Accounting
Everything you need to know about closing your books accurately and on time. Meet the next generation of accountants driving the profession forward.
ArticleGuide to accounting for credit card rewards
Matt Vickers
Director of Product, Ramp
Latest
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LLC vs. corporation: Key differences explained
An LLC offers pass-through taxation and flexible management. A corporation provides structured governance, stock issuance, and easier investor access.
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What are liquid assets? Definition and examples
Liquid assets are cash or near-cash resources you can convert to cash quickly with minimal value loss, like bank balances, money market funds, and stocks.
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Credit memo vs. debit memo: Differences and examples
A credit memo reduces what a buyer owes on an invoice. A debit memo increases it. Both adjust balances without canceling the original transaction.
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Year to date (YTD): What it means and how to calculate it
Year to date (YTD) is the cumulative total of a financial metric from January 1 through today, used to track revenue, expenses, and payroll.
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Bad debt expense: Definition, formulas, and examples
Bad debt expense is the estimated portion of accounts receivable a company doesn't expect to collect, recorded as an operating expense under GAAP.
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What is an annual operating budget? A guide for healthcare practices
An annual operating budget is a financial plan that maps expected revenue and expenses for the year ahead. Here's how healthcare practices build and track one.
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