A T-account is an informal term for a set of financial records that uses double-entry bookkeeping. The term describes the appearance of the bookkeeping entries. The following are selected journal entries from Printing Plus that affect the Cash account. We will use the...
Net book value (NBV) refers to the historical value of a company’s assets or how the assets are recorded by the accountant. NBV is calculated using the asset’s original cost – how much it cost to acquire the asset – with the depreciation, depletion, or amortization of...
Second, when times are good, capital can be raised by issuing either stocks or bonds. However, when times are bad, suppliers of capital typically prefer a secured position, which, in turn, puts more emphasis on the use of debt capital. With this in mind, management...
Bookkeeping becomes more difficult when business transactions are lumped together with personal activity. Most accounting software offers a range of features that are suited for almost any type of small business. Fortunately, small business owners don’t need to be...
Feature papers represent the most advanced research with significant potential for high impact in the field. A FeaturePaper should be a substantial original Article that involves several techniques or approaches, provides an outlook forfuture research directions and...
Prepaid assets typically fall in the current asset bucket and therefore impact key financial ratios. Additionally, an organization reporting under US GAAP must follow the matching principle by recognizing expenses in the period in which they are incurred. This...
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