Accountants
![What is a balloon payment?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Are balloon payments a good option for your business? Find out more
![Hedge Accounting 101](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Reduce volatility in profit and loss statements using hedge accounting methods
![What are debt securities?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Explore the features of debt securities with GoCardless
![Book value definition and how to calculate it](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 why a company's book value is so significant
![What is the average-cost method?](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 how the weighted average cost method works and how to use it
![What is marginal revenue?](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 how to calculate marginal revenue and why it’s so important
![What is the gearing ratio?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Learn why the gearing ratio metric matters to investors
![What is a zero balance account?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Believe it or not, there are advantages to having zero balance
![What is a suspense account?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
A suspense account is essential for holding unknown amounts
![A guide to sinking funds](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
What are sinking funds? Find out everything you need to know, right here
![Double-entry bookkeeping explained](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Learn how to take your finances seriously with double-entry bookkeeping
![What is an internal audit?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
An internal audit could keep your business on track. Here’s how.
![What is reserve accounting?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Reserves are profits that have been set aside for a specific purpose
![What is operating leverage?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Operating leverage reveals what percentage of your total costs are fixed
![How can aging of accounts receivable help your business?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Aging reports for accounts receivable can help improve your financial health
![An Accounting Cycle Guide](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
The accounting cycle is something every business needs to know.
![How to calculate hedge ratio](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Learn more about how hedge ratios work and how to calculate them, right here
![Income Statement](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Income statements are one of the most important financial documents
![What Is Absorption Costing?](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 to work out absorption costing with our definitive guide
![What Are Accrued Liabilities?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Accrued liabilities are expenses you’ve incurred but haven’t been billed for
![How to Improve Your Billing Process](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Improve your company’s customer billing process with five simple steps
![What are basic accounting adjusting entries?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Adjusting entries let you adjust revenues and expenses to the correct period
![What is bank reconciliation?](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 to do bank reconciliation, step by step, with our handy guide
![What Is a Financial Audit?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Financial audits provide an objective evaluation of your financial position