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Solvency
Solvency refers to a company’s ability to satisfy its financial liabilities with existing resources. A company is considered solvent when its assets and cash flows […]
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Introduction to Commercial Real Estate Investing Part 3: Valuing Commercial Property
Introduction What most distinguishes an investment asset from a speculative asset is the comparison of price vs. appraised value. To an investor, the comparison of […]
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Securities and Exchange Commission (SEC)
The Securities and Exchange Commission (SEC) is a federal agency with regulatory jurisdiction over the issuance and trading of financial securities. After the 1929 stock […]
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Retained Earnings
Retained earnings represent the cumulative net profits a company has retained in the business. For any given period, retained earnings equal the period’s net income […]
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Sarbanes-Oxley Act
The Sarbanes-Oxley Act is legislation passed in July of 2002 which addressed flaws in the governance of U.S. publicly traded corporations. The legislation is named […]
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Comprehensive Income and Other Comprehensive Income
Other comprehensive income refers to income, expenses, gains, or losses which under U.S. GAAP are excluded from the income statement. Rather, these transactions are accounted […]
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Introduction to Commercial Real Estate Investing Part 2 – The JOBS Act
Introduction In 2004, I accompanied a friend to a real estate networking event held at a local country club. As my friend and I made […]
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Permanent and Temporary Accounts
Permanent accounts are accounts whose balances carry over from one accounting period to another. Permanent accounts are shown on the balance sheet. In other words, […]
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Revenue Recognition
Revenue recognition refers to the accounting rules that govern the amount of revenue which a company can recognize in a given period. Under U.S. GAAP, […]
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Petty Cash
Petty cash refers to a currency fund companies use for small purchases. The petty cash fund is a convenient way for companies to account for […]
NEW: Lectures on a variety of financial management, business strategy, and economic subjects for business owners, aspiring entrepreneurs, and investors.
