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Introduction to Burp Suite

Burp, also known as Burp Suite, is a collection of tools for web application penetration testing. The Portswigger company creates it. Burp Suite aims to be an all-in-one toolkit, and its features can be increased by installing BApps, i.e. its add-ons. Professional web application security researchers and bug bounty hunters use it the most. It is a better choice than free alternatives such as OWASP ZAP because of its ease of use.

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Tools of Burp Suite

Burp Suite offers various tools, which are given as follows:

1. Spider

It’s a web crawler or spider that maps the target web application. The mapping aims to create a list of endpoints that can be examined for functionality and potential vulnerabilities. The spidering is useful because the more endpoints you collect during your recon phase, the more attack surfaces you’ll have during your actual research.

2. Proxy

Burp Suite features an intercepting proxy that helps the user access and change request and response contents while in transit. It also allows the user to submit the under-monitored request/response to another appropriate Burp Suite tool, eliminating the need for copy-paste. The proxy server may be programmed to use a particular loop-back address and port. Unique forms of request-response pairs may be filtered out using the proxy.

3. Intruder

iii. On the web app, rate limiting is being tested and attacked.

4. Repeater

Repeater allows a person to submit requests continuously when making manual changes. It is employed for the following purposes:

i. Checking to see how the user-supplied values are being verified.

ii. How well is it being achieved user-supplied attributes are being verified?

iv. What happens if the server encounters unpredictable values?

v. Is the server doing input sanitation?

vi. How well the server filter and checks the data provided by the user?

vii. Whose validating system does the server employ?

viii. Which of the cookies on a computer is the session cookie?

5. Sequencer

The sequencer is an entropy checker that ensures that tokens created by the webserver are random. anti-CSRF and Cookies tokens are examples of these tokens, which are often used for authentication of sensitive operations. These tokens should preferably be generated in a truly random way, with the likelihood of each potential character occurring at each position shared uniformly. This can be accomplished both in terms of bits and characters. An entropy analyzer verifies that this concept is valid. It functions like this: the tokens are considered to be random at first. The tokens are then placed into a series of checks to see whether they follow those requirements. A significant point is a minimum value of probability that a token would exhibit for an attribute, such that if the token’s characteristics probability is less than the significance level, the argument that the token is random is dismissed. This method can be used to identify and count vulnerable tokens.

6. Decoder 7. Extender

External modules can be implemented into Burp Suite to expand the tool suite’s capability. external modules are named as BApps. This function in the same manner as browser extensions do. In the Extender pane, these can be accessed, updated, mounted, and uninstalled. Some of them can be used for the free community version, while others include the paid technical version.

8. Scanner

The group version does not have a scanner. It automatically searches the website for several typical vulnerabilities and lists them, along with details about the level of trust in each discovery and the difficulty of exploitation. It’s revised on a daily basis to include recent and lesser-known flaws.


In this article, we have seen what Burp Suite and its various modules is. I hope you will find this article helpful.

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Learn The Various Types Of Microcomputers

Introduction to Microcomputer Types

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List of Microcomputer types

There are different Microcomputer types given below.

Desktop Computer





1. Desktop Microcomputer 2. Microcomputer Laptop

A laptop, also known as a “Notebook,” is a computer that looks like a sleek briefcase. They can also handle more sophisticated tasks, such as a desktop computer, and they can run on their own in-built battery and a wall socket. Since different small-size components, including a keyboard, LCD monitor, touchpad, and other internal parts, are incorporated into these microcomputers, they are more costly than desktop computers (CPU, Motherboard, Hard disk, etc.). However, its greatest benefit is its portability.

3. Tablets and Smartphones


Tablet microcomputers are compact mobile computers with touch screen displays that are smaller than laptop computers but larger than smartphones. On the LCD panel, users can perform both input and output operations. In addition, they can access the internet through Wi-Fi and other cellular networks. Users can experience issues due to a lack of a keyboard, but they may use an external keyboard if more is needed. Tablets such as Apple’s iPad, Microsoft’s Surface, and Amazon’s Kindle Fire are commercially available.


PDA is short for “Personal Digital Assistant,” and it is a portable device that is equivalent to a tablet, palmtop, or smartphone in terms of portability and scale. It has a small LCD screen for both input and output functions.  a PDA can communicate with other computers such as desktops, laptops, and other devices Via infrared (IR), LAN cable, Bluetooth, Wi-Fi, radio waves, and wireless beams. PDAs are mostly used to keep track of to-do lists, appointment schedules, address books, and to take notes.

