Accumulationphase
Definition – Accumulation phase: the stage in which a person is actively building retirement savings and investment value.…
FXpedia
Accumulationdistribution
What is the Accumulation/Distribution (A/D) indicator? – The A/D indicator is a running (cumulative) technical measure that combines…
Accumulatedother
What is Accumulated Other Comprehensive Income (AOCI)? Definition – Accumulated Other Comprehensive Income (AOCI) is the cumulative total…
Accumulated Depreciation
What is accumulated depreciation Accumulated depreciation is the running total of depreciation expense recorded against a long‑lived tangible…
Accruedinterest
What is accrued interest (short definition) – Accrued interest is interest that a lender has earned or a…
Accruedincome
Definition — accrued income Accrued income (also called accrued revenue) is revenue a business has earned by delivering…
Accruedexpense
What are accrued expenses (accrued liabilities)? – Definition: Accrued expenses are obligations for goods or services that a…
Accrued Revenue
Definition — Accrued revenue Accrued revenue is income a company has earned by delivering goods or performing services,…
Accrued Liability
Title: Accrued Liabilities — What they are, how to record them, and a short checklist Definition – An…
Accrue
Definition To accrue (verb) means to build up gradually over time. In finance and accounting it usually refers…
Accruals
What are accruals (short answer) – Accruals are amounts for revenues earned or expenses incurred that have not…
Accrualaccounting
What is accrual accounting (short definition) – Accrual accounting is a bookkeeping approach that records revenue when it…
Accretive
What “accretive” means (quick definition) – Accretive describes a transaction or investment that increases value over time for…
Accretion
What is accretion (short definition) – Accretion is the gradual increase in value or income that a holder…
Accretion of Discount
What is accretion of discount (plain-language definition) – Accretion of discount is the gradual increase in the book…
Accreditedinvestor
What is an accredited investor? An accredited investor is a person or legal entity that securities regulators permit…
Accredited in Business Valuation Abv
What is Accredited in Business Valuation (ABV)? – ABV is a specialty credential for certified public accountants (CPAs)…
Accredited Asset Management Specialist Aams
What is an Accredited Asset Management Specialist (AAMS)? – Definition: The AAMS is a professional credential issued by…
Accountsreceivablefinancing
What it is — plain definition – Accounts receivable (AR) financing is a way for a business to…
Accountsreceivable
What is accounts receivable (AR)? – Accounts receivable are amounts a business expects to collect from customers for…
Accountspayableturnoverratio
Title: Accounts Payable Turnover Ratio — what it measures, how to calculate it, and how to use it…
Accountspayable
What are accounts payable (AP)? – Accounts payable (AP) are short-term obligations a business owes to suppliers for…
Accounts Receivable Aging
What is accounts receivable aging (AR aging)? – A periodic report that groups a company’s unpaid customer invoices…
Accountingprofit
What is accounting profit (concise definition) Accounting profit is the net income that a company reports after subtracting…
Accountingmethod
What is an accounting method? An accounting method is the set of rules a business uses to decide…
Accounting
Definition Accounting is the organized process of recording a business’s financial transactions, summarizing and analyzing that information, and…
Accounting Theory
What is accounting theory? Accounting theory is the set of ideas, assumptions, and logical principles that underlie how…
Accounting Standard
What is an accounting standard? An accounting standard is a set of rules and guidance that tells companies…
Accounting Ratio
What is an accounting ratio? An accounting ratio is a simple arithmetic relationship that compares two numbers taken…
Accounting Principles
What are accounting principles? Accounting principles are the rules and guidelines that tell businesses how to record, measure,…
Accounting Policies
What are accounting policies? Accounting policies are the specific methods and procedures a company’s management applies when preparing…
Accounting Information System Ais
What is an Accounting Information System (AIS)? An accounting information system (AIS) is a structured method for gathering,…
Accounting Equation
What the accounting equation is (simple definition) – The accounting equation expresses the balance-sheet relationship between what a…
Accounting Cycle
What is the accounting cycle? The accounting cycle is the ordered set of tasks that an organization uses…
Accounting Conservatism
Definition Accounting conservatism (also called prudence) is a reporting approach that errs on the side of caution when…
Account Balance
What is an account balance? An account balance is the monetary amount recorded in a financial account at…
Accountant
What is an accountant? An accountant is a financial professional who records, reviews, and analyzes financial information for…
Accountant Responsibility
What is accountant responsibility? An accountant’s responsibility is the professional and ethical duty to ensure the information they…
Accountability
What is accountability (short definition) – Accountability is the acknowledgement and acceptance of responsibility for one’s actions and…
Account Statement
What is an account statement? An account statement is a periodic summary that records activity in an account…
Account Number
Definition A bank account number is a unique sequence of characters that identifies one specific deposit account at…
Account in Trust
Account in Trust — clear explanation Definition – Account in trust (also called a trust account) is a…
Accidental Death Dismemberment Insurance
What is accidental death and dismemberment (AD&D) insurance? – Definition: AD&D insurance provides a cash benefit when the…
Accidental Death Benefit
What is an accidental death benefit (ADB)? – Definition: An accidental death benefit is an add‑on (a rider)…
Accepting Risk
Definition and one-line summary – Accepting risk (also called risk retention) is the deliberate choice to live with…
Acceptable Quality Level Aql
What is Acceptable Quality Level (AQL)? – AQL stands for acceptable quality level. It is a statistical threshold…
Acceleration Clause
Definition An acceleration clause is a term in a loan contract that lets the lender demand immediate repayment…
Accelerateddepreciation
Definition Accelerated depreciation is any depreciation approach that allocates a larger portion of an asset’s cost to the…
Acat
What is ACATS (Automated Customer Account Transfer Service)? – ACATS is an electronic system that moves securities and…
Absorptioncosting
Absorption costing — a concise explainer What it is Absorption costing (also called full costing) is an accounting…
Absorption Rate
What is the absorption rate (real estate) – Definition: The absorption rate is a simple measure of how…
Absolutereturn
What is absolute return (quick definition) – Absolute return measures how much an investment has gained or lost…
Absoluteadvantage
What is absolute advantage (plain definition) – Absolute advantage exists when one producer—an individual, firm, or country—can make…
Abnormalreturn
What is an abnormal return? An abnormal return measures how much an investment’s actual return differs from what…
Abm
What is Activity-Based Management (ABM)? – Definition: Activity-Based Management (ABM) is a managerial approach that uses the costs…
Ability to Pay Taxation
Definition — ability-to-pay taxation Ability-to-pay taxation is the principle that taxes should be charged based on a taxpayer’s…
Abenomics
What is Abenomics (clear definition) Abenomics is the informal name for the economic program launched by Japanese prime…
Abc
What is activity‑based costing (ABC)? – Activity‑based costing (ABC) is a method for assigning overhead and other indirect…
Abb
What is Activity‑Based Budgeting (ABB)? – Activity‑Based Budgeting (ABB) is a budgeting method that builds the budget from…
Aarp
What is AARP? AARP is a U.S.-based nonprofit organization that focuses on the interests of people aged 50…