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Budgeting Software: Types, Features & Comparison - [Year]

Budgeting software is any computer program that helps an individual or business design, manage, monitor and alter their budgetTypes of BudgetsThere are four common types of budgeting methods that comp
Understanding the Breakeven Point: How Many Units to Sell?

The breakeven number of units, as the name suggests, is the number of units of goods or services that a company needs to sell in order to break even, or in other words, to suffer no financial losses b
Book Value vs. Fair Value: Understanding the Difference

In accounting and finance, it is important to understand the differences between book value vs fair value. Both concepts are used in the valuation of an asset, but they refer to different aspects
Understanding Book Value: A Key Financial Metric

Book value is a company’s equity value as reported in its financial statementsThree Financial StatementsThe three financial statements are the income statement, the balance sheet, and the statem
Biological Assets: Definition, Examples & Accounting

Biological Assets are assets that are living – for example, trees, animals, or cannabis. The balance sheetBalance SheetThe balance sheet is one of the three fundamental financial statements. The
Bill-and-Hold Arrangements: Definition, Risks & Accounting Implications

A bill-and-hold arrangement is a revenue recognition method in which revenue is recorded before the delivery of goods. It involves the recognition of revenue prior to the shipment of goods to the
Understanding Below-the-Line Items in Financial Statements

Below the Line refers to items in a profit and loss Profit and Loss Statement (P&L)A profit and loss statement (P&L), or income statement or statement of operations, is a financial report
Bank Reconciliation: Definition, Process & Importance

A bank reconciliation statement is a document that compares the cash balance on a company’s balance sheetBalance SheetThe balance sheet is one of the three fundamental financial statements. The
Balance Sheet Explained: A Comprehensive Guide for Finance Professionals

The balance sheet is one of the three fundamental financial statementsThree Financial StatementsThe three financial statements are the income statement, the balance sheet, and the statement of cash fl
Understanding Bad Debt: Definition and Financial Statement Impact

First, let’s determine what the term bad debt means. Sometimes, at the end of the fiscal periodFiscal Year (FY)A fiscal year (FY) is a 12-month or 52-week period of time used by governments and
Understanding Bad Debt Expense: Accounting & Methods

Bad debt expense is the way businesses account for a receivable account that will not be paid. Bad debt arises when a customer either cannot pay because of financial difficulties or chooses not to pay
Backup Withholding: Understanding IRS Tax Collection

Backup withholding is a federal taxation method used by the Internal Revenue Service (IRS). The backup withholding method is used to collect taxes on income payments that are not subject to tax withho
Backflush Costing: Definition, Benefits & Implementation

Backflush costing is an accounting method that records costs after a good is sold or a service is completed. Backflush costing is common among companies that use a Just-in-Time inventory management sy
ARPU: Understanding Average Revenue Per User & Its Significance

Average revenue per user (ARPU), also known as average revenue per unit, is a non-GAAP metric commonly used by digital media companiesFinancial Modeling For StartupsFinancial modeling for startups for
ARPPU: Understanding Average Revenue Per Paying User

Average revenue per paying user (ARPPU) is a non-GAAP metric used to assess the average revenue generated from a paying customer. Although similar to average revenue per user (ARPU), the fundamental d
Average Revenue Per Account (ARPA): Definition & Calculation

Average revenue per account (ARPA) is a profitability measure that assesses a company’s revenue per customer account. ARPA is generally measured on a monthly or annual basis. Although the terms
Understanding Average Inventory: Definition & Calculation

The average inventory is the mean value (that can be different from the median value) of an inventory during a determined period of time. The average inventory is thus a mathematical calculation. It e
Understanding Average Daily Rate (ADR): A Key Hospitality Metric

The average daily rate (ADR) is a performance indicator used in the hospitality sector to measure the strength of revenues generated. It is measured as the total revenues generated by all the occupied
Understanding Average Collection Period: A Key Metric for Businesses

The average collection period amount of time that passes before a company collects its accounts receivable (AR)Accounts ReceivableAccounts Receivable (AR) represents the credit sales of a business, wh
Understanding Inventory Age: A Key Metric for Business Efficiency

The average age of inventory represents the average number of days that pass before a company sells its inventory balance. It is an important working capital efficiency metric that is also referred to

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Accounting

Accounting