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The iOS and iPadOS platforms offer one heck of a user experience, so long as the device is intended for just one user. One thing that’s obviously missing, however, is a guest mode or multi-user experience, much like the ones you’d come to expect on any Mac or Windows PC.

Just as the tweak’s name implies, Restriction allows you to impose user-based restrictions that apply only to specific user accounts on your device. For example, you can create a separate user account for your kids, parents, significant other, or best friend that operates separately from your own and with configurable rules that control what that user can do with your device while it’s under their control.

Among the things you can do with Restriction are:

Hide specific apps from different user accounts

Choose whether Control Center can be accessed by a specific user

Control which types of app notifications a specific user will receive

Prevent apps from being uninstalled by a specific user

Block access to the Today view for specific users

Prevent specific users from accessing Spotlight search

Prevent specific users from accessing Siri

Set specific wallpapers for each individual user

Impose time limits for specific users

And much more…

Here’s a video demonstration graciously provided by the developers:

Subscribe to iDB on YouTube

Once installed, users will find a dedicated preference pane in the Settings app where Restriction can be configured to the user’s liking:

Here, you can:

Toggle Restriction on or off on demand

Add, remove, and manage user accounts on your device

Colorize user accounts

Configure locking options

In the User Accounts preference pane, you can create, remove, or manage existing user accounts on your device:

When creating or managing an existing user account, Restriction offers the following options:

Setting a user account image

Naming the user account

Setting a specific wallpaper for each user account

Choosing which apps each user account may access

Changing or set passcodes for each user account

Allowing or disallowing access to the following items:

Control Center

Notification Center (for blacklisted apps)

Spotlight search

Today view

Uninstalling apps

Enabling and configuring a time limit for each user account

5 minutes

10 minutes

15 minutes

30 minutes

45 minutes

1 hour

2 hours

3 hours

Saving any changes you make

The owner of the device may also colorize the Restriction user interface, including:

Enable or disable colorization of the Restriction interface

Configure Lock Screen user background color

Configure Lock Screen user font color

Configure Lock Screen user buttons color

Configure Lock Screen users icon tint

And lastly, the device’s primary user will need to enter the device’s passcode so that the tweak can properly direct the assumed behaviors of all user accounts through iOS & iPadOS’ native security authentication mechanism. Users may also choose to lock the Restriction preference pane for guest mode, effectively preventing other users from changing the tweak’s settings without your permission.

Restriction is a great way to ensure that another person you trust, if only slightly, stays in the apps you wish to allow while preventing them from looking through other private apps such as Photos, Messages, and your social media apps. Those interested in trying the tweak out for themselves may purchase it for $2.50 from the Twickd repository via their favorite package manager, and keep in mind that Restriction supports jailbroken iOS & iPadOS 13 and 14 devices.

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Accounts Payable Vs Accounts Receivable

Accounts Payable vs Accounts Receivable

Accounts to identify amount owed to you versus the amount you owe

Written by

CFI Team

Published October 5, 2023

Updated June 28, 2023

Accounts Payable vs Accounts Receivable

In accounting, confusion sometimes arises when working between accounts payable vs accounts receivable. The two types of accounts are very similar in the way they are recorded, but it is important to differentiate between accounts payable vs accounts receivable because one of them is an asset account and the other is a liability account. Mixing the two up can result in a lack of balance in your accounting equation, which carries over into your basic financial statements.

It is important to note the significance of balancing your assets and liabilities and stockholders’ equity in accounting. The significance of the balance can be explained by the basic accounting equation: Assets = Liabilities + Stockholders’ Equity. One can also rearrange the equation to better suit their preferences.

What are Accounts Payable?

Accounts payable is a current liability account that keeps track of money that you owe to any third party. The third parties can be banks, companies, or even someone who you borrowed money from. One common example of accounts payable are purchases made for goods or services from other companies. Depending on the terms for repayment, the amounts are typically due immediately or within a short period of time.

What are Accounts Receivable?

