Corporations with an active election with the IRS to be taxed under Subchapter S of the Internal Revenue Code are considered regular corporations under state law for every purpose other than the ...

The issue of shareholder rights vs. the rights of directors of corporations is an unsettled area of law. The articles of incorporation for most companies specify two seemingly contradictory rights ...

Retained earnings are a saved portion of the company's profit that is not paid out to shareholders. Keeping a portion of profit back increases the amount of capital you have to expand your ...

Managerial accounting is used by a company's managers to help in planning and implementing day-to-day operations. According to Accounting in Focus, managerial accounting is used in businesses such ...

The primary difference between total operating capital (TOC) and the net operating working capital (NOWC) is like comparing the USA with one of its states. A state is part of and within the USA.

Business leaders use both cost-benefit and breakeven analyses to steer their companies in the right direction and make critical decisions. However, each analysis is used for specific purposes and ...

Manufacturing companies have long been criticized for their contributions to waste, water and air pollution. The use of coal, oil, natural gas and other toxic processes generate greenhouse gases ...

Companies use discounted cash flow analysis to determine whether the future cash flows they expect to receive from a project will be worth the required upfront investment. A key element in the ...

Product pricing can spell the difference between success or failure of a retail apparel business. Charge too little, and you won't make enough to cover your costs. Charge too much, and your ...

Your company's inventory policy affects its ability to turn sales opportunities to sales revenue quickly, allows it to take advantage of quantity discounts, and safeguards against price changes or ...

Each year, businesses run into tax problems that can easily be avoided. It is important for business owners to understand every tax law that affect their enterprise. Failure to do so can result in ...

An S corporation takes specific tax elections recognized by the Internal Revenue Service. Under this structure, an organization passes its revenue and losses to its shareholders, who then report ...