The Cadel Journal
Insights
Close mechanics, standards interpretation, and what AI actually changes for mid-market accounting teams.
Featured · Revenue Recognition
Gross vs Net Revenue: The Principal vs Agent Test
Under ASC 606, gross vs net revenue comes down to the principal vs agent test: who controls the good before transfer. The control rule, three indicators, examples.
Cadel Team6 min read
Reconciliation
Revenue Recognition
Month-End Close
Accounts Payable
Accounts Payable
Invoice OCR Software: Why 85% Accuracy Breaks AP
Jun 8, 2026·7 min read
Accounts Payable
Accounts Payable Automation Best Practices for Mid-Market
Apr 22, 2026·9 min read
Accounts Payable
AP Automation Benchmarks 2026: What Top-Performing Finance Teams Actually Achieve
Mar 5, 2026·7 min read
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