4. Palmtop microcomputer

The term “pocket computer” refers to a palmtop microcomputer. It is a smaller computer than a PDA, and it uses less power as a result of its compact scale. It is also a very lightweight laptop. Instead of using a keyboard, palmtop computers use a stylus pen stick to enter data. Palmtops don’t usually have disk drives because of their limited size, so they rely on PCMCIA slots to allow disk drives, multiple modems, memory management, and another terminal. Palmtop computers and other portable computers usually run Windows CE operating systems.

Workstation Microcomputers

Workstation microcomputers, also known as efficient one-side computers, are multiprocessor computers with several CPUs. Typically, this microcomputer is programmed by a single user to run specific programs that need more power than a standard PC.

The server microcomputer looks like a computer, but it has a number of powerful features that enable it to render data to another terminal over a variety of networks, including local area networks (LANs) and wide-area networks (WANs) (WAN). Any type of server is programmed to accomplish a particular task, such as running the Apache HTTP server to manage all websites on the internet and the Mail server to send and receive emails.

Mini Tower Microcomputer

The mini-tower microcomputer was created in the shape of a small tower. Due to its small scale, it can be mounted on the table with less space than other desktop microcomputers. In addition, different buses may be used to link input/output devices to it.

Full Tower Microcomputer

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Explanation And Examples Of Accrued Interest

Definition of Accrued Interest

Accrued interest (Acc. Int) refers to the amount of interest that has been accrued on investments or borrowings but the same has not been yet. It is treated as financial gain or obligation depending upon whether it is accrued on the investments made or the amount borrowed from debentures or bonds. It is recorded in the accounts to follow the accrual accounting system.

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As per the accrual accounting system, the income that is incurred but not yet received or expense that is incurred but not yet paid is to be recorded in the accounts to reflect the accurate and fair view for the period mentioned. Acc. Int is the interest received on the investment, like fixed deposits, loans given, interest on bonds, etc., whereas Acc. Int can also be a liability, like interest on the amount borrowed from debentures or bonds. It follows the guidelines of generally accepted accounting principles like revenue recognition and the matching accounting principle. It refers to the accumulated interest due for receipt of payment but not received or paid, as the case may be. It is recorded at the end of the accounting period, i.e., on the balance sheet date, to reflect the accurate and fair view of the accounting.

Formula for Acc. Int

For borrowings like debentures and bonds, the formula for Acc. Int is as under:

Accrued Interest = Borrowed Amount * Yearly Interest Rate / 365 * Period for Which Interest Is Accrued.

The formula for Acc. Int on investment

Accrued Interest = Investment Amount * Yearly Interest Rate / 365 * Period for Which Interest Is Accrued.

Acc. Int as on the last day of the financial year or as on the balance sheet date is calculated for the period it is due. For example, the interest for each quarter will be received on the 10th of the next quarter. So, the interest of the last quarter, which accrued on 31st March, will be accepted on 10th April. Hence Acc. Int for the previous quarter, i.e., Jan – March, is due and will be recorded in the accounts as Acc. Int.


Different examples are mentioned below:

Example #1

The company borrows $ 70,000 from the bank, and the annual interest rate is 5%. The amount was borrowed on 15-12-2024, where the interest payment is monthly. The financial year of the company closes on 31st December. Calculate the Acc. Int to be recognized in the books of accounts at the closing of the financial year?


The period from 15th December to 31st December = 16 days

Accrued Interest = Borrowed Amount * Yearly Interest Rate / 365 * Period for Which Interest is Accrued

Accrued Interest = $70,000 * 5% / 365 * 16

Accrued Interest = $70,000 * 0.05 / 365 * 16

Accrued Interest = $153 (appx)



Borrowed Amount  $70,000

Yearly Interest rate 5%

Number of days in a year 365

Period for which interest is accrued 16

Accrued Interest  $153.42

Example #2

Company A Ltd deposits in fixed deposits amounting to $ 50,000. The interest rate on fixed deposits is 6%. A fixed deposit was made on 01-02-2024 and matured on 31-03-2024. The company closes the books on 31st March every year. Calculate the Acc. Int on the fixed deposit?


Acc. Int is calculated as

Accrued Interest = Investment Amount * Yearly Interest Rate / 365 * Period for Which Interest is Accrued.

