Accounting

2 min readAccounting
What Is a Multi-Step Income Statement?Should you be taking extra steps to make a multi-step income statement?

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What is a fiscal year?Learn more about how the fiscal year can vary from calendar and tax years

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How To Calculate The Cost Of Goods SoldFind out how the cost of goods sold makes a big difference to your bottom line

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What is Rational Choice Theory?How does rational choice theory explain the working of free markets?

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What is a payment on account?Keep on top of HMRC payments using your Self Assessment payment on account

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What is a director’s loan account?A director’s loan account may be your key to emergency funds

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Understanding Disbursements: A GuideA guide to disbursements for those who use or offer professional services

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Amortisation: What it Means & How it’s CalculatedWe explain the meaning of amortisation, how it’s calculated and why it matters

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What is the break even point?Find out when and how to use the break even point formula in business

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How to Claim Back Overpaid TaxFind out what you need to know to claim an overpaid tax refund from HMRC.

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What is the times interest earned ratio?Perform a business health check with the times interest earned ratio

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What is financial ratio analysis?Find out everything you need to know about financial ratio analysis

3 min readAccounting
Sharpe Ratio: what is it and how to calculate itLearn how to make smarter investments using the Sharpe Ratio

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What is mark to market in accounting?How could mark to market in accounting be useful for your business?

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What is off-balance-sheet financing?Find out everything you need to know about off-sheet-financing in this guide

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Residual Value: What is it and how to calculate itLearn about the benefits of residual value and how to calculate it.

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What is the time period principle?Learn how the time period principle in accounting works with GoCardless

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What does incremental budgeting mean?Learn about incremental budgeting, advantages, and disadvantages

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What is Substance Over Form in Accounting?Find out everything you need to know about substance over form in accounting

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What is a basis point?Discover what basis points are and how to use this unit of measurement

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How to calculate your Sell-Through RateThe importance of sell-through rate for retailers, and how to calculate yours.

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What is the High-Low Method?Is the high-low method a useful financial tool for your business?

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What is Distributed Ledger Technology (DST)?Distributed ledger technology looks set to revolutionise record-keeping.

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What is the theory of constraints and how can it help my business?Does the theory of constraints enable managers to push for greater efficiency