Guides

Cloud Hosting Costs: Accruing, Allocating, and COGS vs Opex
How to accrue cloud bills that arrive after month-end, split hosting between cost of sales and opex, and handle commitments and credits, with worked journals and AI prompts. Read more...
Capitalising Software Development Costs: When and How
When SaaS development costs can be capitalised under IAS 38, FRS 102 and US GAAP, and how to run it monthly from time data to amortisation, with a worked example and journals. Read more...
Capitalising Sales Commissions (Contract Costs)
Which sales commissions can be capitalised as contract costs under IFRS 15, FRS 102 and US GAAP, how to set the amortisation period, and the monthly journals, with worked examples. Read more...
Managing Prepaid Software Subscriptions
When software subscriptions are prepayments, how to build and reconcile the schedule, and worked journals for annual, mid-term and overseas subscriptions. Read more...
Accruals and Prepayments: A Practical Guide with Examples
When to accrue, when to prepay and how to run both every month, with worked examples, journals, a prepayment schedule layout and AI shortcuts. Read more...
Share Options and EMI Schemes: The Month-End Basics
How the share option charge works under FRS 102 and IFRS 2, the UK EMI rules as at October 2026, and worked journals for grants, leavers and exercises. Read more...
Payroll Journals and Bonus Accruals at Month-End
How to post the monthly payroll journal, reconcile PAYE, NI and pension control accounts, and accrue bonuses and holiday pay, with UK rates as at October 2026. Read more...