Journal entries are used in accrual accounting to record payroll expenses that have been incurred, at the time the expense becomes payable. Unlike cash accounting, which records payments when they are ...

Two or more individuals launch a partnership, which is a form of business organization. Partnerships may change upon the death or withdrawal of one of the partners or the admission of a new partner.

Some of the most influential people in history kept detailed journals of their lives, including Charles Darwin, Marie Curie, Thomas Edison and Frida Kahlo. Those journals served two purposes: a ...

There are many valid reasons for an academic journal to reject a scientific paper, but concerns over the political implications of its findings aren’t among them. Yet that’s what happened to Theodore ...