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The cash conversion cycle (CCC) is a metric that expresses the amount of time, in days, which it takes for a business to convert learning…

Economic order quantity applies only if demand for something is constant in the year and each and every new order is delivered entirely when inventory…

A finance lease or capital lease is a variety of lease. It is a commercial arrangement in which: the lessee (customer or borrower) will pick…

Operating Lease is a contract that allows for using an asset, but doesn’t convey rights of ownership from the asset. An operating lease isn’t capitalized;…

Lease is a legal document outlining the terms under which a party agrees for to rent property by another party. A lease guarantees the lessee…

Budget is an estimation of the revenue and expenses on the specified future time period. A budget may be made for an individual, family, group…

Profit model exist as a way of helping any business concern achieve a situation where there is money left after all expenses are compensated. In…

The trading statement is an expanded version of sales component of the Income declaration. The trading statement’s main objective is usually to determine sales, price…

Goodwill is an intangible asset that arises because of the acquisition of one company by another for the premium value. The worthiness of a company’s…

Fund accounting is a system of data processing used primarily simply by non-profit or government organizations. For these and other similar organizations, it is more…

The weighted average cost of capital (WACC) is calculation of a firm’s cost of capital where each category regarding capital is proportionately weighted. All sources…

Free Cash flow is a way of measuring financial performance calculated as operating income minus capital expenses. Free cash flow (FCF) represents the money that…