Bank Account (Ledger)
Bank Account (Ledger) Definition The tracked cash balance from which withdrawals are made and into which deposits arrive. Each account's…
Contribution Margin
Contribution Margin Definition Revenue minus ALL variable costs — COGS plus variable selling costs such as ad spend. What each additional…
Contribution Margin
Contribution Margin Definition Revenue minus ALL variable costs — COGS plus variable selling costs such as ad spend. What each additional…
Chapter 03 — Assets, Depreciation & Amortization
Chapter 03 — Assets, Depreciation & Amortization "You don't expense a laptop the day you buy it — you expense it every day you use it."…
Tutorial — Choosing the Right Cost Category
Tutorial — Choosing the Right Cost Category What This Tool Is For A practical decision guide for the moment of truth in every cost entry:…
Cash Basis Accounting
Cash Basis Accounting Definition Records costs and revenue only when cash actually moves. Simple, but distorts timing: months with delayed…
Cost Category
Cost Category Definition The classification bucket assigned to every cost item. Standard set: OPEX, CAPEX, Marketing, Overhead,…
Cost Category
Cost Category Definition The classification bucket assigned to every cost item. Standard set: OPEX, CAPEX, Marketing, Overhead,…
Chapter 04 — Revenue & Unit Economics
Chapter 04 — Revenue & Unit Economics "Revenue is vanity, profit is sanity, unit economics is reality." Knowing total revenue tells you…
Tutorial — Splitting a Shared Cost Across Services
Tutorial — Splitting a Shared Cost Across Services What This Tool Is For What to do when one bill genuinely belongs to several services —…
Cash Transaction
Cash Transaction Definition A deposit or withdrawal on a bank account, linked to the business event that caused it (a cost payment, a…
Cost Item
Cost Item Definition The atomic record of a single cost: amount, date, category (OPEX/CAPEX/Marketing/Overhead/Depreciation/Amortization),…
Cost Item
Cost Item Definition The atomic record of a single cost: amount, date, category (OPEX/CAPEX/Marketing/Overhead/Depreciation/Amortization),…
Chapter 05 — Budgeting, Estimates & Variance Analysis
Chapter 05 — Budgeting, Estimates & Variance Analysis "A budget is a theory. Actuals are the experiment. Variance is what you learn." This…
Tutorial — Reviewing What You Owe (the Owed-Items List)
Tutorial — Reviewing What You Owe (the Owed Items List) What This Tool Is For How to read the list of unpaid items as a cash planning…
DPO — Days Payable Outstanding
DPO — Days Payable Outstanding Definition The average number of days you take to pay suppliers. Higher DPO means suppliers finance more of…