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Planning Guidelines > Glossary
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business term glossary
The following is a glossary of business terms used in the various software products offered by Business Resource Software, Inc. If you do not find the term you are looking for in this list you may fin [..]
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accessory goods
products required by commercial operations to conduct business, such as: office copiers, automobile wheel balancers, auxiliary power supplies, air compressors, etc.
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accounts payable
short term debts incurred as the result of day-to-day operations.
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accounts receivable
monies due your enterprise as the result of day-to-day operations.
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accrual based accounting
an accounting method that enters income and expenses into the books at the time of contract versus when payment is received or expenses incurred.
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assets
all real or intellectual property owned by the enterprise that has a positive financial value.
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balance sheet
a statement of assets and liabilities.
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barriers to entry
conditions that create difficulty for competitors to enter the market. For example, copyrights, trademarks, patents, dedicated distribution channels and high initial investment requirements.
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break-even point
the point at which revenues are equal to expenses.
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