Accounting articles

Comparability Principle

Comparability PrincipleAnd, this means the auditor finds no issues with matching, materiality, "historical costs," or any other GAAP-defined accounting principle. And, this outcome means the auditor finds no problems with matching, materiality, histo... Read more

Dividend Per Share

Dividend Per ShareThis naturally means that a company that pays dividends has been through the major growth phase and gotten to the point where they can pay out at least some of their earnings to their shareholders. Given this, there is an element of... Read more

Is land a current asset? — AccountingTools

Is land a current asset? — AccountingToolsUsing a par value of $1 a share, calculate the total par value by taking the 5 million shares issued multiplied by $1 for a total par value of $5 million. The common stock will be recorded at the par value, o... Read more

Are Salaries Fixed or Variable Costs?

Are Salaries Fixed or Variable Costs?However, variable costs applied per unit would be $200 for both the first and the tenth bike. The company's total costs are a combination of the fixed and variable costs.Common Fixed CostsVariable costs are invent... Read more

Job Commitment: Definition & Overview

Job Commitment: Definition & OverviewBusiness Transition Strategies Start with a PlanIn addition to the specific considerations for accounting and financial reporting for leases that pertain to governmental entities that are lessees and lessors,... Read more


COMMISSION RECEIVEDThe way in which you're paid may have an impact on your motivation at work. Employees who receive commission-only paychecks may have more motivation to meet or exceed sales goals as their income is tied solely to their performance.... Read more