A B C D E F G I J L N O R S T V

Balance sheet

Balance sheet. A financial report that summarizes a company’s Assets (what it owns), Liabilities (what it owes), and Owner or Shareholder Equity (the Net Investment in the business by owners, plus ... Read MoreRead More

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Balance Sheet

Balance Sheet: A financial statement showing assets, liabilities, and equity at a specific point in time. ... Read MoreRead More

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Bookkeeping

Bookkeeping: The process of recording daily financial transactions. ... Read MoreRead More

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Break-Even Point

Break-Even Point: The level of sales where total revenues equal total costs. ... Read MoreRead More

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Budget

Budget: A financial plan estimating income and expenses over a period. ... Read MoreRead More

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Business (or Legal) Entity

Business (or Legal) Entity. The legal structure, or “type”, of a business. Common entities include Sole Proprietor, Partnership, Limited Liability Corp (LLC), S-Corp, and C-Corp. Each entity has a unique ... Read MoreRead More

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Business Combinations

Combining of two entities. Under the PURCHASE METHOD OF ACCOUNTING, one entity is deemed to acquire another and there is a new basis of accounting for the ASSETS and LIABILITIES ... Read MoreRead More

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Business Segment

Any division of an organization authorized to operate, within prescribed or otherwise established limitations, under substantial control by its own management. ... Read MoreRead More

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