Acc. Int = $50,000 * 6% / 365 * 59 days

Acc. Int = $50,000 * 0.06 / 365 * 59

Acc. Int = $485 (Appx)



Borrowed Amount  $50,000

Yearly Interest rate 6%

Number of days in a year 365

Period for which interest is accrued 59

Acc. Int  $484.93

Accrued Interest on Bonds

A bond is a debt obligation for the borrower and is an asset for the lender. Hence the lender is entitled to receive the interest on bonds. The interest on bonds is generally known as coupons and is paid yearly, half-yearly, quarterly, or as decided at the bond issuance. The bond is a negotiable instrument, i.e., it can be transferred from one person to another person very quickly, but there is a problem concerning the interest at the time of sale, i.e., when the bond is transferred, the interest accrued can also be paid to the seller by the buyer of the bonds. So, interest is calculated at the time of sale of such a bond. For example, there is a bond in which interest accrued from April to September will be received in October by the buyer. The seller wants to sell the bond in July. Hence apart from the bond’s market price, the buyer also has to pay the interest for three months to the seller, which he will receive from the organization in October.

Accrued Interest vs Regular Interest

Acc. Int is the interest that gets due but has not been paid yet, whereas regular interest is the interest that is paid or received and recorded in the books of accounts.

Acc. Int is recognized in the accounts before the payment is made, whereas regular interest is recorded only after the receipt.

The payment or receipt cycle of Acc. Int is constant and decided before the investment or borrowing, and it cannot be changed. In contrast, the payment or receipt cycle of common interest is flexible and can be changed at any time per mutual decision.

Acc. Int is recorded per the accrual accounting system, i.e., on a due basis, whereas the regular interest is recorded on a receipt basis.


Acc. Int is the interest that gets due or accumulated but is not received or paid. Example of Acc. Int includes interest on fixed deposits, interest on bonds, interest on debentures, etc. The payment or receipt cycle of Acc. Int is pre-decided, and it is constant. Bond being the negotiable instrument, can be transferred at any time, so in that case, the seller is entitled to receive the interest apart from sale proceeds. Acc. Int is different from a regular interest in terms of flexibility as the receipt or payment cycle of regular interest is customized and changed with mutual consultation. Acc. Int is recorded as per the matching concept and as per the accrual system of accounting. The calculation of Acc. Int is to be done up to the last day of the financial year.

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Synopsis Of Various Types Of Iot Protocols

Introduction to IoT Protocols

IoT stands for the Internet Of Things. We are very good at many communication technologies, such as WIFI, BLUETOOTH, 3G/2G/4 G, and now 5 G is coming in the market, but there are several fresh waves networking choices on the market. The IoT system can only operate and transfer data online if the two devices are linked securely from the communication network. What makes it possible for such a link? IoT standards and protocols consist of an unseen language that allows physical objects to “speak” among themselves. General protocols used for computers, smartphones or tablets may not meet IOT-based solutions ‘ specific conditions.

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Types of IoT Network

IoT networks are given below:







1. NANO Network

Nano-network is a nano-scale communication network among nano-devices. To use the various functions of nano-machines, a series of nano-devices in a complete nano-network must be managed and controlled by the appropriate architecture. Nano-network can collect important patient information in the healthcare field and provide it to computer systems to make health monitoring more accurate and efficient. In addition to the tumor detection process, the internet of Nano-Things in health systems will provide diagnosis and support in the treatment of patients by precise and localized medications.

2. NFC

NFC stands for Near Field Communication. This wireless connectivity short-range (ECMA-340, ISO / IEC 18092) allows communication between devices when they’re interconnected or placed within a few centimeters. The standards, co-designed by Philips and Sony, provide equipped with a manner to create a peer-to-peer (P2P) network for information exchange.

When the P2P network is established, other wireless technologies such as Bluetooth or WiFi can be used for extended communication or to transfer bigger information. Now, most Android smartphones have the same technology accessible, meaning you can digitalize your wallet using services such as Google Pay, TecTile, etc.

3. PAN

A Personal Area Network (PAN) is the interconnection of IT devices in the range of a single person, generally within 10 meters. Take an example of a user traveling with a notebook, a private digital assistant (PDA), and a mobile printer that might connect them with wireless technology without the need to plug in anything. This type of private area network could typically also be interconnected to the Internet or other networks without cables.

