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Proration definition

Accounting Tools

Proration in Overhead Cost Allocations Proration can refer to the allocation of under- or over-allocated overhead costs among the work-in-process , finished goods , and cost of goods sold accounts at the end of an accounting period. Related AccountingTools Courses Cost Accounting Fundamentals Corporate Finance

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How to account for bond issue costs

Accounting Tools

Related Courses Accounting for Investments Corporate Finance GAAP Guidebook Bond issue costs are the fees associated with the issuance of bonds by an issuer to investors. The accounting for these costs involves initially capitalizing them and then charging them to expense over the life of the bonds.

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Finance manager job description

Accounting Tools

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook The functions of the finance manager position can be considered identical to a treasurer position, or as a "light" treasurer who has additional analysis responsibilities that include support of the management team in a variety of operational decisions.

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BONUS | Dennis Whitney - CMA Exam and Certification

IMA's Count Me

IMA: [link] CMA: [link] Exam Changes: [link] FULL EPISODE TRANSCRIPT Mitch : (00:05) Welcome back for another bonus episode here on Count Me In, IMA's podcast about all things affecting the accounting and finance world. So if you want to go into public accounting, by all means I recommend that you get a CPA.

CPA 40
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Ep. 208: Simone Cimiluca-Radzins – Adventures in Cannabis Country

IMA's Count Me

Connect with Simone : [link] Simone's Podcast: [link] CBM Network: [link] Full Episode Transcript: Adam: Welcome back to Count Me In the podcast that brings you inside the fascinating world of management accounting. From a management accountant's perspective, it's the story straight out of the wild west of business. Let me go do this.

CPA 40