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    About AccountingTools

    The AccountingTools site is the complete source of information for the accountant. It contains accounting CPE and books, the Accounting Best Practices podcast (with over 1.9 million downloads), and articles on hundreds of topics - all from accounting author Steven Bragg.
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    > Accounting Principles       > Equity > Payroll Accounting
    > Assets > Financial Ratios > Present & Future Value
    > Bank Reconciliation > Financial Statements > Receivables & Bad Debts
    > Bookkeeping Basics > Fixed Assets > Revenue Recognition
    > Chart of Accounts > Inventory Accounting > Taxation
    > Cost Accounting > Liabilities > Variance Analysis

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    > Auditing
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    > Other Topics
    > Budgeting > Human Resources > Payables Management
    > Cash Management > Insurance > Payroll Management
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    Accounting Best Practices Podcast

    [more episodes]
    Episode 183: Materiality - How to decide whether an error is material. Listen now!
    Episode 182: Accounting Standards - Where to look for the latest accounting standard updates. Listen now!

    Latest Answers to Accounting Questions

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    September 14 Bank draft definition
    September 12 How to create a business budget
    September 10 Earnings before interest and taxes
    September 8 Receipt definition
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    September 4 What are core competencies?