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Plain-text accounting insights, tutorials, and updates from the Beancount.io team. Browse by tag.

Cost of Goods Sold (COGS): What It Is, How to Calculate It, and Why It Matters for Your Business
·mike

Cost of Goods Sold (COGS): What It Is, How to Calculate It, and Why It Matters for Your Business

Learn what cost of goods sold (COGS) is, how to calculate it using the COGS formula, and why it matters for profitability and taxes. Includes inventory valuation methods, common mistakes, and tips to reduce COGS for small businesses.

accounting
small-business
financial-statements
Business Valuation: How to Determine What Your Company Is Worth
·mike

Business Valuation: How to Determine What Your Company Is Worth

Learn how to determine what your business is worth using the four main valuation methods: asset-based, earnings multiple (SDE/EBITDA), market-based, and discounted cash flow. Includes formulas, industry multiples, and tips to increase your company's value.

business-valuation
financial-analysis
small-business
Burn Rate: What It Is, How to Calculate It, and Why It Matters
·mike

Burn Rate: What It Is, How to Calculate It, and Why It Matters

Learn what burn rate is, how to calculate gross and net burn rate, and why this metric is critical for startups and small businesses. Includes formulas, stage-by-stage benchmarks, common mistakes, and strategies to extend your cash runway.

startup
cash-flow
financial-analysis
Break-Even Point: What It Is, How to Calculate It, and Why Every Business Owner Needs to Know
·mike

Break-Even Point: What It Is, How to Calculate It, and Why Every Business Owner Needs to Know

Learn what the break-even point is, how to calculate it with the break-even formula, and why every business owner needs this analysis. Includes step-by-step examples, common mistakes to avoid, and strategies to lower your break-even point.

accounting
small-business
financial-analysis
Bad Debt Expense: What It Is, How to Calculate It, and How to Record It
·mike

Bad Debt Expense: What It Is, How to Calculate It, and How to Record It

Learn what bad debt expense is, how to calculate it using the direct write-off and allowance methods, and how to record it properly. Includes journal entries, formulas, aging schedules, and tips for managing uncollectible accounts.

accounting
small-business
bookkeeping
When and How to Change Your Business Entity Structure
·mike

When and How to Change Your Business Entity Structure

Learn when and how to change your business entity structure, from sole proprietorship to LLC, LLC to S-Corp, or LLC to C-Corp. Includes income thresholds, step-by-step processes, tax implications, and common mistakes to avoid.

small-business
business-structure
llc
Understanding Loan Amortization: How to Calculate and Track Your Business Loan Payments
·mike

Understanding Loan Amortization: How to Calculate and Track Your Business Loan Payments

Learn how loan amortization works, how to calculate your monthly payments, read an amortization schedule, and choose the right loan structure for your small business. Includes current 2026 rates and practical examples.

small-business
loan-amortization
business-loans
Small Business Retirement Plans: 401(k) vs. SEP IRA vs. SIMPLE IRA
·mike

Small Business Retirement Plans: 401(k) vs. SEP IRA vs. SIMPLE IRA

Compare the three most popular small business retirement plans—401(k), SEP IRA, and SIMPLE IRA—with 2026 contribution limits, pros and cons, and a decision framework to find the best fit for your business.

small-business
retirement-plans
401k
Protecting Your Business Intellectual Property: A Complete Guide to Trademarks, Patents, and Copyrights
·mike

Protecting Your Business Intellectual Property: A Complete Guide to Trademarks, Patents, and Copyrights

Your intangible assets may be worth more than all your physical equipment combined. Learn how to protect your business with trademarks, patents, copyrights, and trade secrets—including 2025-2026 USPTO filing costs, step-by-step strategies, and the 10 most common IP mistakes to avoid.

small-business
legal
risk-management
Mid-Year Financial Checkup: A Complete Guide for Small Business Owners
·mike

Mid-Year Financial Checkup: A Complete Guide for Small Business Owners

A step-by-step mid-year financial checkup guide for small business owners. Learn how to review financial statements, compare budget vs. actual performance, assess cash reserves, optimize taxes, and plan for a stronger second half.

small-business
financial-planning
bookkeeping
How to Manage Your Business Finances Through Seasonal Fluctuations
·mike

How to Manage Your Business Finances Through Seasonal Fluctuations

Up to 70% of businesses face seasonal revenue swings. Learn practical strategies for building cash reserves, diversifying revenue, negotiating payment terms, and creating a 12-month forecast to keep your business financially healthy year-round.

small-business
cash-flow
budgeting
Inventory Accounting Methods: FIFO, LIFO, and Weighted Average Explained
·mike

Inventory Accounting Methods: FIFO, LIFO, and Weighted Average Explained

Learn the three main inventory accounting methods—FIFO, LIFO, and Weighted Average—with real examples, side-by-side comparisons, tax implications, and guidance on choosing the right method for your small business.

small-business
inventory
accounting
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