A Small Business Guide to SG&A Expenses

Content Where do I find selling, general & administrative expenses? How to Reduce General And Administrative Expenses What Is the Definition of Manufacturing Overhead Budgets? How to calculate selling, general, and administrative expenses (SG&A) How to Prepare Multiple Income Statements The SG&A to sales ratio (also sometimes called the percent-of-sales method) is what you get…

Noncumulative Preference Shares Stock Top Examples & Advantages

Content Noncumulative noncumulative preferred stock definition Other features or rights Noncumulative preferred stock definition In year five, preferred stockholders must receive $120,000 ($45,000 in arrears and $75,000 for year five) before common shareholders receive anything. Since $200,000 is declared, preferred stockholders receive $120,000 of it and common shareholders receive the remaining $80,000. Preferred stock that…

What is Invested Capital?

Content Sales Growth Rate Excess Returns Real-world example of ROIC Return on Invested Capital Equation Accounting Topics What is a good Return On Invested Capital (ROIC)? Why is MOIC important in private equity? It just determines the overall return on the money that has been invested in the company. Investors can also use the ROIC…

Treasury Stock Financial Accounting

Content How does treasury stock affect earnings per share? When can a company buy its own shares? How do you know if a company has treasury stock? Paid in Capital: Everything You Need to Know What is unrestricted retained earnings? When a company acquires treasury stock assets and stockholders’ equity both decrease. Net income increases…