Accounting Articles

May 23, 2014

Estimates and uncertainty are both normal for companies, but sometimes an event occurs that might be considered unpredictable even by corporate standards. Should these improbable events be mixed in with the results of regular operations or should they be reported separately? U.S. GAAP and international accounting standards (IFRS) disagree on the answer to that question.

May 13, 2014

Corporations are capable of purchasing its own shares of stock on the open market, but these types of transactions are not accounted for like normal investments. In this article, we’ll go over basic accounting procedures to use when the company buys, sells, or retires treasury stock.

May 4, 2014

Some business plans just don’t seem to pan out. Perhaps a product line underperforms or a subsidiary posts major losses due to a shift in consumer demand. Special rules apply whenever a company decides to sell off or otherwise dispose of a business segment.

April 29, 2014

Accounting can be a rewarding, challenging career for those with a strong analytical background. In this article, we’ll go over the basic career choices available to new accountants.

April 21, 2014

Earnings per share (EPS) is a closely-watched business metric that tells analysts and investors how much a corporation is making on a per-share basis. In this article, we’ll describe basic EPS in detail, and then briefly describe the diluted EPS calculation.

April 14, 2014

As one of the most difficult standardized examinations in existence, the Certified Public Accountant exam poses a great challenge while offering abundant reward to those who can pass it.

April 6, 2014

In part 1 of this series, we learned how to calculate the cost of different forms of financing -- debt, preferred equity, and common equity. In this article, we’ll cover some ways that information can be used to make sound business decisions.

March 29, 2014

In this two-part article series, we will discuss how to calculate a firm’s cost of capital. This is an important measurement with several business applications. We’ll go over the basic concepts below - the second part will focus on the practical applications.

March 22, 2014

Many sales transactions are paid for immediately by the customer, and are relatively straightforward to account for. On the other hand, a sales contract might call for annual payments. The question then becomes, when should revenue be recognized? There are three general ways to account for the sale revenue, and the method used depends on the reliability of future cash payments.

March 16, 2014

In the first article of this series, we gave an overview of standard financial statements and additional disclosures and notes to the statements that a corporation produces on a periodic basis. In this article, we’ll touch on official reports that must be filed with the Securities and Exchange Commission by public companies.

<< Previous    ...   5    6    7    8    9    10    11    12    13    14    ...   Next >>   

Accounting Articles
Accounting Articles include guides and answers. Accounting guides explain application of accounting principles in practice. Great assistance if you are looking for real-life accounting situations. Accounting answers explain particular accounting topics suggested by our website users. Great to find quick answers for specific topics.