Discover the crucial eight steps of the accounting cycle for accurate financial reporting and why they matter in business.

Journal entries are necessary for adjusting the balances of ledger accounts for a variety of reasons, including recognizing accruals, liabilities and other expenses. If an entry posts incorrectly, it ...

Successful businesses must stay on top of their accounting. Learn how to use payroll journal entries to track wages and other financial data.

IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Journals are created following the business rules and Chart of Accounts architecture for valid values to record and order financial information for management and reporting. Journals should contain ...

Following FASB’s issuance of Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), in 2016, GASB issued Statement No. 87, Leases, in June 2017, to become effective for reporting periods ...

This title is part of a longer publication history. The full run of this journal will be searched. TITLE HISTORY A title history is the publication history of a journal and includes a listing of the ...

Niemotko: This month’s column was written by John Magliocco, one of my students at Marist University, describing his personal ...

The 2026 Ray Ball Journal of Accounting Research Conference will be held at the University of Chicago Booth School of Business on May 1-2, 2026. Funding for the conference is generously provided by ...

The Ray Ball Journal of Accounting Research Conference occurs annually each May at the University of Chicago. The conference is funded by the Chookaszian Accounting Research Center. The 61st Annual ...

Pursuing a doctorate in accounting can be an exciting and highly rewarding journey. However, especially if you’re more accustomed to applying for jobs than to graduate programs, the application ...