Archivos de Categoría: Bookkeeping

The difference, whether a discount or premium, sets the foundation for amortization. Because the yield to maturity (10%) is higher than the coupon rate (9%), this bond will be sold at a discount. The carrying value of a bond refers to its face value, plus any unamortized premiums or minus any unamortized discounts. Since the […]

A lease is a contractual arrangement where one party, called the lessor, provides an asset for use by the other party, referred to as the lessee, based on periodic payments for an agreed period. In a sale-leaseback agreement, the roles of lessor and lessee are established through a unique financial arrangement. Initially, the owner of […]

The conversion of materials into a finished product is what we call “conversion.” It’s an important process that happens at every stage in the manufacturing cycle. The more complex and sophisticated the products become, though the higher this cost can potentially go up. The use of this ratio in process costing is to calculate the […]

We’ll explain the different types of preferred returns so you can invest with confidence. Dollar-cost averaging (DCA) is another main investment strategy that essentially involves splitting the lump sum of money invested in one company stock into smaller amounts over a period of time. Investors buy them using commodity futures or contracts – an agreement […]

These expenses are essential for its operation and significantly affect its financial position. Usually, there are several different types of overheads which need to be considered while determining this rate. Allocating overhead costs uses the same calculation as the overhead rate, with the results used differently. The overhead rate affects pricing by showing how much […]

Access the Firm of the Future website for industry news and insights, expert advice, product release information, and much more. Learn about the latest updates to QuickBooks so you can keep working efficiently while delivering more value to clients. Only one (1) QBOA user may enroll the QBOA firm in the Revenue Share Program. Certification […]