Notes Payable
Definition of Notes Payable
When a company issues promissory notes, it maintains the records of the amount of promissory notes issued in a ledger… Read Article
Financial Accounting
Net Operating Profit after Tax (NOPAT)
Definition of Net Operating Profit after Tax (NOPAT)As the name suggests NOPAT is the net operating profit after adjusting it for the tax liability.… Read Article
Net Operating Income
What is Net Operating Income?
Net Operating Income (NOI) is a crucial financial metric used in the field of real estate and business analysis.… Read Article
Advantages and Disadvantages of Fund Flow Statement
There are various advantages and disadvantages of the fund flow statement. One should consider them before forming any view of the sources and uses… Read Article
Net Profit
Net Profit is a measure of the profitability of the company after taking into consideration all costs incurred during an accounting period. Other names… Read Article
Depreciation
Depreciation is a very important and real operating expense. Although it is a non-cash expense and does not require any current cash outflow, nonetheless… Read Article
Capitalizing Versus Expensing Costs
Capitalizing versus expensing different costs during the accounting of long-lived assets will have an effect on the company’s profitability, financial ratios, and trends. Both… Read Article
Revaluation of Long-Lived Assets
Revaluation of long-lived assets is an important technique in finance that is used to figure out the true value of the assets owned by… Read Article
Impairment of Long-Lived Assets
Impairment of long-lived assets is one of the key accounting decisions taken by a company. This decision impacts the company’s profitability, classification of the… Read Article
Fund Flow Statement
A fund flow statement is a statement that reflects the relative position of funds of the company over a two-period horizon. It enables analysis… Read Article
Accounting for Capital Lease – Steps, Accounting Entries and More
Capital Lease Accounting
Capital lease accounting relates to the treatment of assets taken on lease by a business under a capital lease agreement with… Read Article