Accountants
![What is an onerous contract?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Onerous contracts are contracts that cost more to fulfil than you’ll get back
![What is frequency distribution?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Get the lowdown on frequency distribution tables and graphs, right here
![What is equivalent annual cost (EAC)?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
EAC is the annual cost of owning and operating an asset over its lifespan.
![What Is a Dividend Payout Ratio?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Explore the dividend payout ratio formula in further depth, right here
![What is the interest coverage ratio, and how do you 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)
Get a little more information on interest coverage ratio calculations
![What is the liquidity coverage ratio?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Get the lowdown on LCR with our liquidity coverage ratio summary.
![What Is Revenue Recognition?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Revenue recognition helps to identify at what point “cash” becomes “revenue.”
![What Is the Net Sales Formula?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
The formula for net sales can provide a clearer picture of your firm’s revenue.
![How to Calculate Marginal Cost](https://images.ctfassets.net/40w0m41bmydz/1Dy5NMHGzJSefbW3T9tATF/c2a49f965c1ca260efbf74fa7de724d5/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Get the lowdown on the importance of the marginal cost formula.
![What Is Revenue Run Rate?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
Revenue run rate is a great way to predict future financial performance.
![What Are Assets in Accounting?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
How many types of assets in accounting are there? Find out here.
![What Is Fair Value Accounting?](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 pros and cons of fair value accounting with GoCardless.
![What are debtors and creditors?](https://images.ctfassets.net/40w0m41bmydz/2YEFkanHJwH4sE2GUT0yqi/b46f06bdbc6abad7e7b7ceec94b34ca6/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Learn more about the difference between debtors and creditors, right here.
![What is the current ratio?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/3ae40df185858aa2af4f16e4a8c05c24/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Get the inside track on the current ratio formula, right here.
![What Is a Liquidity Ratio?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Liquidity ratio formulas indicate whether you can pay off your debts.
![Understanding the Order to Cash Cycle](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
The order to cash cycle covers every business process related to making a sale.
![What is the interest coverage ratio?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Explore the interest coverage ratio formula, different variations, and more.
![Budget vs. forecast: what’s the difference?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Budgets are goals, forecasts are predictions. Read on for more information.
![A guide to liquidity 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)
What are liquid assets in accounting? Get the inside track with our guide.
![What does OPEX (operating expenses) mean for my business?](https://images.ctfassets.net/40w0m41bmydz/1Dy5NMHGzJSefbW3T9tATF/c2a49f965c1ca260efbf74fa7de724d5/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Find out everything you need to know about the OPEX formula, right here.
![What is profit per employee and how can it help my business?](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 to calculate profit per employee with our simple guide.
![What is a Pro Forma Statement?](https://images.ctfassets.net/40w0m41bmydz/1Dy5NMHGzJSefbW3T9tATF/c2a49f965c1ca260efbf74fa7de724d5/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Explore the benefits of pro forma financial statements with our simple guide.
![Accounts payable: everything you need to know](https://images.ctfassets.net/40w0m41bmydz/5k4G6L6FU0Su0hb323lJ1M/2ff1aac396efeea7ea516e573ed17b8f/CDT-878_Organic_content_thumbnail_cashflow_02.png?w=680&h=384&q=50&fm=png)
Read about accounts payable in a little more depth with GoCardless.
![What Does Impairment Mean in Accounting?](https://images.ctfassets.net/40w0m41bmydz/2YEFkanHJwH4sE2GUT0yqi/b46f06bdbc6abad7e7b7ceec94b34ca6/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Find out more about what is meant by impairment of assets with our easy guide.