4. LAN

LAN means Local Area Network. This is used for small area networks. Computers and other mobile devices share resources, such as printer or network storage via LAN connection. Wi-Fi and Ethernet are the two primary ways to enable LAN connections. Ethernet is a specification that allows machines to interact. Radio waves are used for the Wi-Fi connection of computers, printers, mobiles and etc. A user has access to files stored on the LAN server with others; a network administrator has read and write access.

5. MAN

MAN stands for the Metropolitan Area Network. This is a computer network that helps users connect with computer resources in a geographical area. It can cover a smaller region than WAN (Wide Area Network) but is bigger than the Local Area Network (LAN) LAN area. It can also be used to define interconnections between them point to point in a metropolitan region with several local area networks.

6. WAN

WAN stands for the Wide Area Networks. Wide Area Networks are also called data networks. Basically, this network also uses to connect the cities, country, states. A virtual private (VPN) network allows WAN sites to connect. Wired and wireless technology can include WAN connections. Enterprise WANs help users to share access to central apps, services, and other sources.

Protocols of IoT

Some of the most significant IoT protocols are mentioned below :

1. Bluetooth

2. Wi-Fi

Wi-Fi is an acronym for Wireless fidelity. Wireless internet is one of the leading modern technological developments. It can be locked, secured, or opened and also free over a short or a long distance. Without the need for flexible cables, WiFi is capable of connecting the phones, and from that, we can access the internet. To the devices, wi-fi is a wireless connection to access the internet. Wi-Fi utilizes radio waves to send data at particular frequencies rather than using wired links, typically at 2.4GHz or 5GHz, though many more are being used in additional niche setups. A standard Wi-Fi network can be reached in the open air up to 100 meters.

3. Z-Wave

Z-Wave is a wireless protocol used mostly in intelligent home networks to link and exchange control and information with smart devices. The Z-Wave protocol offers low-cost, wireless connectivity to home automation, a lower-power alternative to WiFi, and a long-ranging alternative to Bluetooth with two-way communication by mesh networking and messages acknowledgment. The Z-Wave protocol operates in the United States on the low-frequency 908.42 and in Europe on the 868.42 MHz band. The Z-Wave provides small data packet transmission rates at 9.6 kbps, 40 kbps, or 100 kbps throughput rates.

4. SigFox

SigFox has developed a worldwide network to listen to the data transmission of billions of machines. Sigfox is capable of collecting very tiny signals from IoT devices around the globe – using the smallest energy levels in order to achieve the efficiency of natural energy harvesting systems.

This SigFox based on three pillars:

Low consumption energy

Low in cost

Complementary technology

Sigfox offers a standard way to collect information from sensors and devices with one standard API package. Sigfox is Bluetooth, GPS 2G/3G/4G, and Wifi compatible.

5. Thread 6. Cellular

The use of cellular communication functions such as GSM/3G/4 G is possible with these IoT apps. Cellular is one of the protocols for IoT Communication which can send or transfer high information volumes. Cellular requires not only high costs but also high electricity consumption for several applications. The Frequencies of the cellular is 900/ 1900/ and max it will go to 21000 MHZ, and the range is 35km maximum For the GSM and for the HSPA is almost 200km.

7. 6LoWPAN

6LoWPAN is an IP-based communication protocol. 6LoWPAN stands for IPv6 over Low Power Wireless Personal Area Network. IPv6 (Internet Protocol version 6) is a 128-bit internet protocol developed to overcome the limitations of 32-bit IPv4 in addressing. Because of it, a number of devices can be connected to each other. The 6LoWPAN system is used for various purposes, including the wireless networks of sensors. This wireless sensor network form transmits the data as packets and uses IPv6 as the basis of the IPv6 name over low-power WLAN networks. As the globe migrates to IPv6 packet information, such a 6LoWPAN scheme provides many benefits for low-power wireless sensor networks and other low-power wireless network types. IPv6 (Internet Protocol version 6) is a 128-bit internet protocol developed to overcome the limitations of 32-bit IPv4 in addressing. Because of it, a number of devices can be connected to each other.


RFID stands for Radio-Frequency Identification. Radio waves are used to read and record data that is stored on an item tag. There are two parts of the RFID component on the Tags: a microchip that stores and processes data and an antenna which transmits a signal. There are normally two types of RFID first is passive, and the second is battery powered. A passive RFID tag is used to relay the stored data to the interrogator via radio wave power. A battery-operated RFID tag is built into the data relay using a tiny battery. The tag includes the serial number for a particular item.

