Encyclopedia of Business Terms and Methods
Encyclopedia of Business Terms and MethodsISBN 978-1-929500-10-9. Copyright 2011 by Marty J.Schmidt & Solution Matrix Ltd. All Rights Reserved. Latest updates and revisions 10 September 2011.
Clear definitions, explanations, examples, and best-practice usage for terms such as
| Table of Contents | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | B | C | D | E | F | G | H | I | J | K | L | M |
| N | O | P | Q | R | S | T | U | V | W | X | Y | Z |
A
ABC (Activity based costing)
ABM (Activity based management)
Accelerated cost recovery system (ACRS)
Account
Accountancy
Accountant
Accountant's opinion
Accounting
Accounting cycle
Accounting equation
Accounting period
Account payable
Account receivable
Accounts payable turnover (APT)
Accounts receivable turnover
Accrual accounting
Accrued asset
Accrued expense
Accrued liability
Accrued revenue
Accumulated depreciation
Acid test ratio
ACRS (Accelerated cost recovery system)
Activity and efficiency metrics
Activity based costing
Activity based management
Activity pool
Activity unit
Additional paid in capital
Administrative expense
ADR (Alternative dispute resolution)
Adverse opinion
AER (Annual equivalent rate)
Allocated cost
Allowance for doubtful accounts
Alternative dispute resolution (ADR)
Amortization
Annual effective yield
Annual equivalent rate (AER)
Annual percentage rate (APR)
Annual report
Annuity
Apportioned cost
Appreciate
APR (Annual percentage rate)
APT (Accounts payable turnover)
Arbitration
Asset
Asset based lending
Asset life cycle management
Audit
Auditor's opinion
Auditor's report
Auditor's statement
Average collection period
Average turnover period
Avoided cost
[ A list top ] [ Table of Contents ]
B
Bad debt
Bad debt expense
Balance sheet (B/S) / Statement of Financial Position
Batch level allocation
Bearer bond
Benefit
Bond
Bond ratings
Bookkeeper
Bookkeeping
Book of original entry
Book value (Assets, Company, Shares)
Book value of a company
Book value per share
Bottom line
Brand / Branding
Brand awareness
Brand equity
Brand franchise
Brand love
Brand loyalty
Brand recognition
Breakeven analysis
Breakeven point
B/S (Balance Sheet) / Statement of Financial Position
Budget / Budgeting
Budget cycle
Budgeting process
Budget office
Budget variance
Business benefit
Business case
Business case Analysis
Business cycle
Business model
Business plan
Business strategy
[ B list top ] [ Table of Contents ]
C
CAPEX (Capital expenditure)
Capital
Capital asset
Capital budget
Capital equipment
Capital expenditure
Capital gain
Capital gains tax
Capital intensive
Capitalization
Capital lease
Capital loss
Capital review process
Capital stock
Capital structure
Carrying cost
Cash accounting
Cash basis accounting
Cash budget
Cash conversion cycle (CCC)
Cash flow
Cash flow statement, business case
Cash flow statement, financial accounting
CBA (Cost benefit analysis)
CCC (Cash conversion cycle)
CGS (Cost of goods sold)
Chart of accounts
COE (Cost of equity)
COFI (Cost of funds index)
Collateral
Common shares
Common stock
Competitive intangibles
Composite depreciation
Compound interest / Compounding / Compounding period
Continuous compounding
Contra account
Contra asset account
Contributed capital
Controlling account
Convertible bond
Corporation
Cost accounting
Cost allocation
Cost apportionment
Cost benefit analysis (CBA)
Cost object
Cost of borrowing
Cost of capital
Cost of debt
Cost of equity (COE)
Cost of funds
Cost of funds index (COFI)
Cost of goods sold (CGS)
Cost of ownership
Cost of sales
Cost of services
Cost savings
Coupon
CR (Credit)
Credit (CR)
Creditor
Cumulative cash flow
Current asset
Current international dollar
Current liability
Current ratio
Current yield
