David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

Accrual accounting is the GAAP-preferred practice of recording all revenues and expenses when they occur, even if payment has not yet been sent or received. In business, all financial transactions ...

The drawing up of accounts which obey the letter of the law and accounting body rules but which involve the manipulation of accounts to show the most favourable profit and balance sheet.