Accounting

Concept of Pay Back Period (PBP) The pay back period is the traditional method of evaluating investment proposals under capital budgeting. It refers to the…

Pay back method helps in revealing the payback period of an investment. Payback period (PBP) is the time (number of years) it takes for the…

Cumulative dividends are required dividend payments made by a firm to its preferred shareholders. It’s a dividend, usually on preferred stock, that has got to…

Accumulated Dividends means, with relation to any share of stock, as of any date, the combination accumulated and unpaid dividends on such share from and…

Accrued dividend is taken into account because the liability of the firm and is kept in a record from the date it’s been declared by…

An unpaid dividend could be divided which the company or organization has declared but had not been distributed to stockholders. From the instant the company…

Payback Period is the time where a project’s net cash inflows are equal to the project’s initial cash investment. Payback period (PBP) is the time…

Concept of Accounting Rate of Return (ARR) The accounting rate of return (ARR) is also known as the average rate of return. It is the…

Cost of Goods Sold (COGS) measures the “direct cost” incurred within the production of any goods or services. It excludes indirect expenses, like distribution costs…

Cost of Goods Manufactured (COGM) may be a term employed in managerial accounting that refers to a schedule or statement that shows the full production…

The word receivable refers to the payment not being realized. Accounts receivable are legally enforceable claims for payment held by a business for goods supplied…

The accounting rate of return (ARR) is a way of comparing the profits you expect to make from an investment to the amount you need…