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What is additional paid in capital on the balance sheet?

Additional Paid In Capital (APIC) is the value of share capital above its stated par value and is an accounting item under Shareholders’ Equity on the bal...

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Knowledge Base

Latest insights and tutorials from the The Daily Horizon team.

How do you strike up a conversation?

Seven Tips to Strike Up Conversation with Anyone Focus on the first word. Ask a non-standard question. Find common ground to bond over. Give them a unique...

What factors influence public policy?

Public policies are influenced by a variety of factors including public opinion, economic conditions, new scientific findings, technological change, inter...

Can I ask for 0 APR on credit card?

You can potentially extend a 0% APR on a credit card by calling the credit card company and asking them if they can extend the promotion. Is 0 percent int...

What is the advantage of a computerized database?

Computerized databases allow access to large amounts of data. Databases allow the storage and retrieval of large amounts of information. Before computers,...

What is the basis of selecting production techniques in a manufacturing industry?

The first step in manufacturing process selection is to establish selection criteria based on key process selection drivers: manufacturing volumes, value ...

What does deferred gain mean in accounting?

In a tax-deferred exchange, the deferred gain is the amount of gain that escapes current taxation and is deferred until a later date. Basically, it is a p...

What are the 4 steps to an investigation?

OSHA suggests a 4-step approach: Preserve/Document The Scene. Collect Information. Determine The Root Causes. Implement Corrective Action. What are the st...

When did divorcees remarry?

2002 The rules were almost certainly breached informally. But it was only in 2002 that the General Synod, the church’s legislative body, allowed remarriag...

What should I look for in an investment memo?

One of the ways for privately-held firms to meet these disclosure requirements is to issue an offering memorandum (OM)….Why disclosure matters Management ...