Learn how accounting spreadsheets work with real examples of journals plus when to switch to accounting software.

Manufacturing overhead – also called indirect costs – are any costs that a factory incurs other than direct materials and direct labor needed to manufacture goods, notes "Accounting 2," a reference ...

Notes receivable is an bookkeeping account used to track debt and payments from borrowers. When a small business lends money, goods or merchandise to an individual, it expects repayment. For many ...

The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...