Capacity Utilization
capacity utilization - The degree to which an organization's output capabilities are being deployed or utilized
2 min read
accounting
Accounting
Capital Stock
capital stock - A non-specific reference to the ownership interests of shareholders in a corporation
2 min read
accounting
Cash
cash - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
2 min read
accounting
Cash Basis
cash basis - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no matt...
2 min read
accounting
Cash Discount
cash discount - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 min read
accounting
Centralized Decision Making
centralized decision making - A business style where top leaders make and direct most important decisions
2 min read
accounting
Certified Management Accountant
Certified Management Accountant - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of Man...
2 min read
accounting
Certified Public Accountant
certified public accountant - An individual who is licensed by a state to practice public accounting
2 min read
accounting
Chart of Accounts
chart of accounts - A listing of the accounts of an entity, along with any identification coding
2 min read
accounting
Chartered Global Management Accountant
Chartered Global Management Accountant - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operations,...
2 min read
accounting
Closing Process
closing process - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 min read
accounting
Commercial Substance
commercial substance - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 min read
accounting
Comparability
comparability - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ...
2 min read
accounting
Compensated Absences
compensated absences - Term to describe paid time off; vacations, sick leave, etc.
2 min read
accounting
Compensating Balance
compensating balance - An amount that must be left on deposit and cannot be withdrawn
2 min read
accounting
Complex Capital Structure
complex capital structure - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
2 min read
accounting
Compound Interest
compound interest - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes......
2 min read
accounting
Consignment
consignment - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 min read
accounting
Consistency
consistency - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
2 min read
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 min read
accounting
Accelerated Depreciation Methods
accelerated depreciation methods - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller...
2 min read
accounting
Accounting Changes
accounting changes - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance ap...
2 min read
accounting
Accounting Principles Board
Accounting Principles Board - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncements w...
2 min read
accounting
Accounting Standards Codification
Accounting Standards Codification - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 min read
accounting
Accrual
accrual - Expenses and revenues that gradually accumulate throughout an accounting period
2 min read
accounting
Accrual Basis
accrual basis - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 min read
accounting
Accrued Expenses
accrued expenses - Unpaid expenses that have already been incurred
2 min read
accounting
Accrued Revenues
accrued revenues - Revenues that have been earned and recorded, but are not as yet collected
2 min read
accounting
Achievable Standards
achievable standards - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 min read
accounting
Activity
activity - An event that gives rise to the consumption of resources
2 min read
accounting
Activity Driver
activity driver - Event that causes consumption of an activity
2 min read
accounting
Adjusted Trial Balance
adjusted trial balance - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 min read
accounting
Adjusting Process
adjusting process - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 min read
accounting
Aging of Accounts Receivable
aging of accounts receivable - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 min read
accounting
Allowance Method for Uncollectibles
allowance method for uncollectibles - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance...
2 min read
accounting
American Institute of Certified Public Accountants
American Institute of Certified Public Accountants - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
2 min read
accounting
Annuities
annuities - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 min read
accounting
Annuity
annuity - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 min read
accounting
Annuity Due
annuity due - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time period
2 min read
accounting
Assets
assets - The economic resources owned by an entity; entailing probable future benefits to the entity
2 min read
accounting
Bank Reconciliation
bank reconciliation - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
2 min read
accounting
Bank Statement
bank statement - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
2 min read
accounting
Basic EPS
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
2 min read
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 min read
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
2 min read
accounting
Bonds Payable
bonds payable - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face a...
2 min read
accounting
Boot
boot - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 min read
accounting
Business to Business
Business to Business - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory replenishm...
2 min read
accounting
Cash Flow
Cash flow - the movement of money into and out of a business. Understanding and managing cash flow is critical for business survival and growth
5 min read
finance
accounting
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