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Bill of Lading

A bill of lading is a legal document issued by a carrier to acknowledge receipt of goods for shipment. It serves as proof of ownership, shipment contract, and delivery terms. In accounting, it supports revenue recognition, inventory tracking, and ensures proper documentation of goods in transit.

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Business Valuation

The process of determining the economic value of a business, used in sales, mergers, or fundraising.

Breakage

Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.

BAS Agent

A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.