Bookkeeping

Formula Example Concept

Although Coca-Cola and your local fitness center may be as different as chalk and cheese, they do have one thing in common – and that’s their accounting equation. Incorrect classification of an expense does not affect the accounting equation. The 500 year-old accounting system where every transaction is recorded into…
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Impairment Charges: The Good, the Bad, and the Ugly

Tata Steel initially bid $13bn for Corus to tap the European market and secure technology benefits. Following a highly competitive auction process, Tata Steel was able to win after showing a quite optimistic view of the asset. Although “people with disabilities” sometimes refers to a single population, this is actually…
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Journal Entries Examples Format How to Explanation

Manual journal entries were used before modern, computerized accounting systems were invented. The entries above would be manually written in a journal throughout the year as business transactions occurred. These entries would then be totaled at the end of the period and transferred to the ledger. What are the major…
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