Roger Jellison

Roger Jellison
Roger is a seasoned finance and accounting professional with 8 years of public accounting and over 25 years of private company experience in a broad range of industries including manufacturing, distribution, technology (software, hardware, and telecom), construction, and services.

Contribution Margin: What It Is, How to Calculate It, and Why You Need It

Profit margin is the amount of revenue that remains after the direct production costs are subtracted. Contribution margin is a measure of the profitability of each individual product that a business sells. It provides one way to show the profit potential of a particular product offered by a company and shows the portion of sales […]

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Consistent Definition & Meaning

Gödel’s theorem applies to the theories of Peano arithmetic (PA) and primitive recursive arithmetic (PRA), but not to Presburger arithmetic. A consistency proof is a mathematical proof that a particular theory is consistent.[7] The early development of mathematical proof theory was driven by the desire to provide finitary consistency ...

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How to Do Reclassification Right Strategies for Student-Athletes

The important thing to know is that you must have officially graduated from high school on time if you’re going to need additional course work to gain NCAA eligibility. Knowing these rules is important and unfortunately many families aren’t aware until it’s too late. Each year a student plays after their one year off, they ...

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What’s a Coefficient?

This can be related to uniformity of velocity profile, temperature distribution, gas species (such as ammonia for an SCR, or activated carbon injection for mercury absorption), and other flow-related parameters. The Percent RMS also is used to assess flow uniformity in combustion systems, HVAC systems, ductwork, inlets to fans and filters, air ...

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How to Find Additional Investment on a Summary of a Balance Sheet

It’s much preferable to keep track of capital accounts and owner withdrawals throughout the year. Arguments over how to divide up equity are a common problem for small businesses. For an example of received cash as additional investment, suppose you’re in a three-person partnership. Your company ended last year with $360,000 in ...

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What Is a Voided Check?

Write with well-spaced letters that are tall and wide enough to cover the whole face of the check without obscuring the banking information at the bottom. You want to make it difficult for thieves to erase or cover your void mark. A voided check is a check with the word “void” written across the front, […]

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