Bookkeeping

What Overtime Pay Is and How to Calculate it

In this controversial piece of legislation, the definition of “overtime exempt employees” was changed to include many low-level working managers and/or supervisors by reclassifying them as “executives”. This change caused millions of workers to lose overtime protection, and sparked a huge debate culminating in the attempted repeal of the FairPay act. Annual overtime is the […]

Contingent Liabilities Definition, Examples, & Reporting Guidelines

This would result in a loss that would be reflected in the income statement. Entities must also consider the materiality of the contingent liability when assessing and reporting it. Materiality is determined based on the impact the liability could have on the entity’s financial position, net profitability, and cash flow. Overall, understanding contingent liabilities is […]

What is a Payment Service Provider PSP: A Comprehensive Guide

A merchant account is a bank account that fronts your business the majority of the proceeds from a customer’s credit card payments. A Payment Service Provider is a crucial component in the payment process for e-commerce businesses. It offers convenience, security, and flexibility, playing a vital role in both B2C and B2B transactions. By leveraging […]