Financial Accounting

Throughput Accounting

Throughput Accounting

“Throughput” is the rate at which a corporation converts its goods, services, and other offerings into sales and makes money out of it. “Throughput Accounting” is a modern technique of management accounting and presents an alternative to conventional forms of accounting.

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APIC Accounting

APIC Accounting: Meaning, Working, Accounting Process, Importance and More

In accounting terms, APIC stands for Additional paid-in Capital. And it is an additional amount the investors are ready to pay above the par value of the stock. Therefore, the Issuance of APIC share capital occurs at the time of Initial Public Offerings (IPO) or Follow on Public Offer (FPO). In other words, it is a difference between the bidding values per share, bided by the investors, and the par values per share, set by the issuing company. Thus it acts as an additional cash flow for the company, which is directly collected by the company in the primary market.

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Strategic Options

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