
school
Education
Bachelors degree in English, UC Berkeley
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Expertise
SMB digital marketing, B2B growth strategies
Articles by Fiona Lee

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35 business expense categories for small businesses
Business expense categories organize company costs by type, including payroll, rent, and marketing, to support tax filing and financial oversight.

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Prepaid expenses: Definition, examples, and journal entries
Prepaid expenses are advance payments for goods or services recorded as current assets and expensed gradually as the benefit is consumed.

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Business loan requirements for startups
Startup business loans require a minimum credit score of 580+, 6 months in operation, and documentation like a business plan, tax returns, and bank statements.

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Direct vs. indirect cash flow: Key differences and how to choose
The direct method shows actual cash receipts and payments; the indirect method adjusts net income for non-cash items and working capital changes.

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Pending transaction: What it means and how it works
A pending transaction is an authorized charge that reduces your available balance before final settlement, typically clearing within 1–5 business days.

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How and when to hire an accountant for your small business
Equity financing is the process of raising capital by selling ownership shares to investors in exchange for equity stakes and partial ownership.