Accounting Terms Chapter 912

financial statement analysis – mali tablolar analizi
Bookkeeper (information processor) – one who is involved in the process of recording financial information in a prescribed manner.
Total Enterprise value – TEV = Market Capitalization + Debt + Preferred Stock – Excess Cash.
Decreased – An entry on the debit side of the owners equity indicates that the account has been
operaciones de pase – repo transactions
Conversion cost – Direct labour plus overhead
operating activities – the cash receipts and cash payments necessary to operate a business on a day to day basis
List Temporary accounts – Fees Income, drawing, advertising expense, all expense account
1st step of Accounting Cycle – analyze transactions from external events
employee – one who is under the control and direction of an employer with regard to the performance of employment
Statistical discrepancy when working with the Balance of Payments comes from things that are hard to estimate, like illegal drug trade. 
earnings management – planned timing of revenues, expenses, gains, and losses to smooth out bumps in earnings
sequential method – a method that allocates service costs
to user departments in a sequential manner. It gives partial consideration
to interactions among support departments.
postdated check: a check with a future date on it – postdated check: a check with a future date on it
ICLICKER Revenue recognition principle states that – B
Stаtisticаl discrepаncy when wоrking with the Balance оf Payments cоmes from things that are hard to estimate, like illegal drug trade. 
Freight Out – The transportation cost to ship goods out of the seller's warehouse; therefore, it is freight goods sold to a customer.
net current assets – kapitał obrotowy (working capital)
How you can sell a bond – Face, above, or below the amount

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