Accounts receivable is a current asset account that keeps track of money that third parties owe to you. Again, these third parties can be banks, companies, or even people who borrowed money from you. One common example is the amount owed to you for goods sold or services your company provides to generate revenue.

How to Record Accounts Payable?

In business transactions, companies will often purchase items on account (not for cash). The term used to call the transactions is purchases “on account,” which signifies a transaction where cash is not involved. The best way to illustrate this is through an example.

How to Record Accounts Receivables?

On the other hand, there are times when a company will sell goods or services “on account.” Again, it means that there is a transaction occurring where cash is not involved. Here is another example to help illustrate what this might look like.

Discounts on Accounts Payable vs Accounts Receivable

Another important note to make is that sometimes companies will attach discounts to their account receivable accounts to incentivize the borrower to pay back the amount earlier. The discounts benefit both parties because the borrower receives their discount while the company receives their cash repayment sooner, as companies require cash for their operating activities.

Notations for Discounts

Here are two notations that are commonly used:

x/10 or x/20 (where “x” is usually any number between 1 and 4)


For the first notation, we read it as an “x” percentage discount if the amount is paid back or received within 10 days. Some companies may choose to even give a discount if the amount is paid back or received within 20 days. Here is what an example of a 4% discount, if paid back within 15 days, would look like: 4/15.

The second notation, usually used after the discount notation, means the net amount must be paid within 30 days or how many days you decide. A perfect way to demonstrate what this would mean is to show an example.

Example of Accounts Payable

Notice that we record the discount directly against inventory. This is because we are recognizing that we paid less for the inventory that we received. This is to prevent overstatement or understatement of the inventory amount at the end of the fiscal year in our financial statements, especially the balance sheet.

What happens if we do not pay it back within the discount period? Well, that’s simple, we simply record it as a regular repayment of accounts payable:

Although this example focused mainly on accounts payable, you can also do this with accounts receivables as well and we can demonstrate that with this next example.

Example of Accounts Receivable

Here we will use the same example as above but instead, Corporate Finance Institute sells $750 worth of inventory to FO Supplies. The terms are still the same, at 2/10, n/30.

Notice that we have an account called sales discounts and allowances. This account is a contra account that goes against sales revenue on the income statement. Another example of a contra account is allowance for doubtful accounts, which you can learn about in our bad debt expense article.

Lastly, if the receivables are paid back after the discount period, we record it as a regular collection of receivables.

Additional Resources

We hope that this gave you a pretty good idea of the differences between accounts payable vs accounts receivable. Hopefully, it also gave you some insight into some of the many things that we can do with these accounts such as discounts. If you are interested in learning more, be sure to check out these related CFI articles:

The Natural Guest Room Hub To Enhance Hotel Operations And Loyalty

Tech-savvy consumers know that a Smart TV is more than just a device with which to watch TV shows and movies, but it has taken some hoteliers time to catch up with the paradigm shift. Smart TV technology actually transforms the entire purpose of a television set from a hotel operations perspective. It turns what used to be a single-purpose screen for entertainment into a natural hub that unlocks revenue and operational efficiency opportunities in the guest room. In addition to entertainment features, Smart TVs can integrate more fully with content management systems, unlocking richer features and productivity benefits. Hotels that aren’t using this technology are losing productivity and revenue and likely aren’t meeting guest expectations.

Since Smart TVs require an internet connection that’s more reliable than wireless — a capability not all hotels have —the majority of properties haven’t been able to benefit from the features of Smart TVs. However, the new Samsung 694 Series Hospitality Television has an embedded DOCSIS® 3.0 cable modem and doesn’t need an external modem or wired Ethernet. This allows hotels with coax cable — the majority of properties — to deploy Smart TVs in their guest rooms.

Smart TV sets and remote content management systems offer the following benefits to hotels and their guests:

Remote TV management. The days of having to visit each room individually to make adjustments to televisions are over. You can now manage all televisions remotely and perform all administrative tasks from a central location.

