Encyclopedia of Business Case Terms
- Inventory
- Single entry accounting / Single entry system / Single entry bookkeeping
- Accelerated cost recovery system (ACRS) Depreciation Schedule
- Account / Contra account / Chart of accounts
- Account payable
- Account receivable
- Accountant / Accounting
- Accounting cycle
- Accounting equation
- Accounting period
- Accrual accounting
- Accrued expense/ Accrued liability
- Accrued revenue / Unrealized revenue / Accrued asset
- Activity and efficiency metrics
- Activity based costing (ABC) / Activity based management (ABM)
- Allowance for doubtful accounts / Bad debt / Bad debt expense
- Alternative dispute resolution (ADR) / Arbitration / Mediation
- Amortization
- Annual report / Form 10 K
- Annuity / Fixed annuity / Variable Annuity
- Appreciate
- Asset / Asset life cycle management
- Asset Life: Economic Life, Depreciable Life, Ownership Life, and Service Life
- Audit / Project Health Check / Project Management Audit / Tax Audit
- Auditor’s opinion / Accountant´s opinion / Auditor´s statement / Auditor´s report
- Avoided cost / Cost savings / Opportunity cost
- Balance sheet (B/S) / Statement of of financial position
- Board of Directors
- Bond
- Book value / Accumulated depreciation / Book value per share
- Bookkeeper / Bookkeeping
- Brand / Branding
- Breakeven analysis
- Budget / Budgeting
- Business benefit: Financial vs non financial, Tangible vs intangible, Soft vs. hard benefit
- Business case
- Business Case Analysis in Government and Non Profit Organizations
- Business case cash flow statement
- Business cycle / Economic cycle / Recession / Depression
- Business plan
- Business strategy / Business model
- Capital
- Capital asset pricing model (CAPM)
- Capital equipment
- Capital expenditure (CAPEX)
- Capital gain / Capital loss / Capital gains tax
- Capital intensive
- Capital review process
- Capital stock
- Capitalism
- Carrying cost
- Cash basis accounting / Cash accounting
- Cash flow
- Cash flow statement, business case
- Collateral / Surety / Secured vs unsecured lending / Asset-based lending / Guarantor
- Common shares
- Composite depreciation
- Conservatism principle in accounting
- Contract
- Corporation
- Cost allocation
- Cost object
- Cost of capital / Cost of debt / Cost of equity / Cost of funds / Cost of borrowing
- CR (Credit)
- Credit (CR)
- Credit balance
- Creditor
- Current international dollar / Geary-Khamis dollar / International Dollar
- Debit (DR)
- Debit balance
- Debtor
- Default
- Deferred expense / Prepaid expense / Deferred charge
- Deferred payment / Prepayment
- Depreciation / Depreciation schedule
- Direct cost
- Direct labor / Indirect labor / Manufacturing overhead
- Discounted cash flow (DCF) / NPV / Time value of money concept
- Dividend
- Double entry system
- DR (Debit)
- Earnings before interest and taxes (EBIT), EBITIDA, and other kinds of ´Earnings before...´
- Economic indicator
- Expenditure
- Expense
- External funding
- Extraordinary item
- Financial metrics
- Financial revenues and expenses
- Financial statement analysis
- Financial Structure, Capital structure (Capitalization), Asset structure, and Leverage
- Finished goods inventory
- Fiscal year
- Fixed cost
- Float
- Foreclose / Foreclosure
- Funds
- Funds flow statement
- GAAP (Generally accepted accounting principles)
- GDP (Gross domestic product) ) / GNP (Gross national product) / GNI (Gross national income)
- Geary-Khamis dollar / International Dollar / Current international dollar
- Generally accepted accounting principles (GAAP)
- GNI (Gross national income) / GDP (Gross domestic product) / GNI (Gross national product)
- GNP (Gross national product) / GDP (Gross domestic product) / GNI (Gross national income)
- Goodwill
- Gross domestic product (GDP) / Gross national product (GNP) / Gross National Income (GNI)
- Gross national income (GNI) / Gross domestic product (GDP) / Gross national product (GNI)
- Gross national product (GNP) / Gross domestic product (GDP) / Gross national income (GNI)
- Growth Metrics
- Hurdle rate
- Income statement / Profit and loss statement (P&L)
- Indirect cost
- Interest / Compound interest / Interest formula / Interest calculator
- Internal rate of return (IRR)
- International dollar / Geary-Khamis dollar / Current international dollar
- Journal / Daybook (Book of original entry)
- Keogh plan
- Key performance indicator (KPI) / Key perofrmance measure (KPM)
- Kiting
- Lease
- Ledger / General Ledger (Nominal Ledger)
- Leveled payments
- Leverage metrics / Leverage
- Liability / Current Liability / Long Term Liability
- Liquid assets
- Liquidation
- Liquidity / Liquidity metrics
- Lower of cost or market value (LCM)
- Margin
- Market value
- Marketable securities
- Matching concept
- Materiality concept
- Note payable
- Operating expenses (OPEX)
- Overhead
- Owner’s equity / Equity / Net worth / Company book value
- Pacioli, Luca de
- Paid-in capital / Contributed capital / stated capital
- Par value
- Payback period
- Positioning
- Posting
- Preferred stock / Preferred shares
- Pricing model
- Pro forma statement
- Product positioning
- Profit center
- Profitability Metrics / Profit margins
- Project Management Control Chart / Schmidt Chart
- Purchasing power parity
- Raw materials inventory
- Realized revenue / Revenue realization
- Relevant
- Return
- Revenue realization / Realized revenues
- Sales revenues
- Selling expenses
- Sinking fund
- Standard industrial classification / SIC
- Start up cost / Organizational cost
- Statement of changes in financial position / SCFP / Financial cash flow statement
- Statement of retained earnings
- Sunk cost
- Tax effects on business case
- Tax reform act of 1986
- Trademark
- Trial balance
- Truth in Lending Act
- Turnover
- Unearned revenue / Deferred revenue
- Valuation metrics
- Value proposition
- Variable costs
- Work in progress inventory
- Write-off: Asset Write Off, Bad Debt Write-Off
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