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Definitions (85)
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accounting terms
for your reference.
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jump to
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
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accounts payable
Amounts due for payment to suppliers of goods or services, also described as trade creditors.
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accounts receivable
Amounts due from customers, also described as a trade debtors.
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accounts
Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
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accounting period
Time period for which financial statements are prepared (e.g. month, quarter, year).
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accruals basis
The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the [..]
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amortisation
Process similar to depreciation, usually applied to intangible fixed assets.
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assets
Something a business owns/uses, e.g. equipment or rights to a trademark.
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audit
An audit is the independent examination of, and expression of opinion on, financial statements of an entity.
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