Pledges Receivable, Explained: How Nonprofits Book Unconditional Promises to Give
Unconditional pledges are booked at present value when promised — conditional gifts wait until the barrier falls.
#accounts-receivable
Accounts Receivable
Manage invoices, track payments, and optimize cash collection
Accrued Revenue vs. Deferred Revenue: The Two Timing Gaps Every Accrual-Basis Business Must Book
Accrued revenue is earned-but-unbilled income (an asset); deferred revenue is unearned cash (a liability) — each clears with its own adjusting entry.
Special Journals, Explained: How High-Volume Transactions Stay Out of Your General Journal
Sales, purchases, cash receipts, and cash disbursements journals group repeating transactions so you post monthly totals, not hundreds of entries.
Addiction Treatment Center Billing, Explained: In-Network Contracts, Out-of-Network Reimbursement, and the Rules That Keep Your Revenue Clean
In-network contracts trade lower rates for predictable collections; out-of-network bills full charges against UCR — start from your cost per bed-day.
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.
SCRA and Military Lending Act, Explained: The 6 Percent Cap, Lease Rights, and What Your Business Must Honor
Pre-service debts of active-duty servicemembers cap at 6 percent interest — forgiven, not deferred — and leases end early with no penalty.
Walmart OTIF Chargebacks, Explained: The 90%/95% On-Time In-Full Targets, 3% Fines, and How Small Suppliers Dispute Them
Walmart fines 3% of COGS per case missing its 90% on-time and 95% in-full targets — dispute fast in HighRadius with PO, ASN, and delivery proof.
Vendor Chargebacks, Explained: How Small Suppliers Get Hit With Retail Compliance Fines, Shortage Claims, and EDI Penalties — and How to Dispute Them
Retailers deduct 1–5% per violation for late shipments, bad labels, and missing ASNs — dispute fast with PO, ASN log, and proof of delivery.
Retailer Chargebacks and Deductions, Explained: How Small Suppliers Dispute Invalid Claims
About 80% of off-invoice U.S. retail deductions are shortage claims, many invalid — win with proof-of-delivery packets filed in each retailer's window.
SBA 7(a) Working Capital Pilot: How Asset-Based and Transaction-Based Lines of Credit Change Your Borrowing-Base Records and Cash-Flow Planning
SBA's Working Capital Pilot offers 7(a) lines up to $5M — asset- or transaction-based — with borrowing-base certificates setting availability.
How to Handle Bad Debt Loops in QuickBooks: Write-Off, Recovery, and the Allowance That Never Clears
Book allowance estimates monthly, write off dead invoices with a Bad Debt credit memo, and reinstate before logging recoveries, or the allowance never clears.
Why Your P&L Shows Profit While Your Bank Account Is Empty
Profit books invoiced revenue before cash arrives while loan principal, inventory, and draws drain cash invisibly — find the leak on your cash flow statement.