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66 relations: Accounting equation, Accounting standard, Accounts receivable, Adjusting entries, Asset, Balance sheet, Bond (finance), Building, Business, Capital asset, Cash, Cash and cash equivalents, Cash flow, Computer program, Copyright, Currency, Current asset, Deferral, Deposit account, Depreciation, Economics, Equity (finance), Fair market value, Financial accounting, Fixed asset, Franchising, Furniture, Goodwill (accounting), Information technology, Insurance, Intangible asset, International Accounting Standards Board, Inventory, Investment, Land (economics), Liability (financial accounting), Lower of cost or market, Machine, Machine (mechanical), Management accounting, Market liquidity, Mineral, Negotiable instrument, Nonprofit organization, Ownership, Patent, Precious metal, Private collection, Profit (accounting), Profit (economics), ..., Rare-earth element, Real estate, Security (finance), Social science, Stock, Tangible property, Tool, Trade name, Trademark, Trading account assets, Value (economics), Vehicle, Wealth, Website, Working capital, 12 month rule. Expand index (16 more) »
Accounting equation
The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business.
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Accounting standard
Financial statements prepared and presented by a company typically follow an external standard that specifically guides their preparation.
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Accounts receivable
Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.
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Adjusting entries
In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
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Asset
In financial accounting, an asset is an economic resource.
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Balance sheet
In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity.
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Bond (finance)
In finance, a bond is an instrument of indebtedness of the bond issuer to the holders.
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Building
A building, or edifice, is a structure with a roof and walls standing more or less permanently in one place, such as a house or factory.
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Business
Business is the activity of making one's living or making money by producing or buying and selling products (goods and services).
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Capital asset
A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession.
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Cash
In economics, cash is money in the physical form of currency, such as banknotes and coins.
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Cash and cash equivalents
Cash and cash equivalents (CCE) are the most liquid current assets found on a business's balance sheet.
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Cash flow
A cash flow describes a real or virtual movement of money.
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Computer program
A computer program is a collection of instructions for performing a specific task that is designed to solve a specific class of problems.
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Copyright
Copyright is a legal right, existing globally in many countries, that basically grants the creator of an original work exclusive rights to determine and decide whether, and under what conditions, this original work may be used by others.
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Currency
A currency (from curraunt, "in circulation", from currens, -entis), in the most specific use of the word, refers to money in any form when in actual use or circulation as a medium of exchange, especially circulating banknotes and coins.
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Current asset
In accounting, a current asset is any asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year or operating cycle (whichever period is longer).
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Deferral
A deferral, in accrual accounting, is any account where the asset or liability is not realized until a future date (accounting period), e.g. annuities, charges, taxes, income, etc.
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Deposit account
A deposit account is a savings account, current account or any other type of bank account that allows money to be deposited and withdrawn by the account holder.
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Depreciation
In accountancy, depreciation refers to two aspects of the same concept.
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Economics
Economics is the social science that studies the production, distribution, and consumption of goods and services.
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Equity (finance)
In accounting, equity (or owner's equity) is the difference between the value of the assets and the value of the liabilities of something owned.
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Fair market value
Fair market value (FMV) is an estimate of the market value of a property, based on what a knowledgeable, willing, and unpressured buyer would probably pay to a knowledgeable, willing, and unpressured seller in the market.
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Financial accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
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Fixed asset
Fixed assets, also known as tangible assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that cannot easily be converted into cash.
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Franchising
Franchising is based on a marketing concept which can be adopted by an organisation as a strategy for business expansion.
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Furniture
Furniture refers to movable objects intended to support various human activities such as seating (e.g., chairs, stools, and sofas), eating (tables), and sleeping (e.g., beds).
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Goodwill (accounting)
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business.
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Information technology
Information technology (IT) is the use of computers to store, retrieve, transmit, and manipulate data, or information, often in the context of a business or other enterprise.
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Insurance
Insurance is a means of protection from financial loss.
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Intangible asset
An intangible asset is an asset that lacks physical substance or is out of warranty (unlike physical assets such as machinery and buildings) and usually is very hard to evaluate.
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International Accounting Standards Board
The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.
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Inventory
Inventory (American English) or stock (British English) is the goods and materials that a business holds for the ultimate goal of resale (or repair).
