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What Is Full-Time Equivalent FTE?

Determining the amount of workers in your organization and the amount of time they work is crucial for budgeting, benefits administration and legal purposes. That said, full-time equivalent (FTE) is a metric used to determine the total number of full-time workers that...

QuickBooks Desktop, Compare QuickBooks Desktop to Online

Sales taxes can be added to receipts, estimates, and invoices. Merchant Maverick’s ratings are editorial in nature, and are not aggregated from user reviews. Each staff reviewer at Merchant Maverick is a subject matter expert with experience researching, testing, and...

Direct Labor Variance Formulas

A positive value of direct labor efficiency variance is obtained when the standard direct labor hours allowed exceeds the actual direct labor hours used. A negative value of direct labor efficiency variance means that excess direct labor hours have been used in...

What is a Trial Balance? Overview and Examples

Accounts Payable ($500), Unearned Revenue ($4,000), Common Stock ($20,000), and Service Revenue ($9,500) all have credit final balances in their T-accounts. A trial balance can help a company detect some types of errors and make adjustments to the trial balance and...