[ C list top ] [ Table of Contents ]
D
Daybook
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Days sales in inventory
Days sales outstanding (DSO)
DCF (Discounted cash flow)
DDB (Double declining balance) method
Debit (DR)
Debt ratio / Total debt to asset ratio
Debt to asset ratio
Debt to equities ratios
Deferred charge
Deferred expense
Deferred payment
Deferred revenue
Depreciable cost
Depreciable life
Depreciation
Depreciation schedule
Depression
Direct labor
Disclaimer from opinion
Discounted cash flow (DCF)
DIO (Days inventory outstanding)
Discount rate
Dividend
Double declining balance method (DDB)
Double entry system
DPO (Days payable outstanding)
DR (Debit)
DSO (Days sales outstanding)
[ D list top ] [ Table of Contents ]
E
Earnings
Earnings before interest and taxes (EBIT)
Earnings before interest, taxes, depreciation and amortization / EBITDA
(EBIT)Earnings before interest and taxes
(EBITDA ) Earnings before interest, taxes, depreciation and amortization
Earnings per share (EPS)
Economic life
Economic cycle
Effective annual yield
Effective interest rate
Efficiency metrics / Activity metrics
(EPS ) Earnings per share
Equity / Equities
Expenditure
Expense
External funding
Extraordinary gain
Extraordinary item
Extraordinary loss
[ E list top ] [ Table of Contents ]
F
FASB-13
Financial accounting
Financial benefit
Financial justification
Financial leverage / Financial leverage metrics
Financial metrics
Financial structure
Finished goods inventory
First stage allocation
Fiscal year
Fixed asset
Fixed asset turnover
Fixed cost
Flexible budget
Float
Form 10K
Funds
Future Value (FV)
FV (Future Value)
[ F list top ] [ Table of Contents ]
G
GAAP (Generally Accepted Accounting Principles)
GDP (Gross domestic product)
Geary-Khamis dollar
General and administrative expenses
General ledger
Generally Accepted Accounting Principles (GAAP)
GNI (Gross national income)
GNP (Gross national product)
Gross domestic product (GDP)
Gross margin
Gross national income (GNI)
Gross national product (GNP)
Gross profit
Gross sales
Gross sales revenues
Guarantor
[ G list top ] [ Table of Contents ]
H
[ H list top ] [ Table of Contents ]
I
Income
Income statement
Income statement equation
Incremental budgeting
Indefinite life intangibles
Indirect labor
Intangible asset
Intangible benefit
Intellectual property
Interest
Interest rate
Internal rate of return (IRR)
International dollar
Inventory
Inventory turns
IRR (Internal rate of return)
[ I list top ] [ Table of Contents ]
J
[ J list top ] [ Table of Contents ]
K
[ K list top ] [ Table of Contents ]
L
Lease
Ledger
Legal intangibles
Lessee
Lessor
Leveled payments
Leverage / Leverage metrics
Liability
Life cycle management (Asset life cycle management)
Liquid assets
Liquidity / Liquidity metrics
Limited life intangibles
Long term debt
Long term debt to equities ratio
Long term liability
Lower of cost or market
[ L list top ] [ Table of Contents ]
M
MACRS (Modified accelerated cost recovery system)
Management accounting
Managerial accounting
Manufacturing overhead
Margin
Marketable securities
Market value
Market to book ratio
Master account
Matching concept
Materiality concept
Mediation
Modified accelerated cost recovery system (MACRS)
Municipal bond
[ M list top ] [ Table of Contents ]
N
Net cash flow
Net earnings
Net income
Net loss
Net present value (NPV)
Net profit
Net sales
Net sales revenues
Net worth
Nominal annual percentage rate / Nominal APR
Nominal annual rate
Nominal interest rate
Nominal ledger
Non current asset
Non current liability
Non financial benefit
Note payable
NPV (Net present value)
[ N list top ] [ Table of Contents ]
O
Operating budget
Operating expenses (OPEX)
Operating lease
Operating margin
Operating profit
OPEX / Operating expenses
