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Category: Accounting Basics

link to What is the International Accounting Standards Board (IASB)?

What is the International Accounting Standards Board (IASB)?

In the United States our financial accounting standards are issued by the Financial Accounting Standards Board (FASB). The international business community has its own version called International...

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link to What is Cash Over and Short?

What is Cash Over and Short?

Cash Over and Short is an income statement account used to track differences in cash collections from what is expected and what is actual. It is used in businesses that use cash in day-to-day...

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link to What is an Accrued Liability?

What is an Accrued Liability?

An accrued liability represents goods or services received but not yet billed by the vendor. The expense is recorded in the month incurred and assigned to a liability account until the bill is...

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link to What is Sales Tax and Use Tax?

What is Sales Tax and Use Tax?

Sales and Use Taxes are treated differently by taxing authorities and in accounting. Understanding the how sales tax and use tax are different, but similar is an important accounting concept to...

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link to What is a Long-term Liability?

What is a Long-term Liability?

A long-term liability is an obligation by a business or organization to repay funds borrowed. The repayment of that obligation is spread over more than one year (operating cycle). Examples of...

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link to Financial Statement Analysis | Accounting Student Guide

Financial Statement Analysis | Accounting Student Guide

Financial Statements offer great insights into the financial health and operating efficiency of businesses and organizations. The reports are used both internally and externally. Internally,...

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