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Financial Reporting

Journal Entries for Directors’ Remuneration

What is Directors’ Remuneration? Directors’ Remuneration (also referred to as Directors’ Compensation or Directors’ Fees) refers to any and all…

Financial Reporting

Journal Entries for Loan Forgiveness

Loan Forgiveness Loan forgiveness is a situation in which a creditor, such as a bank or government entity, decides not…

Financial Reporting

Journal Entries for Loan Received

Loan Received by a Business Obtaining a loan from a bank or other financial institution is a common way for…

Financial Reporting

Journal Entries for Owner (Shareholder) Contributions to Business

What is an Owner Contribution? When a business is first starting out, its owners or co-founders may need to invest…

Financial Reporting

Journal Entries for Capital Dividends

What are Capital Dividends (Canada)? Certain dividends, called capital dividends, may be paid tax-free by private corporations to their Canadian-resident shareholders. This means that no…

Financial Reporting

Journal Entries for Mortgage Payable

What is a Mortgage Payable? A mortgage is a type of loan that is used to finance the purchase of…

Financial Reporting

Journal Entries for Incorporation Costs

What are Incorporation Costs? Incorporation costs refer to the fees and expenses that are incurred in the process of forming…

Financial Reporting

Journal Entries for Unearned Revenue

What is Unearned Revenue? Unearned revenue is a type of liability that is recorded on the balance sheet of a…

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