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What Book Value Means to Investors

What Book Value Means to Investors

August 1, 2024
Bill Kimball

The enterprise value is calculated by combining a company’s debt and equity and then subtracting the amount of cash not used to fund business operations. One of the shortcomings of market capitalization is that it only accounts for the value of equity, while most companies are financed by a combination of debt and equity. One […]

How to balance a checkbook

How to balance a checkbook

August 1, 2024
Bill Kimball

With online banking and spending tracking tools, it may be easier to record all your transactions digitally. If your spending tracker has a smartphone app, you can enter the info there, just like with a pen-and-paper register. You can balance your own checkbook by keeping a paper or digital log of bank account transactions that […]

Generally Accepted Accounting Principles GAAP: Definition and Rules

Generally Accepted Accounting Principles GAAP: Definition and Rules

August 1, 2024
Bill Kimball

With Thomson Reuters, you can know that your firm has quick and easy access to valuable insights on business combinations, consolidation, financial instruments, income taxes, leases, and revenue recognition. A reporting entity must assess whether the VIE model applies to its specific set of facts and circumstances. If the VIE model does not …

Net sales: Definition, calculation & formula with examples

Net sales: Definition, calculation & formula with examples

August 1, 2024
Bill Kimball

A company may decide to present gross sales, deductions, and net sales on different lines within an income statement. The gross sales figure is calculated by adding all sales receipts before discounts, returns, and allowances together. If a company provides full disclosure of its gross sales vs. net sales it can be a point of […]

July 31, 2024
Bill Kimball

Eventually, both velar consonants /k/ and /ɡ/ developed palatalized allophones before front vowels; consequently in today’s Romance languages, ⟨c⟩ and ⟨g⟩ have different sound values depending on context (known as hard and soft C and hard and soft G). Generally, the two forms are complementary and interchangeable; the form displayed is a …

The Annuity Formula for the Present and Future Value of Annuities

The Annuity Formula for the Present and Future Value of Annuities

July 31, 2024
Bill Kimball

A future value factor of 1.0 means the value of the series will be equal to the value today. An annuity is a series of payments made over a period of time, often for the same amount each period. Investors can determine the future value of their annuity by considering the annuity amount, projected rate […]