Accounting

Onerous contracts are contracts that cost more to fulfil than you’ll get back

Get the lowdown on frequency distribution tables and graphs, right here

EAC is the annual cost of owning and operating an asset over its lifespan.

Explore the dividend payout ratio formula in further depth, right here

Get a little more information on interest coverage ratio calculations

Budget deficits occur when the government’s spending outstrips its revenue

Get the lowdown on LCR with our liquidity coverage ratio summary.

Revenue recognition helps to identify at what point “cash” becomes “revenue.”

AUM is the total value of investments an entity manages on behalf of clients.

Find out everything you need to know about penetration pricing strategies.

The formula for net sales can provide a clearer picture of your firm’s revenue.

Get the lowdown on the importance of the marginal cost formula.

Revenue run rate is a great way to predict future financial performance.

How many types of assets in accounting are there? Find out here.

Learn how to make a P&L statement with our profit and loss template for the UK.

Explore the pros and cons of fair value accounting with GoCardless.

Learn more about the difference between debtors and creditors, right here.

Get the inside track on the current ratio formula, right here.

Liquidity ratio formulas indicate whether you can pay off your debts.

The order to cash cycle covers every business process related to making a sale.

Explore the interest coverage ratio formula, different variations, and more.

Budgets are goals, forecasts are predictions. Read on for more information.

What are liquid assets in accounting? Get the inside track with our guide.

Find out everything you need to know about the OPEX formula, right here.