Finance

Return on Capital Employed (Roce)
Return on Capital Employed (Roce)

Return on Capital Employed (Roce)

Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...

2 min read
finance accounting
Return on Investment (ROI)
Return on Investment (ROI)

Return on Investment (ROI)

Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...

2 min read
finance accounting
Secured Loan
Secured Loan

Secured Loan

Secured Loan - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the loan...

2 min read
finance accounting
Securities
Securities

Securities

Securities - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as securities.

2 min read
finance accounting
Security
Security

Security

Security - Typically required by lenders against a loan, such as premises or plant equipment.

2 min read
finance accounting
Share Capital
Share Capital

Share Capital

Share Capital - Name given to the total amount of cash which the shareholders have contributed to the company.

2 min read
finance accounting
Share Certificate
Share Certificate

Share Certificate

Share Certificate - A document providing evidence of share ownership.

2 min read
finance accounting
Share Premium
Share Premium

Share Premium

Share Premium - The price paid for shares in a company over and above their nominal value.

2 min read
finance accounting
Shareholders
Shareholders

Shareholders

Shareholders - Owners of a limited liability company.

2 min read
finance accounting
Sme
Sme

Sme

SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...

2 min read
finance accounting
Sole Trader
Sole Trader

Sole Trader

Sole Trader - An individual owning and operating a business alone.

2 min read
finance accounting
Stakeholders
Stakeholders

Stakeholders

Stakeholders - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business because the...

2 min read
finance accounting
Tangible Fixed Assets
Tangible Fixed Assets

Tangible Fixed Assets

Tangible Fixed Assets - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset.

2 min read
finance accounting
Trade Creditors
Trade Creditors

Trade Creditors

Trade Creditors - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment mus...

2 min read
finance accounting
Trade Debtors
Trade Debtors

Trade Debtors

Trade Debtors - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment is d...

2 min read
finance accounting
Turnover
Turnover

Turnover

Turnover - The total sales of a business during a specified period.

2 min read
finance accounting
Variable Costs
Variable Costs

Variable Costs

Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...

2 min read
finance accounting
Venture Capital
Venture Capital

Venture Capital

Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.

2 min read
finance accounting
Work in Progress
Work in Progress

Work in Progress

Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.

2 min read
finance accounting
Cash Flow
Cash Flow

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 +2
ROI (Return on Investment)
ROI (Return on Investment)

ROI (Return on Investment)

ROI (Return on Investment) - a financial metric that measures the profitability of an investment relative to its cost

1 min read
finance metrics +2