A method used to calculate the number of days between dates in financial transactions, affecting interest calculations.
The fundamental accounting concept that records financial transactions using debits and credits in double-entry bookkeeping.
A financial ratio used to assess a company's ability to cover its debt payments.
The practice of postponing the recognition of revenue or expenses until a future accounting period.
An annual tax imposed on corporations incorporated in Delaware.
A document used to deposit money into a bank account, specifying the amount and account details.
Costs that can be tracked (directly)to the production of a specific product/service.
States that allow businesses to file sales tax returns directly with the state rather than through a centralized system.
An accounting method that records bad debts only when they are confirmed as uncollectible.
The price of a bond, (including accrued interest), when it is traded between interest payment dates.
A financial valuation methodology that estimates the present value of future cash flows.
A list or schedule of cases to be heard in a court or other legal proceedings.
A metric subscription-based businesses use to measure revenue growth from existing customers.
An accounting system that records each financial transaction in at least two accounts, ensuring the accounting equation always balances.
A provision in equity agreements that triggers the acceleration of vesting upon the occurrence of two specified events.
The tax implications of drop shipping, where goods are shipped directly from the manufacturer to the customer.