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The direct write off method offers both pros and cons. Here’s how it works

Learn how equity is calculated and what shareholders’ equity means

Advance payments are treated as unearned revenue

Discover what qualifies as CapEx, and how to account for it

Waterfall charts offer a pleasing alternative to the usual spreadsheet

Make sure currency and interest rates balance with interest rate parity

Learn how to calculate profitability index formulas and create a template

Balance your financial statements with the accumulated depreciation formula

Compare multiple groups or variables with an analysis of variance

Discover the building blocks of an accounts receivable template.

Learn how to use the FIFO accounting method for greater accuracy

Forrester surveyed 297 US payment decision makers in mixed B2B and B2C firms and B2B-only firms, to better understand the state of recurring payments.

How GoCardless helps your business process payments successfully.

Use historical data to forecast financial trends with regression analysis

Tests of control give your internal controls a useful audit

Close the expectation gap by learning more about auditing standards

Track your company's efficiency with the gross profit margin formula

Discover when the equity method of accounting applies and how it works

Find out if your business is following segment reporting protocol

Discover the elements of an effective audit engagement letter

Find out more about econometrics analysis and how it’s used

How does crowdfunding work? Find out with GoCardless.

Explore the uses of company SIC codes with our definitive guide.

Unpresented cheques are cheques that have not yet been paid out by the bank