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An alphabetical listing of General terms and items.
In Marketing, relating to marketing expenditure on advertising in media such as press, radio, television, cinema, and the World Wide Web, on which a commission is usually paid to an agency.
An account that has lost its separate identity by being combined with related accounts in the preparation of a financial statement.
A company that has been merged into another company.
The indirect costs associated with manufacturing, for example, insurance or property taxes.
An accounting practice in which fixed and variable costs of production are absorbed by different cost centers.
A tax shelter that somebody claims illegally to avoid or minimize tax
A system used in computing the depreciation of some assets acquired before 1986 in a way that reduces taxes.
A system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition.
A type of mortgage that permits borrowers to take out loans against extra capital paid into the account, home-loan interest rates being lower than interest rates on other forms of credit.
Products required by commercial operations to conduct business, such as: office copiers, automobile wheel balancers, auxiliary power supplies, air compressors, etc.
Office copiers, automobile wheel balancers, auxiliary power supplies, air compressors, etc.
A record of a business transaction. A contract arrangement, written or unwritten, to purchase and take delivery with payment to be made later as arranged.
The difference between the debit and the credit sides of an account.
One who is skilled at keeping business records. Usually, a highly trained professional rather than one who keeps books. An accoun tant can set up the books needed for a business to operate and help the owner understand them.
the cost of maintaining and checking the business records of a person or organization and the preparation of forms and reports for financial purposes.
A the condition that a company is in when its liabilities to its creditors exceeds its assets.
A time interval at the end of which an analysis is made of the information contained in the bookkeeping records. Also the period of time covered by the profit and loss statement.
The ratio of profit before interest and taxation to the percentage of capital employed at the end of a period. Variations include using profit after interest and taxation, equity capital employed, and average capital for the period.
Money which you owe to an individual or business for goods or services that have been received but not yet paid for.
Money owed to your business for goods or ser vices that have been delivered but not yet paid for.
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The buying of accounts receivable at a discount with the aim of making a profit from collecting them.
An accounting method that enters income and expenses into the books at the time of contract versus when payment is received or expenses incurred.
A method of keeping accounts that shows expenses incurred and income earned for a given fiscal period, even though such expenses and income have not been actually paid or received in cash.
A professional expert in pension and life insurance matters, particularly trained in mathematical, statistical, and accounting methods and procedures, and in insurance probabilities.
Expenses chargeable to the managerial, general administrative and policy phases of a business in contrast to sales, manufacturing, or cost of goods expense.
The practice of bringing to the public's notice the good qualities of something in order to induce the public to buy or invest in it.
A person who is authorized to act for or represent another person in dealing with a third party.
Information on the north American country with one of the largest economies in the world.
To liquidate on an installment basis; the process of grad ually paying off a liability over a period of time.
Breaking an idea or problem down into its parts; a thorough examination of the parts of anything.
The yearly report made by a company at the close of the fiscal year, stating the company's receipts and disbursements, assets and liabilities.
Evaluation of a specific piece of personal or real property. The value placed on the property evaluated.
The increase in the value of an asset in excess of its depreciable cost due to economic and other conditions, as distinguished from increases in value due to improvements or additions made to it.
Amounts past due and unpaid.
A legal document filed with the state that sets forth the purposes and regulations for a corporation. Each state has different regulations.
Anything of worth that is owned. Accounts receivable are an asset.
The act of recording onto an audiotape.
An examination of accounting documents and of supporting evidence for the purpose of reaching an informed opinion concerning their propriety.
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