by pay@crispino.us | Nov 8, 2025 | Chart of Accounts, Equity, Terminologies
Company’s own shares that were repurchased from shareholders. It reduces equity since these shares are no longer outstanding. Often used for stock compensation or market stabilization. by pay@crispino.us | Nov 6, 2025 | Accounting Proram, Terminologies
Metrics displayed in the system to measure business performance, such as gross margin, collection days, or expense ratios. Accounting software often tracks KPIs in real time. Provides actionable insights for management. by pay@crispino.us | Nov 4, 2025 | Chart of Accounts, Income, Terminologies
Income from workshops, courses, or other educational services. Can be billed per session, subscription, or certification. Increasingly common in digital learning businesses. by pay@crispino.us | Nov 3, 2025 | Financial Statements, Terminologies
Measures how effectively a company generates profit from shareholders’ investments. Calculated as Net Income ÷ Shareholders’ Equity. A key metric for investors. by pay@crispino.us | Nov 2, 2025 | Recording & Adjustments, Terminologies
Journal entries made at the end of an accounting period to reset temporary accounts (revenues, expenses, drawings) to zero. Their balances transfer to permanent accounts like capital or retained earnings. This prepares books for the next cycle. by pay@crispino.us | Nov 2, 2025 | Chart of Accounts, Liabilities, Terminologies
Long-term liabilities for leased property or equipment under accounting rules. Depending on terms, leases can be operating or finance leases. Recognized on the balance sheet to show commitments.