Blog & Insights

Thinking about finance infrastructure.

Operational insights, AI accounting research, and perspectives on building modern finance systems.

Accounting & FinanceAug 31, 20264 min read

Understanding cycle counts

Counting a rotating subset of inventory on an ongoing schedule instead of all at once. Each counted bin can still produce a small adjustment to the stock line.

Accounting & FinanceAug 30, 20264 min read

How does a physical inventory count work?

A full hands-on count of stock used to correct the recorded balance. You count what is on the shelf, compare it to the books, and post the difference.

Accounting & FinanceAug 29, 20264 min read

What is shrinkage?

Inventory lost to theft, damage, or counting error. The missing units come off the stock line, and the cost hits the P&L when you record the loss.

Accounting & FinanceAug 28, 20264 min read

Understanding a backorder

A confirmed customer order that cannot ship until stock arrives. The customer is waiting; the goods are not on the shelf yet.

AccountingAug 28, 20264 min read

Elements of a Financial Statement Package

The bundled set of statements and schedules delivered after a close.

AccountingAug 28, 20264 min read

How to understand the Statement of Changes in Equity

A statement reconciling beginning and ending owner equity for the period.

AccountingAug 28, 20264 min read

Understanding the Statement of Cash Flows

A statement that explains how cash moved through operating, investing, and financing activities during a period.

Accounting & FinanceAug 27, 20264 min read

What is a stockout?

Running out of an item customers want to buy. The shelf is empty, so a sale that could have happened often does not.

StrategyAug 27, 20267 min read

Month-End Close Is an Architecture Problem, Not a Headcount Problem

Companies keep hiring into close and the calendar does not move. Days-to-close reports the ledger: entities, CoA, subledger-to-GL contracts, intercompany. Extra headcount inside a broken model spends the capacity reconciling itself.

FinanceAug 27, 20266 min read

The tariff hits the PO, not the press release

Canada set 15, 25, and 50 percent duties on about $20 billion of U.S. goods, effective Sept. 8. The hit is the PO that clears after 12:01 a.m., not Tuesday's announcement.

Page 1 of 20

Interested in learning more?

Get a firsthand look at how Pasento's finance operations platform can transform your accounting operations.