Accruals and deferrals in the accounting cycle involve the time at which income and expense entries are noted in their respective accounts. Accruals and deferrals occur only when a business uses ...

There are two main types of business accounting methods: cash and accrual. In general, small-business owners have the option to choose which one to use. Both methods function to keep track of income ...

The change to the student loan debt relief program used by 7.7 million borrowers is effective August 1, according to a Department of Education announcement. Interest accrual for the Saving on a ...

You’re fresh out of college, a new hire at the local CPA firm. It’s your first tax season, and you’re handed a business tax return to prepare. As you peruse the file, you notice that in preparing the ...

Accruals in accounting are income earned and revenue incurred that are recorded as transactions occur, rather than upon completion of payment or delivery. Accruals are the basis of the accrual method ...

Apple’s warranty accruals essentially doubled as a percentage of revenue in fiscal 2013 and 2014 vs. 2012. In fiscal 2012 Apple accrued 1.4% of its revenue to warranty costs. For fiscal 2013 and 2014 ...

Social Indicators Research, Vol. 121, No. 1, The First Six Articles Belong to the Special Issue: SYMPOSIUM OF MANUFACTURING (UN)HAPPINESS IN EAST ASIA: WORK, EMPLOYMENT AND WELL-BEING (March 2015), pp ...

Understand adjusting entries for accounting purposes, how they are made and what they impact. Many, or all, of the products featured on this page are from our advertising partners who compensate us ...

Despite the classification of the cash flows on trading positions as operating under SFAS No. 102, trading is economically a hybrid operating/non-operating activity. Reflecting this hybrid nature, we ...

Saratoga Investment maintains a resilient portfolio with low non-accruals and a focus on first lien loans. Read why I ...