Real-time facility and event information. Instead of having a dry listing of events in the lobby or generic facility information on an information channel, Smart TVs can include real-time information that allows you to increase revenue. If you see that reservations are down in a restaurant for the evening, you can begin promoting that restaurant and even include a coupon code on your Smart TVs.

Remote checkout. Guests hate to stand in line at the front desk and are often confused about whether they even need to check out. The printed bills typically placed under guests’ doors also don’t include charges after a certain time. But by using the remote checkout feature on the Smart TV, guests can see late night drinks and breakfast as well as their room charges, allowing them to save time and reducing the line at the front desk.

Room service ordering. Instead of having to pick up the phone and fumble through a paper menu to order room service, Smart TVs let guests order room service online with a real-time menu. This lets you remove items that you’re out of and include nightly specials.

Booking amenities. The same strategy applies to amenities such as spa services and tee times. Guests can see the open schedule and prices in real time to book their appointments without having to make a call and have the employee go through all the options, which is easier for your guests and more productive for your staff.

Upgrading your guest rooms with Smart TVs can impact many aspects of your hotel, especially hotel operations and customer satisfaction. The Samsung LYNK® REACH and H-Browser content management solutions offer specialized capabilities to give guests customized viewing options. Hotels that adopt this technology now will be leaders in the industry, but those that wait will quickly find themselves behind the curve.

Learn more about the features of the Samsung 694 Series Hospitality TV and how it can enhance the guest experience and improve hotel operations.

Protecting User Data And Privacy With Protonvpn

Privacy is a major issue that has gained a lot of attention in the past few years. Data leaks and breaches have brought to the forefront the issue of data ownership and control online. A Virtual Private Network or VPN helps to address concerns of cybersecurity and privacy faced by users.

VPNs help to create a safe network that encrypts a user’s web traffic and masks their virtual profiles.

ProtonVPN is a VPN provider that aims to allow users to benefit from the world’s strongest privacy laws. The platform prioritizes the security of users and is supported by the community.

What is ProtonVPN?

ProtonVPN is a VPN provider based in Geneva, Switzerland, and was founded in 2024 by a team of scientists that met at CERN (European Center for Nuclear Research). They created ProtonMail, one of the world’s largest encrypted email services. ProtonVPN was then created with the need for better protection of activists, journalists, and users.

It is also supported by FONGIT, which is a non-profit foundation working for the public good and is funded by the Swiss Federal Commission for Technology and Innovation. ProtonVPN provides complete transparency while running the VPN service in an honest and secure manner.

Key features

ProtonVPN encrypts the user’s connection while browsing the web by routing the connection through encrypted tunnels. Some of the key features of ProtonVPN are:

Encryption: All the user traffic is encrypted with AES-256 while the key exchange is done using 4096-bit RSA, HMAC, and SHA384 is used for message authentication.

Safe protocols: ProtonVPN only uses secure VPN protocols such as OpenVPN, IKEv2, and WireGuard. It does not have any servers that support PPTP and L2TP/IPSec, giving users the assurance that their VPN tunnel is protected by the most reliable protocol.

Perfect Forward Secrecy: In order to make sure that a user’s encrypted data cannot be captured and decrypted later if an encryption key is compromised, ProtonVPN uses a curated selection of encryption cipher suites that have Perfect Forward Secrecy.

WireGuard’s open-source protocol 

WireGuard is a new VPN protocol that is fast and secure allowing users to access faster speeds with better performance and security. The ProtonVPN platform launched this open-source lightweight protocol reduces the CPU load that is required to process it thereby providing a longer battery life for a user’s devices such as phones, laptops or tablets. 

All apps offered by ProtonVPN are fully open-source and audited as the platform focuses on transparency and accountability. 

Secure core architecture

ProtonVPN has a secure core architecture which gives it the ability to defend itself against network-based attacks. The traffic is routed through multiple servers before leaving the ProtonVPN network helping in the protection of the data and user information.

