Category Archives: Bookkeeping

Balance Sheet Definition & Examples Assets = Liabilities + Equity

Patriot’s small business accounting software can help you accurately track income, expenses, and retained earnings. As you work through this part, remember that fixed assets are considered non-current assets, and long-term debt is a non-current liability. Stock dividends don’t reduce retained earnings since they simply shift value from one equity account to another. Overall, retained […]

Fixed overhead spending variance explanation, formula, example, causes

The fixed overhead spending variance of New York manufacturing company is unfavorable because the actual fixed overhead is higher than the budgeted fixed overhead for the period. Fixed overhead spending variance (also known as the difference between the actual fixed overhead and the planned fixed overhead is called the fixed overhead budget variance and fixed […]

Nonprofits: How to report collaborative activities

Accrual accounting allows you to match your expenses to the revenue they generate, so you can make more informed decisions and better projections. This explains why it is the most recommended option required by Generally Accepted Accounting Principles (GAAP) for nonprofits. This means that if you receive a pledge from an individual or organization but […]

We Answer: What Are Expense Reimbursements? And Other FAQs

The lower the expense ratio the better because an investor receives higher returns on their invested capital. The Fidelity Contrafund (FCNTX) is one of the largest actively managed funds in the marketplace, with an expense ratio of 0.39% ($39 per $10,000 invested). This fund is much expense check meaning more highly weighted toward communication services […]

Accounting Sacramento City College

The Accounting degree is designed to provide the knowledge necessary for immediate employment at an entry or intermediate level accounting, recordkeeping, or clerk position with many private sector and government organizations. The degree is also designed to provide an excellent base of knowledge for those who would like to pursue an advanced degree in accounting, […]

How to Calculate Variable Cost: A Step-by-Step Breakdown

Understanding how to calculate cost per unit and its proper implementation is crucial for any business’s success and growth. Analyzing fixed and variable costs, and employing various calculating methods enable businesses to make informed decisions on pricing, production, and profitability. This guide has brought you every single detail that will help you master cost per […]