Zero Interest Bonds | Formula | Example | Journal Entry

Zero Interest Bonds Zero-interest Bonds/Debenture is bonds that issued without interest payment, they are sold at discount, so investors can ...
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Permanent Current Assets

Permanent Current Assets Permanent Current Assets is the minimum level of current assets which the company needs to operate. The ...
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Imposed Budgeting

Imposed Budgeting Imposed Budgeting is the way in which top management prepares the budget and impose on lower levels manager ...
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Controllable Variance

Controllable Variance Controllable variance includes both variable and fixed overhead variance which the company is able to manage. It is ...
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Traceable and Common Fixed Costs

Traceable and Common Fixed Costs Fixed cost is the cost that will occur regularly basis regardless of the production quantity ...
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Capitalized Cash Flow Method

Capitalized Cash Flow Method The capitalized Cash Flow Method is the valuation method used to value the private company which ...
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Cannibalization rate

Cannibalization Rate The cannibalization rate is the percentage of existing sales which is impacted by the issuing of new products ...
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Margin Call Price

Margin Call Price A margin call occurs when the investors using a margin account to buy stock and the account ...
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Retained Earnings Breakpoint

Retained Earnings Breakpoint Retained earning breakpoint is the level of capital that the company can raise without issuing new common ...
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Functional Currency

Functional Currency Functional Currency is the main currency use by the company, it is the currency that represents the company’s ...
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Accounting for Bad Debt Recovery (Journal Entry)

Accounting for Bad Debt Recovery Overview Sometimes, the company may receive the cash payment from the customer’s account that has ...
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Write Off Accounts Receivable

Write Off Accounts Receivable Overview The company may use many methods, such as sending letters, making calls, and taking legal ...
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