Incremental Cost? The incremental cost is just the extra cost your business pays to make or sell one more item...

What Is Payment-In-kind

Last Updated: May 2, 2025

What Is Payment-In-Kind? Payment-in-kind, commonly abbreviated as PIK, refers to the practice of exchanging goods or services instead of using cash. In...

What Is The Imprest Amount

Last Updated: May 2, 2025

What Is an Imprest Amount? Running a business involves handling numerous day-to-day expenses—such as offering refreshments to guests or purchasing basic office...

What Is Hurdle Rate: A Simple Guide

Last Updated: April 29, 2025

What Is a Hurdle Rate? A hurdle rate is the minimum profit a business seeks from a new project. It helps small...

What Is Garnishment: Definition And Features

Last Updated: April 29, 2025

What Is Garnishment? Garnishment sounds like a complex word, but it’s not hard to understand. It means that a boss (like a...

What Are Sales Revenues: Definition And Importance

Last Updated: April 29, 2025

What Are Sales Revenues? Sales revenues are the money a business earns by selling goods or services. People also call it sales...

What Is Split-Off Point

Last Updated: April 29, 2025

Introduction A split-off point happens during making products. One process splits into making different products. If you run a small business, this...

What Is Burden Rate: A Simple Guide

Last Updated: April 28, 2025

What Is a Burden Rate? The burden rate refers to the additional expenses a company incurs beyond an employee’s standard salary. This...

What Is Selling, General, and Administrative (SG&A) Expenses

Last Updated: April 25, 2025

What Are SG&A Expenses? Every business has to spend money to keep things running. These costs are called SG&A expenses. SG&A stands...

What Is Absorption Costing: A Complete Guide

Last Updated: April 24, 2025

What Is Absorption Costing? Absorption costing, also called full costing, is a way to figure out how much it costs to make...

What Is Supply Chain Finance (SCF)

Last Updated: April 24, 2025

Running a business is not easy, especially when managing money. Many small business owners struggle to pay bills on time or wait...

What Is Organic Growth In Business

Last Updated: April 24, 2025

Growing a small business can be challenging, but it’s also incredibly rewarding! One of the most effective ways to expand is through...

What Is Service Revenue: A Simple Guide

Last Updated: April 23, 2025

What Is Service Revenue? Service revenue is the money a business earns by doing tasks for customers or offering services instead of...

What Is Residual Income (RI)

Last Updated: April 23, 2025

What Is Residual Income? Residual income is money left over after a business pays all its costs and earns the minimum profit...

What Is Discounted Cash Flow

Last Updated: April 22, 2025

Do you want to learn how much your business is worth? Or maybe you’re thinking about investing in something new? To make...

What Is Residual Value: A Simple Guide

Last Updated: April 22, 2025

Running a small business is tough, but smart money decisions can help. One key idea to know is residual value. This simple but...

What Is Phantom Profits: A Simple Guide

Last Updated: April 30, 2025

What Are Phantom Profits? Phantom profits are profits that look real on paper but don’t bring money into your business. These profits...

What Is Ordinary Annuity: A Simple Guide

Last Updated: May 13, 2025

What Is an Ordinary Annuity? A standard annuity is a method for making or receiving funds in consistent, equal installments. These payments...

What Is Return on Investment (ROI)

Last Updated: April 21, 2025

Running a business means making smart choices, especially in managing your money. One of the best tools to help you is ROI,...

What Is A Margin: A Complete Guide

Last Updated: April 30, 2025

What Are Business Margins? Running a small business is exciting, but it can also be challenging. One of the most essential things...

What Is Corporate Income-Tax (CIT)

Last Updated: April 16, 2025

Running a small business in India comes with many things to learn. One of the most important things is knowing about taxes....

What Is Days Sales Outstanding (DSO)

Last Updated: April 16, 2025

What Is DSO? DSO stands for Days Sales Outstanding. It shows you how fast your business receives payment after making a sale...

What Is Profit Margin: Definition And Types

Last Updated: April 3, 2025

Managing a small business is a challenging endeavor. There are numerous aspects to consider, such as product sales, employee salaries, and financial...

What Is Profit and Loss Statement

Last Updated: April 21, 2025

Running a small business means keeping a close eye on money. You need to track both income and expenses. One important tool...

What Is Customer Acquisition Cost (CAC)

Last Updated: April 21, 2025

Do you run a small business? Want to know how much it costs to get a new customer? Let’s discuss something called...

What Is Variance Analysis: A Complete Guide

Last Updated: April 3, 2025

Managing a small business can be challenging. Despite your efforts, it can be difficult to determine if you’re heading in the right...

