Accountants
![What is a customer deposit?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Get to learn about customer deposit and the accounting application
![What is a positive correlation?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Learn more about how variables relate to one another with positive correlation
![Fixed cost: definition, formula and examples](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Learn what falls under the category of a fixed cost in business expenses
![Variable cost: definition, formula and examples](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Find out what goes into the variable cost formula, with examples
![What Is a Multi-Step Income Statement?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Should you be taking extra steps to make a multi-step income statement?
![How To Calculate The Cost Of Goods Sold](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Find out how the cost of goods sold makes a big difference to your bottom line
![What is Rational Choice Theory?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
How does rational choice theory explain the working of free markets?
![Understanding Disbursements: A Guide](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
A guide to disbursements for those who use or offer professional services
![Amortisation: What it Means & How it’s Calculated](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
We explain the meaning of amortisation, how it’s calculated and why it matters
![What is the times interest earned ratio?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Perform a business health check with the times interest earned ratio
![What is financial ratio analysis?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Find out everything you need to know about financial ratio analysis
![Discount factor table and definition](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Learn how to create a discount factor table, and what it’s used for
![What is mark to market in accounting?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
How could mark to market in accounting be useful for your business?
![Residual Value: What is it and how to calculate it](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Learn about the benefits of residual value and how to calculate it.
![What is the Personal Property Security Register (PPSR)?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Find out everything you need to know about the PPSR
![What is the time period principle?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Learn how the time period principle in accounting works with GoCardless
![What does incremental budgeting mean?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Learn about incremental budgeting, advantages, and disadvantages
![What is tax effect accounting?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
![What is a basis point?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Discover what basis points are and how to use this unit of measurement
![How to calculate your Sell-Through Rate](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
The importance of sell-through rate for retailers, and how to calculate yours.
![What is the High-Low Method?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Is the high-low method a useful financial tool for your business?
![What is Distributed Ledger Technology (DST)?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Distributed ledger technology looks set to revolutionise record-keeping.
![What is the theory of constraints and how can it help my business?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Does the theory of constraints enable managers to push for greater efficiency
![What is apportionment?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Find out what apportionment is and why it can be useful with this handy article.