In case a user’s connection to any of the VPN servers is interrupted, the kill switch feature automatically blocks all connections to their device so as to protect the user’s IP address and not expose it to outside of the secure VPN tunnel.

Prices and plans

ProtonVPN has several plans that the user can choose from as per their need.

The free plan allows users to access 23 servers in 3 different countries with a medium speed and no-logs policy. Users can also access blocked content through a VPN connection.

With the basic plan priced at $4 per month, users get access to 350+ servers in 40+ countries. They get to use 2 VPN connections with a high-speed, no-logs policy. Users can also access blocked content and get the NetShield adblocker with this plan. P2P and BitTorrent support is also provided to these users.

The Plus plan offers 1400+ servers in 61 countries for a $5.99/month plan. Users get 10 VPN connections and upto 10 Gbps speed. They can also access blocked content and streaming service support along with the Secure Core and Tor over VPNs. P2P and BitTorrent support is also provided with this plan.

With the Visionary plan, users get to access all plus plan features and a ProtonMail visionary account with just a $24 per month plan.


ProtonVPN works in over 61 countries with 1,432 servers and a 1,675 Gbps capacity. It is based in Switzerland giving it strong privacy and legal protection structure. The platform has built a trustworthy and transparent system, informing users exactly who is running the service. It is also open-source and anyone can examine the apps and their code.

ProtonVPN has also commissioned professional audits for their full-release software from SEC Consult and publishes the full results online. The platform places special focus on privacy and ease of use for its users around the world. Currently, ProtonVPN has a limited time 50% off on its ProtonVPN Plus plan. This year-end offer is open to new users, Free plan users, and ProtonVPN Basic plan users. 

For more information on ProtonVPN, please check out their official website.

Apple And Small Iphones: A Romance Gone Sour

iPhones weren’t always “big”. There was a time when 4.7-inch displays on iPhones were considered the pinnacle of screen size. Nothing could ever top it, or so it seemed. Then came the Androids with their increasing screen sizes, the lines between phones and tablets started blurring, and “phablets” came into being.

Apple had to adapt to the changing needs of its customers. So, we got bigger and bigger iPhones, with iPhone 13 Pro Max sitting atop its perch of 6.7-inch display tech. 

But Apple didn’t let go of its “small iPhone dream” either. We got iPhone 12 mini, a 5.4-inch compact iPhone to satisfy those who didn’t believe in size supremacy. Even iPhone SE 2023 refresh had a nostalgic 4.7-inch frame. But there are some glaring problems with small iPhones. What are those, you ask? Read along!

Problems with the ‘mini’ iPhones

In an attempt to become successful, mini iPhones have hit a snag. In 2023, the first mini iPhone came out and immediately got the flak for having big issues. Apple tried fixing it with the iPhone 13 mini, which we called the best iPhone of 2023. But it wasn’t enough.

1. Uncomfortable keyboard

One of the best things about a mini iPhone is its reachability. I can reach all corners with just one hand, but it’s a different story altogether when it comes to typing.  

There’s just not enough space for the keyboard. The screen is smaller than usual, all the keys are squished together, and it’s too close for comfort.

If you’re someone like me who has big hands, a 5.4-inch display feels impossible to type on. Sometimes, I even find the keyboard on my 6.1-inch iPhone 13 uncomfortable, but that’s my personal experience.

2. Handy but small screen is old-fashioned

You’re more likely to appreciate mini iPhones if you have small pockets. They’re handy; they fit into spaces easily. I feel that mini iPhones are more convenient for women since their jeans don’t have big pockets (sometimes none at all, but that’s a rant for another website).

The biggest downside to having a mini iPhone is the screen size. We live in a day and age where content is only getting bigger with each passing day. Video resolutions have gone up from 1080p to 4K, and we’re not far from 8K streaming either.

You wouldn’t be able to appreciate the jump in quality on a tiny screen. It’s almost like watching the world’s most colorful movie on a Black & White Television from the ‘40s. 

