Accounting Articles

Learn about three methods to recognize expenses: association of cause and effect, systematic and rational allocation, and immediate recognition.

Learn about residual income and how to calculate it using income from operations, earnings before interest and taxes (EBIT), net operating profit after tax (NOPAT), or net income.

Learn about non-operating revenues and expenses.

Learn accounting for delinquency fees and prepayments fees.

Learn about accounting for repair and maintenance costs for fixed assets.

Explanation of payback period, discounted payback period, cutoff period, and payback reciprocal method with accounting examples.

Learn about different budget types and classification in accounting.

Learn about percentage-of-sales approach and percentage-of-receivables approach in calculating allowance for doubtful accounts and bad debt expense.

Learn about differences among revenue, gross profit, profit, income gain, and net income.

Learn accounting basics about acquisition costs in purchase accounting.

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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.