Encyclopedia of Business Case Terms
- Accelerated cost recovery system (ACRS)
- Account
- Account payable
- Account receivable
- Accounting
- Accounting cycle
- Accounting equation(s)
- Accounting period
- Accrual accounting
- Accrued expense
- Accrued liability
- Accumulated depreciation
- Acid-test ratio
- Additional paid-in capital
- Administrative expense
- Adverse opinion
- Allowance for doubtful accounts
- Amortization
- Annual report
- Appreciate
- Asset
- Audit
- Auditor’s opinion
- Bad debt
- Bad debt expense
- Balance sheet
- Bond
- Book value
- Bottom line
- Break-even point
- Business case
- Capital
- Capital asset
- Capital budget
- Capital equipment
- Capital expenditure
- Capital intensive
- Capital lease
- Capital review process
- Capital stock
- Capital structure
- Capitalization
- Carrying cost
- Cash flow
- Collateral
- Common shares
- Composite depreciation
- Contributed capital
- Convertible bond
- Corporation
- Cost allocation
- Cost of capital
- Cost of goods sold (CGS)
- Cost of ownership (COO) or Total Cost of Ownership (TCO)
- Cost/benefit analysis
- Credit
- Creditor
- Current asset
- Current liability
- Debit
- Deferred charge
- Depreciable cost
- Depreciable life
- Depreciation
- Depreciation schedule
- Direct Labor
- Discount rate
- Discounted cash flow (DCF)
- Dividend
- Double declining balance method (DDB)
- Double entry system
- Earnings
- Economic life
- Equity or equities
- Expenditure
- Expense
- External funding
- Extraordinary item
- FASB 13
- Financial accounting
- Financial structure
- Fiscal year
- Fixed asset
- Fixed costs
- Float
- Funds
- Future value (FV)
- General ledger
- Generally accepted accounting principles (GAAP)
- Gross margin
- Gross profit
- Hurdle rate
- Income
- Income statement
- Indirect labor
- Intangible asset
- Internal rate of return (IRR)
- Journal
- Keogh plan
- Kiting
- Lease
- Ledger
- Lessee
- Lessor
- Leveled payments
- Liability
- Liquid assets
- Liquidity
- Long-term liability
- Lower of cost or market
- Managerial accounting
- Manufacturing overhead
- Margin
- Market value
- Marketable securities
- Matching concept
- Materiality concept
- Modified Accelerated Cost Recovery System (MACRS)
- Net cash flow
- Net earnings
- Net income
- Net loss
- Net present value (NPV)
- Net profit
- Net sales revenues
- Net worth
- Note payable
- Operating budget
- Operating expenses
- Operating lease
- Opportunity cost
- Overhead
- Owner’s equity
- Pacioli, Luca de
- Paid-in capital
- Par value
- Payback period
- Posting
- Preferred shares
- Present value (PV)
- Pro forma statement
- Profit
- Profit and loss statement (P&L)
- Profit center
- Qualified opinion
- Quick ratio
- Relevant
- Residual value
- Retained earnings
- Return
- Return on investment (ROI)
- Revenues
- Salvage value
- Selling, general, and administrative expenses (SG&A)
- Sinking fund
- Standard industrial classification (SIC)
- Start up cost
- Straight line method (SL)
- Sum-of-the-year’s digits (SOYD)
- Sunk cost
- Tax effects on business case
- Tax reform act of 1986
- TCO
- Time value of money
- Total Cost of Owership (TCO)
- Turnover
- Variable costs
- Write-off
- Yield
- Zero-base budgeting
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