9. Zigbee

Zigbee is a Short-range wireless communication protocol. It is based on the IEEE 802.15.4 Protocol. It is majorly used in home automation and industry. It is preferred in applications when there is a low power requirement. Low power consumption, high scalability, security, and durability are the main features of Zigbee. Zigbee’s range is 10 meters, but this range can be extended up to 100 meters. The maximum data rate in Zigbee is 250 kbps.


In this article, we have seen what are different types of IoT networks, which protocols are used in communication.

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Learn Working Of Json In Swift With Examples

Introduction to Swift JSON

Swift JSON is used for communication of the IOS web application with the server by returning a series of formatted data or information. This formatted data organized in a proper hierarchical manner is called Swift JSON. Foundation framework that includes a class called JSONSerialization is exclusively used for converting any JSON involved within the web application into Swift data types like array, number, bool, String, and Dictionary. It is very difficult to predict the actual structure or the order in which values of JSON-based web applications will receive as part of returned data.

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There is no proper syntax for any Swift JSON it can be any resource file containing the data in an ordered manner as represented below but then indentation does matter while validating any JSON data as improper JSON input might vary and can behave differently while parsing and traversing as well.

{ "title": "some_data", "url": "any_url_can_be_included", "category": "Category_for_swift_language", "views": 25648 } How JSON works in Swift?

JSON parsing or manipulation with JSON in any programming language is a common functionality when any web application tries to communicate with the other server.

Any web application dealing with JSON data tries to decode the JSON data in an ordered manner. Swift JSON parsing is very important for any IOS developer as they will most often get acquainted with these kinds of data.

Decoding modules in swift are quite flexible and are very easy to understand without any indulgence of external API.

There are times when swift JSON containing JSONSerialization class method returns a value of any type and throws error in case the data cannot get parsed easily then a proper validation with error elicitation will be given to the user for identification of the actual exception.

Although the JSON data will get validated still there will be times when JSON may contain a single value, a response from a web application can encode an object or array as any top-level object for manipulation.

All the data types related to swift get used as per requirement and any optional value can be considered for it.

There is quite a need to create Model objects from the Model-view-controller design pattern that are often used to convert json data to objects which are specific to the application’s domain in a model view.

If the applications are related to one or more web services do not return a single, or consistent model for the representation of a model object, considering implementation of several initializers to handle all the possible representations.

JSON initializer helps a lot when it comes to extracting and getting the detailed implementation with errors and exceptions. Error Handling with error protocols helps in deserialization with the fail for protocol.

Many times, it happens that the application returns multiple endpoints for any resource that returns a single JSON response following any particular protocol.

A search endpoint may return zero or more endpoints then in that case the requested query may contain more or other metadata while presenting for the endpoint.

JSON parser plays a pivotal role in parsing as it helps in making the entire JSON data organized in a properly visualized format which gives an impression that the data can be organized in a proper manner.

Swift is the programming language that allows programmers to use and make the data ordered and visualized in a very easy and effective manner by giving an idea of proper idealization and organization for operations and manipulations.

Examples of Swift JSON

Here are the following examples mentioned below.

Example #1

This program demonstrates the JSON data where the input feed is represented as follows and the output feed after execution of the JSON parsing comes out to be shown as output. But it makes the Sample usage feed with the codeable mapping.


{ "title": "Usage of the optional Swift language.", "version": "4.0", "category": "Swift_version", "views": 25642 }


Example #2

This program demonstrates the JSON data where the input feed is represented with the same input as example 1 but with the mere difference of the fact that the JSON decoder will make use of the Object mapper for conversion of JSON String to model. This is shown in the output as shown:


{ "title": "Usage of the optional Swift language.", "version": "4.0", "category": "Swift_version", "views": 25642 }


Example #3

This program demonstrates the JSON data where the input feed is represented with the same input as example 1 but with the more difference of the fact that the JSON decoder will make use of the dictionary mapper for conversion of JSON String to model. This is shown in the output as shown:

{ "title": "Usage of the optional Swift language.", "version": "4.0", "category": "Swift_version", "views": 25642 }


Example #4

This program demonstrates the custom mapping for each defined key with the mapping of a blog and key and value pairs with the JSON and making the key encoding as the main conversion of the JSON to a blog.


