Sat.Jun 10, 2023

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Retained earnings definition

Accounting Tools

Related Courses The Balance Sheet The Interpretation of Financial Statements What are Retained Earnings? Retained earnings are the profits that a company has earned to date, less any dividends or other distributions paid to investors. This amount is adjusted whenever there is an entry to the accounting records that impacts a revenue or expense account.

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Less Accounting

Сообщения Безопасный Портативный Быстро Безопасный Интернет-казино, начиная от портативного, часто является безопасным и надежным источником оплаты за ваши ставки. Но вы даже можете проверить, тратит ли владелец сотового продукта расходы на использование текстов или данных, прежде чем выставлять счета. Также можно использовать продвижение счетчика-кошелька, например PayPal.

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Restrictive endorsement definition

Accounting Tools

Related Courses Bookkeeping Guidebook Corporate Cash Management How to Audit Cash What is a Restrictive Endorsement? A restrictive endorsement limits the use of a financial instrument (usually a check ). The result of a restrictive endorsement is that a financial instrument is no longer a negotiable instrument that can be passed from the stated payee to a third party.

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Accounting payment terms

Accounting Tools

Related Courses Accountants’ Guidebook Payables Management What are Accounting Payment Terms? Accounting payment terms are the payment rules imposed by suppliers on their customers. Payment terms are imposed to ensure that payments are received by suppliers within a reasonable period of time. Discount terms may be allowed in order to accelerate cash collections.

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Your Accounting Expertise Will Only Get You So Far: The New Way To Lead

Speaker: Victor C. Barnes, CPA, MBA

In the climb from contributor to leader, the rules quietly change. But if you’re aiming for the summit, the air gets thinner, and what got you here won’t be enough to get you to the top. 🗻 What made you successful early in your finance career—technical accuracy, sharp analysis, flawless execution—won’t be what carries you to the next level. The higher you go, the more your effectiveness depends on how you connect, adapt, and communicate.

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Quantity discount definition

Accounting Tools

Related Courses How to Audit Procurement Purchasing Guidebook What is a Quantity Discount? A quantity discount is a reduction in the price of a product if the buyer chooses to acquire goods in a large quantity. This discount may be issued by the seller to the customer at a later date in the form of a credit , after the full amount has been delivered.

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Dual pricing definition

Accounting Tools

Related Courses Revenue Management Revenue Recognition What is Dual Pricing? Dual pricing is a situation in which the same product or service is sold at different prices in different markets. It is usually encountered when selling into international markets. There are a number of reasons why dual pricing may be employed, including the items noted below.

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Queue discipline definition

Accounting Tools

Related Courses Activity-Based Management Constraint Management Project Management What is Queue Discipline? Queue discipline is the set of rules under which an organization processes incoming items. For example, a bank has rules for the order in which the next customer is handled, while a manufacturer has rules for the order in which it processes production orders.

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Quality at the source definition

Accounting Tools

Related Courses Quality Management Fundamentals What is Quality at the Source? Quality at the source means that each employee is held responsible for ensuring the quality of products. This is accomplished with the tools noted below. Mistake Proofing The intent behind mistake proofing is to delve into the causes of poor quality and correct the underlying issues, so that they do not occur again.

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Quantification definition

Accounting Tools

Related Courses Essentials of Business Math Financial Analysis What is Quantification? Quantification is the expression of an event in numeric terms. The event may be subjective in nature, so the quantification is directed at a specific attribute exhibited by the event. In business, accounting systems have been designed to measure specific attributes of business transactions , which are then aggregated into financial statements.

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Residual income approach definition

Accounting Tools

Related Courses Capital Budgeting Financial Analysis What is the Residual Income Approach? The residual income approach is the measurement of the net income that an investment earns above the threshold established by the minimum rate of return assigned to the investment. It can be used as a way to approve or reject a capital investment, or to estimate the value of a business.

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The Hidden Science Behind Why Finance Teams Resist Change—And How to Fix It

Speaker: Kim Beynon, CPA, CGMA, PMP

The most overlooked, yet most critical, element of transformation is preparing people for change. Automation and AI aren't just technical upgrades, they’re cultural shifts which can challenge identities. That’s why change management isn’t a side project—it’s the foundation. In finance, where precision and process rule, navigating change can feel especially disruptive.

