Marcus Sterling
Corporate Finance & Investment Condensed Income Statement: Example and When to Use It
Condensed income statement explained with a full example: what gets summarized, where it's appropriate, and the mix effects…
Corporate Finance & Investment Indirect Materials: Examples and the Real Dividing Line
Indirect materials examples - lubricants, glue, fasteners, supplies - and the tracing-cost test that separates them from direct…
Corporate Finance & Investment What Is a Guidance Line of Credit? (vs Committed Lines)
What a guidance line of credit is: an uncommitted bank limit with no obligation to lend - how…
Corporate Finance & Investment Liquidation Procedures for Accounts Receivable (The Four Routes)
Liquidation procedures for accounts receivable: accelerated collection, factoring, agency assignment and write-off - with the journal entries and…
Corporate Finance & Investment Why Plumbing Services Need Working Capital (Top Reasons)
The reasons plumbing services need working capital - front-loaded materials, retention, progress payments - and the collection levers…
Corporate Finance & Investment Commercial Real Estate Chart of Accounts (Sample)
A commercial real estate chart of accounts: CAM loops, tenant improvements, land vs building, security deposits - property-first…
Corporate Finance & Investment Why Auto Repair Shops Need Working Capital (Top Reasons)
The top reasons auto repair shops need working capital - parts inventory, slow fleet receivables, equipment lumps -…
Corporate Finance & Investment Law Firm Chart of Accounts (With Trust Accounting)
A law firm chart of accounts with the trust section done right: IOLTA, trust liability mirroring, retainers and…
Corporate Finance & Investment Hotel Chart of Accounts (USALI-Style Sample)
A right-sized hotel chart of accounts: rooms vs F&B departments, guest and city ledgers, advance deposits - USALI-style…
Corporate Finance & Investment Ecommerce Chart of Accounts (Sample + Template)
A ready-to-adapt ecommerce chart of accounts: platform clearing accounts, chargebacks, 3PL inventory and channel fees - full sample…