Archives par catégorie: Bookkeeping

How Pharmaceutical Companies Should Record Licensing Agreements and Royalty Payments in Financial Statements

This model provides predictability for investors, as returns are not tied to performance. It is common in industries with stable demand, such as software licensing and franchise agreements. Businesses seeking alternative funding often turn to royalty financing, where investors provide capital in exchange for a percentage of future revenue. This model is appealing to companies […]

Financial Forecasting for Startups

These ratios help you understand how efficiently your business is operating and where you can improve margins. Efficiency ratios, such as the asset turnover ratio, evaluate how effectively you use your assets to generate revenue. Consider the pros and cons of different methods—such as linear regression for simplicity or more complex machine learning models for […]

Financial Statements and Reporting

Nonprofit organizations may apply to the Internal Revenue Service in order to be exempt from federal income taxes. This is followed by less liquid assets such as property and equipment, which are vital for long-term operations but not readily convertible to cash. Subsequently, liabilities are cataloged, prioritizing them by their maturity dates, starting with obligations […]

What is a contra revenue account?

Recording contra revenue accurately in your accounting books is crucial for maintaining reliable financial records. Let’s break down how to do this step-by-step, look at some examples of journal entries, and discuss the best practices for documentation. The company should maintain a separate accounting of contra revenue for a better presentation of financial statements and […]

Double Declining Balance Method DDB Formula + Calculator

Leveraging AI in accounting allows businesses to focus on strategic decision-making, reduce errors, and enhance overall financial management. By integrating AI, companies can ensure precise and efficient handling of their asset depreciation, ultimately improving their financial operations. To illustrate the double declining balance method in action, let’s use the example of a car leased by […]

Introduction to bookkeeping and accounting: 2 6 Balancing off accounts and preparing a trial balance Open University

The next step is to record the date on which the account is balanced. If the balance on the credit side exceeds the debit side, it is known as a ‘credit balance’. The exceeded sum is transferred to the debit side and written as ‘To balance c/d’. Making a list of the above balances brought […]