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

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

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

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

Traceable and Common Fixed Costs Fixed cost is the cost that will occur regular basis regardless of the production quantity ...

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

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

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

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

Functional Currency Functional Currency is the main currency used by the company, it is the currency that represents the company’s ...

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

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