Operations and structure
Proration, reserves, multi-entity consolidation, FX revaluation. The reporting-side mechanics every CFO needs.
4 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.
- Lesson 42
Subscription proration
Upgrades mid-period: credit the unused, charge the new prorated, settle the difference.
- Lesson 43
Reserve accounts
Your provider holds back a percentage of your earnings. Track it as an asset, not as cash.
- Lesson 44
Multi-entity consolidation
When your group has multiple legal entities, inter-company transactions must cancel at the top.
- Lesson 45
FX revaluation: marking foreign positions to market
When the rate moves, every foreign-currency balance on your books moves with it.