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Off balance sheet liability definition

Accounting Tools

Related Courses Accountants' Guidebook GAAP Guidebook What is an Off Balance Sheet Liability? An off balance sheet liability is an obligation of a business for which there is no accounting requirement to report it within the body of the financial statements. These liabilities are usually not firm obligations, but might require settlement by the reporting entity at a future date.

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Quote currency definition

Accounting Tools

Related Courses Corporate Cash Management Foreign Currency Accounting What is a Quote Currency? When comparing the price of one currency to another, the quote currency is the currency that fluctuates in comparison to the base currency. For example, when at an exchange rate of 1.5 Euros per U.S. Dollar, the Euro is the quote currency and the U.S. Dollar is the base currency.

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Qualitative factors definition

Accounting Tools

Related Courses New Manager Guidebook Operations Management What are Qualitative Factors? Qualitative factors are decision outcomes that cannot be measured. Examples of qualitative factors are noted below: Morale. The impact on employee morale of adding a break room to the production area. Customers. The impact on customer opinions of a business if an investment is made in answering their phone calls in less time by adding customer support staff.

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Quick assets definition

Accounting Tools

Related Courses The Interpretation of Financial Statements What are Quick Assets? Quick assets are any assets that can be converted into cash on short notice. These assets are a subset of the current assets classification, for they do not include inventory (which can take an excess amount of time to convert into cash). The most likely quick assets are cash, marketable securities , and accounts receivable.

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Doing More With Less: The Modern Finance Miracle

Speaker: Mark Gilham, FCCA, CPP

Finance used to be the function that counted, now it's the one that’s counted on. 📊 For accounting firms, controllers, and finance leaders, expectations are rising faster than headcount. Businesses want agile forecasts, granular analysis, seamless reporting, and smart automation—often without added resources while demanding uncompromised accuracy and compliance.

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Quantitative factors definition

Accounting Tools

Related Courses Financial Analysis Financial Forecasting and Modeling What are Quantitative Factors? Quantitative factors are numerical outcomes from a decision that can be measured. These factors are commonly included in various financial analyses, which are then used to evaluate a situation. Managers are typically taught to rely on quantitative factors as a large part of their decision-making processes.

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Quasi-reorganization definition

Accounting Tools

Related Courses GAAP Guidebook What is a Quasi-Reorganization? A quasi-reorganization is an accounting process under which a business can eliminate a retained earnings deficit. This is done by netting paid-in capital in excess of par against the retained earnings deficit. If the par value is high enough to be harboring additional equity , the capital structure is altered to replace existing shares with lower par value shares, thereby releasing more equity that can be netted against the retained

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Quarterly earnings report definition

Accounting Tools

Related Courses Public Company Accounting and Finance The Interpretation of Financial Statements What is a Quarterly Earnings Report? A quarterly earnings report is the Form 10-Q that a publicly-held firm files with the Securities and Exchange Commission on a quarterly basis. This report contains the financial statements that reveal the revenues, expenses, profit or loss, and cash flows for the past quarter, as well as a balance sheet as of the end of the quarter.

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Yellow book definition

Accounting Tools

Related Courses Auditing State and Local Governments Governmental Accounting The Green Book Explained The Yellow Book Explained What is the Yellow Book? The Yellow Book contains the complete set of Generally Accepted Government Auditing Standards. The document provides users with a framework for the conduct of audits of all types of government entities and entities that have received awards and grants from the government.

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8 Pillars of Leadership Development

Great leadership development is the key to sustainable business growth. Are you ready to design an effective program? HR can use Paycor’s framework to: Set achievable goals. Align employee and company needs. Support different learning styles. Empower the next generation of leaders. Invest in your company’s future with a strong leadership development program.

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Invoice definition

Accounting Tools

What is an Invoice? An invoice is a document submitted to a customer, identifying a transaction for which the customer owes payment to the issuer. This document represents an asset of the issuer and a liability of the customer. An invoice typically identifies the following information: The invoice number The name and address of the seller The name and address of the buyer The date of shipment or when services were delivered A description of the items purchased The quantities and total costs of t

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Solvency ratio

Accounting Tools

Related Courses Business Ratios Guidebook The Interpretation of Financial Statements What is the Solvency Ratio? The solvency ratio is used to examine the ability of a business to meet its long-term obligations. The ratio compares an approximation of cash flows to liabilities , and is derived from the information stated in a company's income statement and balance sheet.