Over the years we created hundreds of accounting articles and tutorials on various accounting topics ranging from debits and credits for accrued payroll to results of interesting peer reviewed accounting research to financial analysis. These are the most popular articles and tutorials on our website for your enjoyment.

1. A list of most popular articles on our website

1. What are FOB shipping terms? - This article discusses specifics of FOB shipping terms (FOB shipping point and FOB destination) and related accounting issues such as recognizing revenues and expenses by a seller and a customer.
2. What do 2/10, n/30 invoice terms mean? - This accounting article talks about the meaning of 2/10, n/30 invoice payment terms.
3. What is the meaning of accrued in accounting? - In this article, we discuss cash accounting and accrual accounting, the differences between the two and provide some examples.
4. How to calculate accrued payroll - In this article, we learn how to calculate accrued payroll and payroll expense at period end. Examples of accounting for wages and salaries accrual are provided.
5. What are differences between current and non-current assets or liabilities? - This article covers the topic of current and non-current assets, provides relevant definitions and examples.
6. What are the qualities of accounting information? - This article discovers the qualities of accounting information such as relevance, reliability, comparability and consistency.
7. Accounting and procedures for petty cash - This article includes information about petty cash accounting with definitions, discussion of internal controls, sample downloadable forms, sample journal entries, and a detailed example.
8. What is stale check? - In this short accounting Q&A, we discuss stale checks.

9. Accounting for accruals - This tutorial discusses accruals and accrual accounting; accounts receivable and salary payable; interest receivable, interest revenue, interest payable, and interest expense.
10. Accounting for repair and maintenance costs - In this article we talk about accounting for repair and maintenance costs for fixed assets.
11. What are retained earnings? - In this article you can learn about retained earnings and how retained earnings are determined.
12. Leasehold improvements and their amortization - This articles talks about leasehold improvements represent additions to a lease property. Accounting for such improvements normally does not present a significant issue except for their amortization. This article covers a common issue which relates to the amortization of leasehold improvements.
13. How to prepare bank account reconciliation - This article covers account reconciliation process and two types of reconciliations as well as bank reconciliation with step by step instructions.
14. Manufacturing and nonmanufacturing costs - This tutorial covers manufacturing (direct materials, direct labor, factory overhead) and non-manufacturing costs; product and period costs; raw materials, work-in-process and finished goods; cost of goods manufactured and cost of goods sold; and the cost accounting cycle.

15. How to account for an increase in the useful life of a fixed asset - How should you account for a revision in the useful life of fixed assets? What financial statement impact does such revision have? Find answers to these questions in this article.

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