Finance
![Initial Coin Offering (ICO): What Does it Mean?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Find out when to invest in an initial coin offering, or ICO.
![How to Open a Business Bank Account](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Find out how to open a business bank account in Australia.
![What is a payment processor?](https://images.ctfassets.net/40w0m41bmydz/4drj4oJAoxaODOTr5qySbh/9bd91efae15d37b1264fc9f1c390c5f3/CDT-878_Organic_content_thumbnail_payments_02.png?w=680&h=384&q=50&fm=png)
Our guide to payment gateways vs. payment processors vs. merchant accounts.
![What is a PSP (payment service provider)?](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
What do payment service providers do? Read on to find out.
![Employee Share Scheme (ESS) Guide](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
An employee share scheme offers added enticement to workers.
![Why Your Business Needs Financial Forecasting](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
Make smarter business decisions using financial forecasting models
![Why Does a Balance Sheet Need to Balance?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
What is the balance sheet equation, and why is it so important to a business?
![Positive vs. Negative Working Capital](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Discover the differences between positive vs. negative working capital.
![What Are Special Purpose Financial Statements?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
Learn about SPFS and how new changes might affect you.
![General Purpose Financial Statements](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
Financial statements that give you vital information for operating a business.
![What Is Correspondent Banking?](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
Correspondent banking facilitates international payments. Here’s how it works.
![What Are Gearing Ratios?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Find out more about the most common financial leverage ratios in our guide.
![What Is Notional Value?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Discover the notional value meaning and how to calculate it here.
![Accrued vs Deferred Revenue: Understanding the Difference](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
We explain the difference between accrued and deferred revenue & why it matters
![Non-resident corporate taxes in Australia](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Australia corporate tax rates depend on your residency status
![What is a commodity?](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
Commodity prices have a direct impact on the Australian economy
![What is inflation rate?](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
What is the current inflation rate in Australia, and why does it matter?
![Will a Stock Market Crash Happen Again?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
When will the stock market crash again? Learn to recognise the signs.
![Economic Recession Definition](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
Economic recessions are cyclical, but they don’t always have to spell disaster.
![What Is a Line of Credit?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
![Definition of Modus Operandi in Business](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
Gain greater understanding of a business by looking at its modus operandi.
![What Is An Amortising Loan and How Does It Work?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/5b0f1156bf615151a0bac429e31a4c3a/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
amortising loans allow borrowers to pay in equal instalments over time.
![What is an Accounting System?](https://images.ctfassets.net/40w0m41bmydz/1Dy5NMHGzJSefbW3T9tATF/c2a49f965c1ca260efbf74fa7de724d5/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
We explore different accounting systems and why they’re essential for businesses
![A Guide to Non-Financial Assets for Small Businesses](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/ab6595e0746c4761673103f91e60dfb0/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
Learn about non-financial assets within asset management