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Accounting For Governmental And Nonprofit Entities Label

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Accounting / August 1, 2018 / Leah Johns

An asset retirement obligation (ARO) is a liability associated with the eventual retirement of a fixed asset. The liability is commonly a legal requirement to return a site to its...

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Accounting / August 3, 2018 / Sharon Hardin

Accounts receivable aging is a periodic report that categorizes a company's accounts receivable according to the length of time an invoice has been outstanding. It is used as a gauge...

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Accounting / August 3, 2018 / Pearl Bailey

A capital lease is a lease in which the lessor only finances the leased asset, and all other rights of ownership transfer to the lessee. This results in the recordation...

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Accounting / August 3, 2018 / Khloe Santiago

Otherwise known as variable working capital, it is that portion of capital which is needed by the firm along with the permanent working capital, to fulfil short-term working capital needs...

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Accounting / August 3, 2018 / Ariyah Lang

Business financial statements use the terms "sales" and "receipts" in their reporting, depending on the type of statement and the accounting system of the business. While the terms sound similar,...

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Accounting / August 3, 2018 / Collins Barber

The Receivables Turnover and Days' Receivables Ratios assess the firm's management of its Accounts Receivables and, thus, its credit policy. In general, the higher the Receivables Turnover Ratio the better...

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Accounting / August 3, 2018 / Holly Mercer

Working capital can be understood as the capital needed by the firm to finance current assets. It represents the funds available to the enterprise to finance regular operations, i.e. day...

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Accounting / August 3, 2018 / Willow Mccoy

As with all financial reports, trial balances are always prepared with a heading. Typically, the heading consists of three lines containing the company name, name of the trial balance, and...

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