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Key terms and definitions

Created by

Alejandro Galeano Marin
Alejandro Galeano Marin
Colombia

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Accounting Terms Quick MatchOnline version

Key terms and definitions

by Alejandro Galeano Marin
1

: Outstanding obligations and debts with suppliers for goods or services receive d

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: Money that customers owe the company for sales made on credi t

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: Economic resources owned by a company that have financia l

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: Debts or financial obligations that the company must pay to third parties .

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: It refers to the amount of money remaining in a financial account after recording all inflows and outflow s

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: It is the individual record where the increases and decreases of a specific element of the business are noted .

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: Cash . It represents the most liquid asset a company or individual owns , ready to be used immediately in physical or digital for m

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: It represents the portion of a company's profits that its board of directors formally decides to distribute to its shareholders as a reward for their investment .

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: Represents the proportional part of a company's share capital that grants its holder the status of partner and basic owner of the business .

10

: It represents the net money that a company generates after subtracting all its costs , expenses and taxes from its total income during a given period .

11

: It represents the legally constituted economic entity to carry out commercial , industrial or service activities .

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: It represents the monetary value of the resources ( money , time , raw materials ) sacrificed or invested to acquire or produce a good , asset , or service .

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: The master record of all financial accounts containing consolidated summary data .

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) : A commercial document issued by a seller to a buyer indicating products , quantities , and agreed price s

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) : The positive financial gain remaining after all operating expenses and costs are deducte d

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) : The negative financial outcome when total expenses exceed the total revenues earned .

 
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