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Investment
In general, to invest is to allocate money (or sometimes another resource, such as time) in the expectation of some benefit in the future – for example, investment in durable goods, in real estate by the service industry, in factories for manufacturing, in product development, and in research and development.
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Land (economics)
In economics, land comprises all naturally occurring resources as well as geographic land.
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Liability (financial accounting)
In financial accounting, a liability is defined as the future sacrifices of economic benefits that the entity is obliged to make to other entities as a result of past transactions or other past events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.
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Lower of cost or market
Lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory.
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Machine
A machine uses power to apply forces and control movement to perform an intended action.
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Machine (mechanical)
Machines employ power to achieve desired forces and movement (motion).
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Management accounting
In management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions.
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Market liquidity
In business, economics or investment, market liquidity is a market's feature whereby an individual or firm can quickly purchase or sell an asset without causing a drastic change in the asset's price.
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Mineral
A mineral is a naturally occurring chemical compound, usually of crystalline form and not produced by life processes.
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Negotiable instrument
A negotiable instrument is a document guaranteeing the payment of a specific amount of money, either on demand, or at a set time, with the payer usually named on the document.
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Nonprofit organization
A non-profit organization (NPO), also known as a non-business entity or non-profit institution, is dedicated to furthering a particular social cause or advocating for a shared point of view.
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Ownership
Ownership is the state or fact of exclusive rights and control over property, which may be an object, land/real estate or intellectual property.
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Patent
A patent is a set of exclusive rights granted by a sovereign state or intergovernmental organization to an inventor or assignee for a limited period of time in exchange for detailed public disclosure of an invention.
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Precious metal
A precious metal is a rare, naturally occurring metallic chemical element of high economic value.
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Private collection
A private collection is a privately owned collection of works (usually artworks).
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Profit (accounting)
Profit, in accounting, is an income distributed to the owner in a profitable market production process (business).
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Profit (economics)
In economics, profit in the accounting sense of the excess of revenue over cost is the sum of two components: normal profit and economic profit.
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Rare-earth element
A rare-earth element (REE) or rare-earth metal (REM), as defined by IUPAC, is one of a set of seventeen chemical elements in the periodic table, specifically the fifteen lanthanides, as well as scandium and yttrium.
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Real estate
Real estate is "property consisting of land and the buildings on it, along with its natural resources such as crops, minerals or water; immovable property of this nature; an interest vested in this (also) an item of real property, (more generally) buildings or housing in general.
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Security (finance)
A security is a tradable financial asset.
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Social science
Social science is a major category of academic disciplines, concerned with society and the relationships among individuals within a society.
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Stock
The stock (also capital stock) of a corporation is constituted of the equity stock of its owners.
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Tangible property
Tangible property in law is, literally, anything which can be touched, and includes both real property and personal property (or moveable property), and stands in distinction to intangible property.
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Tool
A tool is any physical item that can be used to achieve a goal, especially if the item is not consumed in the process.
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Trade name
A trade name, trading name, or business name is a pseudonym frequently used by companies to operate under a name different from their registered, legal name.
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Trademark
A trademark, trade mark, or trade-markThe styling of trademark as a single word is predominantly used in the United States and Philippines only, while the two-word styling trade mark is used in many other countries around the world, including the European Union and Commonwealth and ex-Commonwealth jurisdictions (although Canada officially uses "trade-mark" pursuant to the Trade-mark Act, "trade mark" and "trademark" are also commonly used).
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Trading account assets
Trading account assets refer to a separate account managed by banks that buy (underwriting) U.S. government securities and other securities for their own trading account or for resale at a profit to other banks and to the public, rather than for investment in the bank's own investment portfolio.
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Value (economics)
Economic value is a measure of the benefit provided by a good or service to an economic agent.
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Vehicle
A vehicle (from vehiculum) is a machine that transports people or cargo.
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Wealth
Wealth is the abundance of valuable resources or valuable material possessions.
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Website
A website is a collection of related web pages, including multimedia content, typically identified with a common domain name, and published on at least one web server.
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Working capital
Working capital (abbreviated WC) is a financial metric which represents operating liquidity available to a business, organisation or other entity, including governmental entities.
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12 month rule
In the field of taxation in the US, the 12 Month Rule refers to the capitalization of property or assets that provide only short-term benefits.
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References
[1] https://en.wikipedia.org/wiki/Asset
