Accounting articles

Callable Bond Definition

Callable Bond DefinitionWhy Companies Issue BondsWhy would a company issue a callable bond?Companies issue callable bonds to allow them to take advantage of a possible drop in interest rates at some point in the future. The issuing company can redeem... Read more

The Basics of Options Profitability

The Basics of Options ProfitabilityBuying three call options will cost $900 (3 contracts x 100 shares x $3). A call option writer stands to make a profit if the underlying stock stays below the strike price.This put would have intrinsic value -- mone... Read more

Time Decay In Options

Time Decay In OptionsThe put buyer either believes that the underlying asset's price will fall by the exercise date or hopes to protect a long position in it. The put buyer's prospect (risk) of gain is limited to the option's strike price less the un... Read more

Fully Loaded Cost

Fully Loaded CostSave Hours of Time & Thousands on Your Payroll CostsThe fully-burdened labor cost is the full hourly cost to employ a worker for the hours she actually works, which includes wages and the “burden” of the additional costs. You can... Read more

Budgeted Synonyms & Antonyms

Budgeted Synonyms & AntonymsAre we missing a good synonym for budgeted?To fix your finances, you need to get a handle on your outlay first. Online banking and online budgeting software can help you categorize spending so you can make adjustments.... Read more

Preparing a Budgeted Balance Sheet

Preparing a Budgeted Balance SheetAccounting is considered the language of business because its concepts are time-tested and standardized. Even if you do not utilize the services of a certified public accountant, you or your bookkeeper can adopt cert... Read more

How to Prepare a Sales Budget

How to Prepare a Sales BudgetAccounting provides the starting point of budgeting by providing historical data on revenues, costs, and expenses. An accountant becomes the translator of the budget and communicates the budget to all areas of responsibil... Read more