What Is The Yield: Definition, Types And Formula

Last Updated: May 8, 2025

Managing a small business requires vigilant financial oversight. Making informed decisions about expenditure and expansion is crucial. A key factor that can...

What Is Fair Value Accounting

Last Updated: March 28, 2025

What Is Fair Value Accounting? Fair value accounting is a way of recording assets and liabilities based on their current market value....

What Is IFRS In Accounting

Last Updated: March 31, 2025

What is IFRS? IFRS stands for International Financial Reporting Standards. A global accounting system helps businesses prepare their financial reports in a...

What Is Cash Flow Statement In Management Accounting

Last Updated: April 21, 2025

Managing money is one of the most important parts of running a business. A cash flow statement helps business owners see how...

What Is Income From Other Sources

Last Updated: February 21, 2025

What Is “Income From Other Sources”? Income From Other Sources is money a business earns that isn’t from salary, profits, rent, or...

What Are Sundry Expenses: A Simple Guide

Last Updated: April 15, 2025

Introduction Sundry expenses are small, irregular costs that businesses may have. These costs do not fit into substantial spending categories like rent...

What Is Forecasting In Business

Last Updated: February 20, 2025

What Is Business Forecasting? Business forecasting is like looking into the future using past and present information. It helps business owners plan...

What Is Deferred Expense: A Complete Guide

Last Updated: May 13, 2025

Deferred expenses are payments businesses make in advance for things they will use later. Instead of counting them as a cost right...

What Is A Private Equity Firm

Last Updated: February 18, 2025

Private equity firms help businesses grow by investing money and offering expert advice. They collaborate with private companies that do not list...

What Are Past Expenses: A Simple Guide

Last Updated: April 7, 2025

Running a small business means handling many tasks, and managing money is one of the most important. One key part of financial...

What Is Total Expense Ratio (TER)

Last Updated: April 15, 2025

What Is Total Expense Ratio (TER)? Total Expense Ratio (TER) is a financial term that helps small business owners see how much...

What Is Indirect Expense: A Complete Guide

Last Updated: May 21, 2025

What Are Indirect Expenses? Indirect expenses include the costs that help run a business but do not tie to making a specific...

What Is Preliminary Expenses: A Complete Guide

Last Updated: May 29, 2025

Introduction to Preliminary Expenses Starting a business is exciting, but it also comes with costs. Before your business officially begins operations, you...

What Is Expense Ratio: A Complete Guide

Last Updated: February 18, 2025

Running a small business means keeping an eye on your money. Knowing where your money goes helps you make better decisions. One...

What Is Miscellaneous Expenses: Definition Types And Example

Last Updated: May 26, 2025

Introduction When you run a small business, keeping track of your money is essential. If you’re not careful, small costs can add...

What Is Enterprise Resource Planning

Last Updated: May 7, 2025

What is an ERP System? An Enterprise Resource Planning (ERP) system is software that helps businesses manage their work better. It keeps...

What Is Enterprise Value: Definition, Formula and Examples

Last Updated: May 7, 2025

What is Enterprise Value (EV)? Enterprise value (EV) indicates your company’s overall worth. To understand your company’s value, consider total shares, debts,...

What Is Accrued Expenses: A Comprehensive Guide

Last Updated: January 28, 2025

Understanding financial terms can feel overwhelming, but it must not be. If you run a small business, it’s helpful to know about...

What Are Non-Operating Expenses

Last Updated: January 28, 2025

What Are Non-Operating Expenses? Non-operating expenses are the costs a business pays that are not part of its daily work. These expenses...

What Are Operating Expenses: A Complete Guide for Businesses

Last Updated: March 21, 2025

Operating expenses, or OPEX, are the regular costs that keep a business running each day. These costs are essential for any business...

What Are Outstanding Expenses: Definition, Examples

Last Updated: May 19, 2025

What Are Outstanding Expenses? Outstanding expenses are those business costs that have been incurred but not yet paid. These are considered current...

What Is Financial Analysis: A Simple Guide

Last Updated: May 6, 2025

  Introduction Do you want your small business to grow and succeed? One way to make this happen is by learning to...

What Is Expenses: How To Manage in Simple Way

Last Updated: March 21, 2025

What Are Business Expenses? Running a business costs money. These costs are known as business expenses, and they are part of what...

What is Bank Reconciliation Statement

Last Updated: May 2, 2025

Introduction A Bank Reconciliation Statement (BRS) is an important tool for managing your business’s finances. It helps you compare your company’s financial...