#accounting
Accounting
Master accounting fundamentals and best practices for plain-text bookkeeping
The Accountant Shortage in 2026: Why 120,000 Openings, a 77% Shortage Index, and Rising Pay Define Hiring
BLS projects 120K+ accounting openings yearly while CPA pipeline shrinks — 77% shortage index, 134% hiring index, and why firms are rethinking pay and pathways.
The Rule That Can Make Companies Look Riskier Overnight: What a Fix Would Mean for Your Financial Ratios
A pending accounting fix could stop companies from looking riskier overnight when short-term obligations roll — how to prepare ratios and disclosures.
Aplos vs. QuickBooks for Nonprofits: Why "Classes" Aren't Real Fund Accounting, and How to Actually Choose
QuickBooks uses Classes to tag nonprofit funds; Aplos does native fund accounting. Learn the balance-sheet, restriction, and audit differences that decide which to choose in 2026.
Cin7 vs. Katana vs. inFlow: How Product-Based Small Businesses Should Choose Inventory Management Software in 2026
Cin7, Katana, and inFlow solve different inventory problems. Learn how to match your sales channels, BOM needs, and integrations to the right platform before you lock in.
GASB Statement 103 Is Effective for Fiscal 2026: What State and Local Governments Must Change
GASB 103 overhauls the 25-year-old GASB 34 model — new MD&A, unusual items, proprietary funds, and budget comparisons effective for years ending June 30 2026.
Personal Training and Fitness Studio Bookkeeping: Reconciling Membership Platforms, Class-Pack Deferred Revenue, and the Package Profit Margins Most Trainers Never Calculate
Fitness studios collect cash upfront for memberships and class packs but earn it over weeks. Learn how to reconcile Mindbody and Stripe, track deferred revenue correctly, and calculate the true margin on personal training packages.
Ramp Stack and the Rise of the "AI Operating System" for Accounting: What the $44B Ramp Launch Means for Firms and Small Business Clients in 2026
Ramp launched Stack June 3, 2026 — an AI operating system for accounting firms that deploys agents for close, reconciliations, and journal entries. Learn what it automates and where human review remains.
Used-Vehicle Dealer Compliance in 2026: FTC Buyers Guide, Warranty Disclosure, and the Inventory Costing That Keeps Gross Profit Honest
Every used vehicle needs its FTC Buyers Guide on the window with one warranty box checked — and each VIN's ACV plus recon, floorplan curtailment, and F&I reserve must tie to the guide the deal delivered.
Backup Withholding in 2026: When 24% Applies, How to Avoid It With Valid W-9s, and the CP2100 Notice Response
Backup withholding is 24% flat on reportable payments when the TIN is missing or the CP2100 says it is wrong — cured by a W-9 before payment and two B-notices within 15 business days, reported on Form 945.
Earnouts and Contingent Payment Accounting: How to Record a Deal's Contingent Portion When You Don't Know If You'll Collect It
Earnouts tie part of a sale price to future performance. Learn how buyers and sellers should book contingent payments, when to recognize revenue or adjust purchase price, and the tax traps that turn a good earnout into a bad surprise.
FASB's ASU 2026-01, Explained: How Founders and PE-Backed Companies Must Now Measure PIK Dividends on Preferred Stock
FASB's ASU 2026-01 changes how PIK dividends on preferred stock are measured — at fair value, not par — and requires retrospective application. Learn what it means for founders, PE-backed companies, and earnings per share.
Foreign Exchange Risk, Explained: How Small Exporters Use Forward Contracts and Natural Hedging to Stop a Currency Swing From Eating Their Margin
A 4% currency swing can erase a small exporter's margin. Learn how forward contracts and natural hedging work, what they cost, and the bookkeeping that keeps FX gains and losses visible instead of buried in revenue.