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Financial Accounting Glossary

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Financial Accounting Glossary

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GLOSSARY

Created by

Maria Alexandra Calderón Roa
Maria Alexandra Calderón Roa
Colombia

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Financial Accounting Glossary
 

Financial Accounting GlossaryOnline version

GLOSSARY

by Maria Alexandra Calderón Roa
1

A financial product that only has value if held for more than one full fiscal cycle.

2

A portion of a company's earnings distributed to its shareholders, typically in the form of cash, as a reward for their investment.

3

The systematic allocation of the depreciable amount of an asset over its useful

4

A fixed rate that governments use to calculate taxes on financial investments.

5

A business activity or a commercial project

6

An association of two or more persons who own business for profit.

7

The amount that is automatically reinvested in the company after taxes and dividends are paid.

8

The process of providing financial and non-financial information to an organization to aid in decision-making, planning, performance evaluation, and control functions.

9

Income is the increase in the company's net worth that is not generated by contributions from owners.

10

All types of assets that can be sold within one year, including inventory and accounts receivable.

11

A regional committee that reviews the application of accounting standards within the European continent.

12

Employees who receive shares as part of their salary and participate in the direct management of the company.

13

A voluntary payment that citizens can make to fund public services if they so choose.

14

An amount of finance provided to enable a business to acquire assets and sustain its

15

A document authorizing an additional payment to the customer as compensation for loyalty.

16

The action of slowly falling in love with a mortgage.

17

Recording of employees' salaries, benefits and social security contributions.

 
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