Reading also takes longer on a smaller screen because you’ll be scrolling more on the iPhone 13 mini vis-à-vis the iPhone 13 Pro Max. It feels cluttered and doesn’t offer a good experience, which is in stark contrast to Apple’s standards.

3. Higher price, smaller battery?

Arguably the biggest issue with small iPhones like iPhone SE and iPhone (12/13) mini is their battery life. You’re buying an iPhone, so the natural thing is to expect great battery life. The iPhone 12 mini was infamously known for having terrible battery life. Apple improved on it with iPhone 13 mini, but it’s nowhere as good as the vanilla iPhone 13.

Furthermore, iPhone SE suffers from a similar plight. Its battery capacity is south of 2000mAh, which puts it in very dangerous territory for smartphones that need to be charged twice or thrice in a day. This is certainly not Apple’s position in mind when designing an iPhone costing $429. 

The iPhone SE debacle

iPhone SE 2023 has its fair share of problems that need addressing. It has a design reminiscent of iPhones that came out 7 years ago. The screen is an LCD panel that doesn’t get bright enough; the camera is miserable after the sun sets.

As much as I love Touch ID, I just can’t stand the forehead and chin of the iPhone SE 2023 and would much rather trade in the Home button for a bigger screen, sans the Face ID infrastructure. 

Disappointing sales of mini and SE

The final nail in the coffin for Apple seems to be the disappointing sales figures. Apple expected to take the world by storm after the release of iPhone SE 3rd gen in 2023. Saying that its sales have been disappointing would be an understatement.

According to data from Counterpoint, iPhone sales in China in 2023 showed the iPhone 13 mini accounting only for a measly 5% market share.

Source: Counterpoint

The sales of iPhone SE 2023 aren’t far off in comparison. It has consistently remained “in stock” on Apple’s website and has regularly received price cuts from third-party retailers. A little reading between the lines, and you’ll know that Apple isn’t really selling iPhone SE 2023 at all. Apple analyst Ming-Chi Kuo also cut his shipment expectations down.

Shanghai lockdown doesn’t affect the iPhone SE production. However, the new iPhone SE demand is lower than expected (the delivery status “in stock” as one of the proofs), and I cut my shipment estimation in 2023 to 15-20M (vs. 25-30M previously).

— 郭明錤 (Ming-Chi Kuo) (@mingchikuo) March 28, 2023

No iPhone 14 mini

With each passing week, the writing on the wall gets clearer for Apple: Small iPhones aren’t making the cut anymore!

I won’t be surprised if things change, and by the looks of it, big changes are coming. The Apple rumor-mill tells me that iPhone 13 mini will be the last of its kind. There will be no iPhone 14 mini this year; instead, Apple will replace it with a bigger iPhone 14 Max, thus ending Apple’s 2-year romance with the ‘mini’ series.

Could this also spell the end of the small iPhone SE? Only time will tell. But if sales figures and user feedback are any indicators, the iPhone SE already has one foot out of the door.

Final thoughts

Do mini and small iPhones have a place in this world? Not for me, personally. As someone with big hands, I have always dreaded a world dominated by small screens. However, I am, of course, not the sole target audience for Apple.

There are millions who prefer small and mini iPhones, despite the compromises they make to use them. For those people, I just have one thing to say: buy iPhone 13 mini because this is as good as it will probably get for a small-sized iPhone.

If only there were a way to make our iPhones, we would be in great hands. In the meantime, I have compiled a wishlist (my own, of course) for an iPhone in the future that contains sugar, spice, and everything nice. Check out what my dream iPhone looks like.

What do you think of small iPhones? Do you feel Apple should retain the mini series, or is it time to leave it behind?

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How To Set Up An Accounts Payable Process

When you’re running a business, an efficient accounts payable (AP) process is a must. It ensures that vendors and suppliers are paid on time and reduces waste by eliminating late fees or duplicate payments.

This article will explain how accounts payable works and how it differs from accounts receivable. We’ll also show you how to set up your own AP process.

