Bookkeeping

From an accounting perspective, dividends are paid out of retained earnings, which is a portion of net income that is not reinvested back into the company. A company with a robust cash flow has the flexibility to invest in new projects, pay down debt, or return value to shareholders through dividends. However, savvy investors look …

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On one hand, smoothed earnings can indicate a company’s stable performance and predictability, which are highly valued in income smoothing the volatile world of investing. While income smoothing may have some justifications from a business standpoint, it is fraught with ethical challenges. Another example is when a company releases reserves from a loan loss provision …

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Generally, the government releases the annual federal accounting basics budget in October, ahead of the fiscal year. In Malaysia, the tax year for individuals is the calendar year, from 1 January to 31 December. But later it dropped the idea due to Many financial & accounting error. On 4 May 2017, Madhya Pradesh announced that …

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Or a salesperson’s pay could include a fixed salary plus commissions based on hitting a certain sales volume. While total variable cost rises with production, the average variable cost typically stays constant unless there are efficiencies or bulk savings. To calculate the total variable cost, multiply the variable cost per unit by the number of …

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