Days Sales Outstanding (DSO)
Days Sales Outstanding indicates how long a company takes to collect cash after making a sale. It directly impacts cash flow and working capital. Lower DSO suggests efficient credit control and faster collections, while higher DSO may signal delayed payments, weak follow-ups, or customer credit risks
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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…
Deferred Tax Liability
An amount owed in future tax payments arising from temporary differences between book income (per GAAP) and taxable income (per…
Departmental Accounting
Departmental accounting tracks income, expenses, and profitability separately for individual departments within an organisation. It helps management evaluate performance at…
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