{ "title": "Sat_Sun_Week:end_Comboff", "version": "swift_version_4.0", "visitors_way": 258965, "posts_for_members": 62542 }


Example #5

This program demonstrates the custom mapping for each defined key with the mapping of a blog and key and value pairs with the JSON and making the Object mapper in use for representation as shown in the output.

{ "title": "Sat_Sun_Week:end_Comboff", "version": "swift_version_4.0", "visitors_way": 258965, "posts_for_members": 62542 }


Example #6

This program demonstrates the custom mapping for each defined key with the mapping of a blog, key and value pairs with the JSON and making the Dictionary mapper in use for representation as shown in the output.


{ "title": "Sat_Sun_Week:end_Comboff", "version": "swift_version_4.0", "visitors_way": 258965, "posts_for_members": 62542 }



Swift JSON is the proper way of validating and making the entire data set and information organized in a visualized manner for the programmers. The successful communication between any web application and server helps a lot to analyze the entire application for product analysis and division of information uniformly among all applications efficiently.

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A Complete Guide On Back Charge With Explanation

What is a Back Charge?

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It is mostly used in industries where transactions are prone to errors or mistakes in day-to-day business affairs. The company applies the charge either on a real-time basis or can apply it later down the billing cycle. The major back-charge industries are banks, credit card companies, construction companies, manufacturing, wholesale, retail, etc. It is best to avoid back charges and do the billing rightly to the customer, as it may bring up the recoverability issues. It so happens that sometimes back-charge receivables are tough to recover.

Example of Back Charge

ABC Stores is a wholesale seller of grocery products. Mr. X is a regular customer of ABC Stores who runs a retail shop. He purchases condiments from the store on a monthly basis; the products are directly delivered to Mr. X along with the bill. In the month of December, due to the year-end clearance sale, the billing of some products was missed to Mr. X, but the goods were delivered as usual. So due to this, in January, the owner of ABC Stores made the December bill as a back charge and added up to the January bill.

KBC Bank has decided to increase the credit card fee from September, but the same is not informed to customers till November, and the increased charges are sent as a back charge along with interest charges to the customers. This could have been done in real-time and informed to the customers before, so it doesn’t come to customers unexpectedly. It looks like a purposeful delay to charge the interest on late payment of an increased fee.

But it is best to raise the bill then and there to avoid confusion and other legal issues. If any billing is missed, informing the customers before charging the back charge is best.

Keys to Success with Back Charge

Bank charges can become feasible with the right communication and proper documentation. The company has to communicate it to the customers and business partners so that it doesn’t surprise or shock them. In the same way, the back charge should be backed by proper documentation so there cannot be any conflict or disagreement on the charges later on.


The back charge billed is part of the company/business accounts receivables. To have the right balance sheet, the receivables in the books should match the payables of customer books. Their receivables are like regular receivables as the company that renders service or delivers goods needs to receive the money from the customers that are missed bills in the original billing. Therefore, any disagreement or non-recoverability of these receivables is like bad debts and their loss to the business.


It helps to recover the money in case of any incorrect billing if the originally billed amount is lesser than the revised bill or to correct any mistakes in the billing. It helps business owners recover money from erroneously missed customers.

If the original bills are not cleared on time, it will allow the customers/ business partners to clear the dues. This mechanism gives one more chance to the customers and helps in avoiding disputes on non-payment on time.

It helps correctly account for the accounts receivables and accounts payables on the books of both parties to the transaction. Any accounting miss could impact the business’s profitability and the presentation of the financial statements. It could lead to misrepresentation of the Income statement and Balance Sheet.

Billing rightly on the first time is important as sometimes a back charge won’t be accepted if the back charge bill is raised late.

Recovering the back charge billing receivables is tough due to disputes, disagreements, or customers refusing to pay the amount. However, it could be bad receivables and affect profitability if not recovered.

Sometimes it can lead to legal issues and disrupt the relationship with customers.


The prime purpose of the back charge is to bill the customers for the services rendered or goods delivered but failed or missed to bill at the right billing cycle. It could be due to multiple reasons, missed bills, incorrect charges, additional charges, late payment fees, etc. It is billed to the customers to recover the money for the services or goods delivered. Therefore, it is always better to avoid back charges as any additional charge could be an unexpected factor to the customers. It is also very tough to recover the back charge receivables if the customers don’t agree or fail to pay.

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