Lisa Borga

Finance & Accounting Contributor

Lisa has earned a Bachelor of Science degree in Accounting from Pennsylvania State University and held several bookkeeping positions at small businesses. However, her greatest passion is helping others learn about accounting and bookkeeping topics. She loves educating readers by writing for many websites across the internet.

Payment-in-Kind (PIK)

Cash Budget

Dividend Payout Ratio

Treynor Ratio

Period Costs

Fixed Charge Coverage Ratio

Cost of Goods Manufactured (COGM)

Single-Step vs. Multiple-Step Income Statements

Retention Ratio

Special Purpose Vehicle (SPV)

Diseconomies of Scale

GAAP – Generally Accepted Accounting Principles

Capital Asset Pricing Model

ROE (Return On Equity)

Predetermined Overhead Rate Formula

T – Account Examples

Contribution Margin


Debt to Equity Ratio

Inventory Turnover Ratio