Income that has been processed but not yet recorded by the bank.
The difference between the costs of two or more alternatives.
Financial analysis in which the differences between figures representing alternative courses of action are highlighted to facilitate decision making.
A business whose primary functions center on launching itself, and which meets one of the following criteria: (1) the intended main operations have not begun, or (2) main operations have begun, but there has been no major income. Generally Accepted Accounting Principles are applied to development ...
Financial control technique based on regular external audits, and surprise internal audits, for early discovery of problems and to deter fraud or leakage of funds.
Measure of the level of non-cash expenditure in relation to total sales. Formula: Depreciation ÷ sales revenue.
Interest earning account at a bank or other depository institution the withdrawals from which are limited to the amount of the account's credit balance.
Charge against earnings, based on the amount of wasting (consumed or extracted) natural resources that are taken out of total available reserves during an accounting period, and conceivably can be reduced to zero over the years. It is a bookkeeping entry and does not represent any cash outlay or ...