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MONEYnotes and coins
ACCEPTANCE HOUSEinstitution that accepts financial instruments & agrees to honour them should the borrower default
AGED DEBTa debt that is overdue by one or more given periods
ADVANCED PAYMENTan amount paid before it is earned
ACCOUNTING MANUALa collection of accounting instructions
ACCOUNTING FEESpayments paid to an accountant for preparing accounts
ACCOUNTANTa professional person who maintains and checks business records
ACCOUNTANCYthe practice of accounting
ACCOUNTa structured record of transactions
ACCOUNTING DEPARTMENTa unit in a company that deals with accounts
AMALGAMATIONthe process of two or more organisations joining together
ALIEN CORPORATIONcompanies which are based in one country but registered in another
ACTUARYa statistician who calculates probable lifespans so that insurance premiums could be accurate
AUDIT COMMITTEEa company's board of directors that monitors the company's finances
BABY BELLone of the regional phone companies that was established after the demise of AT&T in 1984
BAD DEBTa debt which is considered to be uncollectable
BAD WILLnegative goodwill
ANGEL INVESTORan individual or a group willing to invest in an unproven but well-researched e-business idea
AMORTISEto reduce the value of an asset gradually by writing off its cost
AUDIT COMMITTEEa company's board of directors that monitors the company's finances
ATMan electronic machine from which bank customers can withdraw paper money
ASSOCIATE COMPANYa company which is partly owned by another company