#accounting
Master accounting fundamentals and best practices for plain-text bookkeeping
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 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.
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 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 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 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.
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.
Lean accounting replaces traditional allocation with value-stream costing that makes waste visible. Learn how small manufacturers and service firms identify non-value-added costs, track true product profitability, and tie kaizen improvements to the P&L.
Seller financing can close a deal when a bank won't. Learn how to book a promissory note, recognize payments you haven't collected, and handle IRS imputed interest under Section 483 and 1274 before it turns a capital gain into ordinary income.
Companies House ECCTA reforms require verified director and PSC identities since November 2025, ACSP-gated filing from late 2026, and software-only iXBRL accounts with no abridged option — learn timelines, corporate-director limits, and the bookkeeping changes small companies must make now.
Business valuation estimates what a willing buyer would pay using market comparables, DCF, and asset-based methods — not a gut multiple.
2026 bonus is 40% under current law — $32K on an $80K machine, not $80K — unless OBBBA restores 100% retroactively; here's how to model the swing vs. Section 179 and keep the ledger straight.
