Deferred Tax Liability
An amount owed in future tax payments arising from temporary differences between book income (per GAAP) and taxable income (per IRS rules), commonly created by accelerated depreciation methods.
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Div 7A Loan
A loan or advance made by a private company to a shareholder or associate under Division 7A of the ITAA…
Departmental Accounting
Departmental accounting tracks income, expenses, and profitability separately for individual departments within an organisation. It helps management evaluate performance at…
Delivery Notes
Delivery notes are documents issued with goods to confirm shipment and receipt. They include item descriptions, quantities, and delivery dates.…
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