The Bank’s preferred measures of core inflation also slowed and three-month measures suggest continued downward momentum. Indicators of the breadth of price increases across components of the CPI have moved down further and are near their historical average. “We also have testimony from Devon Archer saying that at that same time period Joe Biden went

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Real accounts and Personal account balances and the equity and retained earnings show the company’s financial position on the balance sheet on a specific date. Unlike real accounts, nominal accounts close in the same fiscal year and do not contain cumulative balances. Instead, the organization transfers them to the income statement at the end of

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We need to identify all the GL accounts that are part of this transaction. Another GL Account that will be part of the second leg of the journal entry is telephone charges payable GL. This GL is a Liability account, and it’s part of a Personal Account. Finally, the adjusting journal entry on 31 December

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The NACPB offers a certified public bookkeeper (CPB) certification, while the CPB offers a certified bookkeeper (CB) certification. Both the CPB and CB certifications require similar eligibility requirements. If you find that you have a talent for and enjoy the process, you may consider starting your own bookkeeping business providing this service to others. There’s

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It was, in essence, a floating scheme, executed on a grandiose scale for years. Credit card float can be risky for businesses because it encourages a false sense of financial security. Relying on credit card float creates a gap between expenses and payment, which, if not managed carefully, can lead to cash flow mismanagement. This

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We now have an official financial record and electronic trail of information. For Customer A, the $6 million was received upfront, however, the revenue is only “earned” (and recognized) one month at a time. Suppose a B2B SaaS company secured two multi-year contracts with two customers, which we’ll refer to as “Customer A” and “Customer

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Non-Operating revenue refers to the revenue generated from operations that are not part of a company’s core business. The items in this section are generally unique in nature and therefore they do not show a true picture of the efficiency of a company’s core business. It is rather attributable to a company’s managerial and financial

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Some assets that are generally valued at historical cost (e.g. property) may be valued according to a different basis (e.g. market value basis) if certain conditions are satisfied (e.g. market value of the assets could be determined reliably). Should assets be recognized at their historical cost, market value, replacement value or their potential business value?

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Buyers are responsible for logging the transaction, changing their accounts payable and updating their inventory. To successfully ship goods under either FOB term, both parties should be clear on the responsibilities and risks involved. This includes understanding any contracts, insurance policies, and documentation requirements. It is also important to ensure proper packaging and labeling of

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