Editor’s note: Looking for the right accounting software for your business? Fill out the below questionnaire to have our vendor partners contact you about your needs.

What is accounts payable?

The accounts payable department manages the company’s payments for goods or services purchased from a vendor or supplier. You can track these liabilities on a balance sheet to monitor outstanding payments and ensure there are no overdue balances.

Your AP department oversees all outgoing payments and is usually the first point of contact for suppliers. Payment due dates can vary, so check individual invoices to ensure you’re aware of payment dates. If payments aren’t made on time, your company could get hit with late fees.

An accounts payable term you may hear frequently is “days payable outstanding” (DPO). This financial ratio measures the average number of days it takes a company to pay its vendors or suppliers. The longer it takes you to pay your suppliers, the higher your DPO.

Did You Know?

Accounts payable are considered a liability, since they represent money your business owes. This differs from accounts receivable, which are typically considered a business asset.

Accounts payable vs. accounts receivable

It’s easy to confuse accounts payable with accounts receivable, which involves collecting your unpaid invoices. While there are some overlaps, accounts payable and accounts receivable aren’t the same. 

Accounts payable deals with the money your business owes to its vendors and suppliers for goods and services purchased. In comparison, accounts receivable are the money owed to your company, usually by its customers. And while accounts payable are considered a liability, accounts receivable are considered an existing asset. 

Both accounts payable and accounts receivable are crucial aspects of the accounting process and work together to ensure your business functions smoothly. Both should be recorded to ensure accuracy and to track when outgoing and incoming payments are due. Without bringing in a profit, your company will be unable to meet its financial obligations.

Bottom Line

Accounts payable deals with the money your business owes, while accounts receivable is the money owed to your business.

Examples of accounts payable

Here are a few examples of accounts payable:



Subcontracting services

Raw materials



Did You Know?

There are two types of payables: trade payables and expense payables. Trade payables represent the purchase of physical goods, while expense payables refer to the purchase of expensed services, such as travel or supplies.


For more information, read our comprehensive reviews of all the best accounting and invoicing software so you can choose a solution that best meets your needs.


QuickBooks is one of the most well-known accounting software packages, and for good reason. QuickBooks provides options for businesses of all sizes, and it’s easy to get started. While there will be a learning curve if you don’t have any prior experience with QuickBooks, the company provides video tutorials to make the process easier. 

You’ll need to decide whether you want the QuickBooks online or desktop version. With an online account, you can access your information from anywhere. With the desktop version, you can access your data only on your computer. Sharing options are limited, which can be problematic if you need to share information with your accountant. Learn more in our complete QuickBooks review.


Wave is a frequently overlooked option for accounting software, but it’s an excellent choice for small businesses and freelancers. The company offers cloud-based accounting software, with no monthly charges, setup costs, or hidden fees.

While Wave is an outstanding option for new business owners or anyone on a tight budget, it’s not going to be the right software for everyone.

Wave has limited tracking and inventory, so it may not have the functionality larger businesses and enterprise companies need. Its app integrations are also limited compared to some of its largest competitors. Read our Wave review for more information.


Xero offers a cloud-based monthly subscription service, and it’s our pick as the best option for growing businesses. The company provides a wide range of services, including the below:

Accounts payable

Purchase orders

Expense claims

Xero integrates with more than 700 different apps, like chúng tôi and ADP. Plus, Xero offers flexible pricing for businesses at different stages of growth.

Xero’s Early Plan starts at just $11 per month and is a great option for solopreneurs, freelancers, and new business owners. The company offers a free 30-day trial, so you can ensure Xero is the right fit for you. Our full Xero review has more information.


The best accounting software allows you to process payments automatically and avoid late fees and other common business accounting mistakes.

An AP process streamlines accounting

All businesses, regardless of their size or industry, should be familiar with the accounts payable process. You need to know when outstanding invoices are due to avoid late fees or strained relationships with your suppliers. If you’re creating your own AP process, using the right feature-rich accounting software can help you avoid many common mishaps.

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