Written by But not all companies report diluted EPS, because not all companies issue dilutive securities such as employee stock options or convertible bonds. In those cases, you’ll want to eps definition use basic EPS for company-to-company comparisons. Basic and diluted EPS calculations are both standardized across companies by the Generally Accepted Accounting Principles (GAAP). A company […]
The Central or the state governments can manage public Sector Undertakings. When managed by the state government, it is known as the Central Public Sector undertaking. However, when owned and operated by a state, it is known as the state-level public sector undertakings. What is a stakeholder? Identify two stakeholders and there role in a […]
We are in search for an Accounting Manager to join our client within the non-profit and entertainment industry. In this role, you will be a key player in the Finance department, tasked with preparing financial reports, overseeing accounting processes, and providing guidance to entry level staff members. We are looking for an Accounts Payable Clerk […]
This requires management to make informed judgments about the amount and timing of the outflow of resources. Present value calculations are common when estimating long-term liabilities, ensuring that the recognized amount reflects the current economic environment. An example is the recognition of retirement benefit obligations, where companies must estimate future payments and discount them to […]
A critical financial decision in SMEs is to hire an in-house accountant or outsource accounting services. This choice significantly influences operational efficiency, cost management, and strategic growth. Process costing is suited for large production where there are different levels of producing a product. Get a high-level overview of key performance indicators (KPIs) by toggling over […]
For you as the speaker, it’s much easier (and more powerful) to tell a story that you lived versus one you read in a book. Most of these examples are short, as acceptance speeches should be. Besides this, they also seen genuine, contain an emotional moment and are funny. As compared to other speeches, an […]
As you become more proficient, the learning rate will be slow, before increasing to the point of high proficiency. This is when the learner is unaware that they have a specific skill or knowledge gap. When the relevant proficiency level is achieved in a task or process, then comes the rigidity stage. This leads to […]
Both professionals and clients get a clear understanding of the billing due to well-defined structure and details. If you are providing an order of baked goods to a large company or organization, make sure you send your invoice to the person who pays the bills. Your direct contact person might not be the right person […]
Hobby Lobby balked initially, deeming itself “essential retail” before ultimately shuttering all 900+ locations. For example, David Green has made a choice to commit half of Hobby Lobby’s earnings before the calculation of taxes to not one but rather a number of evangelical ministries, which is a huge number. As a result, it should come […]
In contrast, purchase allowances affect the cost of goods sold when the reduction is applied to the purchase price. Purchases will normally have a debit balance since it represents additions to the inventory, an asset. The contra account purchases returns and allowances will have a credit balance to offset it. Bill uses the purchases returns […]