Single-Trigger vs. Double-Trigger Acceleration: What Happens to Your Vesting When Your Startup Is Acquired
Single-trigger vests your equity at closing; double-trigger also needs a qualifying termination within ~12 months. Know which your grant has.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Single-Entry vs. Double-Entry: What Changes When Your Business Outgrows a Checkbook Ledger
Single-entry tracks cash; double-entry tracks your whole business. Each transaction hits two accounts, keeping Assets = Liabilities + Equity balanced.
Schedule C vs. Schedule E vs. Schedule F: Where Sole Proprietors, Landlords, and Farmers Each Report Income
Schedule C is for businesses, Schedule E for rentals and K-1s, Schedule F for farms — and the wrong schedule can cost 15.3% in self-employment tax.
Remittance Advice, Explained: The Payment Slip That Tells Your Supplier Which Invoices You Paid
Remittance advice tells your supplier which invoices a payment covers — invoice numbers, discounts, and credits included — so cash applies cleanly.
Regulation A+ Tier 1 vs Tier 2: Raise Up to $20 Million or $75 Million From the Public Without a Full IPO
Tier 1 caps raises at $20M with state review and no audit; Tier 2 reaches $75M with preempted blue-sky laws, audited financials, and ongoing reports.
Quiet Title Actions, Explained: How to Clear Liens, Heir Claims, and Recording Errors From Your Property Title
A quiet title action clears liens, heir claims, and recording errors by court order — uncontested suits take 2-6 months and cost $1,500 to $5,000.
Private Company GAAP Alternatives: The PCC Elections That Let Small Businesses Skip Big-Company Accounting
Private companies can amortize goodwill over 10 years, skip VIE consolidation, and simplify swap accounting — all inside GAAP.
Period Costs vs. Product Costs: What Goes Into Inventory and What Hits Your Profit and Loss Right Away
Product costs ride with inventory onto COGS at sale; period costs hit profit now — misclassifying either shifts profit between months.
Normal Balances, Explained: Which Accounts Carry Debits, Which Carry Credits, and Why Every Journal Entry Has to Balance
Assets and expenses increase with debits; liabilities, equity, and revenue increase with credits — the accounting equation sets every account's normal side.
Kumon vs. Mathnasium Franchise Economics: Royalty Math, Build-Out Costs, and the Enrollment Ramp to Break-Even
Kumon charges a flat ~$40 per student per subject while Mathnasium takes 10% of gross — model both against your market's tuition before you sign.
Invoice vs. Receipt vs. Bill: Which Document Requests Payment, Which Proves It, and Why Your Bookkeeper Files Each One Differently
An invoice requests payment, a receipt proves it, and a bill is the buyer's name for the invoice — each books to a different account.
Gross vs. Net Method for Recording Purchases: How Cash Discounts Change Your Payables and COGS
The gross method books purchases at full invoice price; the net method books them minus the discount and flags misses as Purchase Discounts Lost expense.