Opportunity cost
Organizational cost
Owner's equity
Overhead
[ O list top ] [ Table of Contents ]
P
Pacioli
Paid in capital
P & L (Profit and loss statement)
Par value
Payback period
P/E ratio / PE ratio
Production volume based allocation (PVB Allocation)
Posting
PP & E
Preferred shares
Preferred stock
Prepaid expense
Prepayment
Present value ( PV)
Price to Earnings ratio / P/E ratio
Principal
Production volume based allocation (PVB allocation)
Product level allocation
Profit
Profitability / Profitability metrics
Profit and loss statement (P&L)
Profit center
Pro forma statement
Project health check
Project management audit
Project schedule control chart (Schmidt Chart)
Property, plant and equipment (PP&E)
PV (Present value)
PVB allocation (Production volume based allocation)
[ P list top ] [ Table of Contents ]
Q
[ Q list top ] [ Table of Contents ]
R
Raw materials inventory
Real interest rate
Realized revenue
Recession
Registered bond
Relevant
Residual value
Retained earnings
Retained earnings statement
Return
Return on assets (ROA)
Return on common equity
Return on equity (ROE)
Return on investment (ROI)
Return on net worth / Return on equity
Return on owners investment / Return on equity
Revenue realization
Revenues per employee
Return on total assets (ROA)
Residual value
Revenues
(ROA) Return on assets
ROE (Return on equity)
ROI (Return on investment)
[ R list top ] [ Table of Contents ]
S
Sales revenues
Sales revenues per employee
Salvage value
SCFP (Statement of changes in financial position)
Schmidt chart (Project progress schedule control chart)
Second stage allocation
Secured loan
Selling expense
Selling, general, and administrative expenses (SG&A)
SG&A (Selling, general, and administrative expenses)
Short term liability
SIC (Standard industrial classification)
Single entry accounting
Single entry bookkeeping
Single entry system
Sinking fund
SL (Straight line method)
Soft benefit
SOYD (Sum of the years digits method)
Stage-1 allocation / Stage-2 allocation
Standard industrial classification / SIC
Static budget
Start up cost
Stated capital
Statement of activities
Statement of financial performance
Statement of changes in financial position
Statement of financial position / Balance sheet / B/S
Statement of operations
Statement of retained earnings
Stockholder's equity
Straight line method (SL)
Sub ledger / Subsidiary ledger
Sum of the years digits method (SOYD)
Super national agency bond
Sunk cost
Surety
[ S list top ] [ Table of Contents ]
T
T-account
Tangible asset
Tangible benefit
Tax effects on business case
Tax reform act of 1986
TCO (Total cost of ownership)
Times interest earned
Time value of money
Total asset turnover
Total cost of ownership (TCO)
Total debt to assets ratio / Debt ratio
Total debt to equities ratio
Trial balance
Turnover
[ T list top ] [ Table of Contents ]
U
Unearned revenue
Unrealized revenue
Unqualified opinion
Unsecured loan
[ U list top ] [ Table of Contents ]
V
Valuation / Valuation metrics
Valuation allowance account
Variable costs
Variance analysis
[ V list top ] [ Table of Contents ]
W
WACC (Weighted average cost of capital)
Wasting asset
Weighted average cost of capital (WACC)
Working capital
Work in progress inventory
Write off
[ W list top ] [ Table of Contents ]
Y
Yield
Yield curve
Yield to maturity
[ Y list top ] [ Table of Contents ]
Z
Zero-based budgeting
Zero coupon
[ Z list top ] [ Table of Contents ]
[ Pacioli ]
© Copyright Solution Matrix Ltd and 
Marty J. Schmidt+ 2004 - 2012. Legal notice. Unauthorized use or publication strictly prohibited under United States and International Copyright Law. Request permission to use.
Solution Matrix Ltd
Solution Matrix Germany
Solution Matrix Asia
Solution Matrix Pacific