Accounting articles

Is a Common Stock Considered an Asset?

Is a Common Stock Considered an Asset?In financial accounting, an asset is any resource owned by the business. Anything tangible or intangible that can be owned or controlled to produce value and that is held by a company to produce positive economic... Read more

Are Long Arms Sexier Than Long Legs?

Are Long Arms Sexier Than Long Legs?This ratio is approximately a one to one ratio, meaning that a person’s arm span is about equal to their height. There are many more human body ratios; some are independent of age, and others change as we grow from... Read more

ARB definition and meaning

ARB definition and meaningRecommendations by the American Institute of Certified Public Accountants on how accountants ought to treat certain facts or items. While Accounting Research Bulletins are not authoritative in themselves, the SEC often makes... Read more

Evaluating Appraisals

Evaluating AppraisalsSources of comparable data include real estate publications, public records, buyers, sellers, real estate brokers and/or agents, appraisers, and so on. Important details of each comparable sale are described in the appraisal repo... Read more

Accounting Profit and Loss

Financial results are Profit and Loss from the company's activities. To determine them, you need to deduct expenses from your income. If the difference is positive, the company has made a profit. If it's negative, a loss, the financial result can be... Read more

Apportionment — AccountingTools

Apportionment — AccountingToolsA single sales factor apportionment formula undercuts one of the fundamental rationales for a corporate income tax, which is that a corporation should pay taxes to a state as compensation for the benefits it receives fr... Read more

BSc Applied Accounting

BSc Applied AccountingBut to succeed as a financial professional in today’s competitive landscape, you need more than numerical know-how; you need the expertise to conduct analysis and leverage data to drive business decisions. That’s exactly what th... Read more