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autor: Kinga04
MoneyNotes and coins
ACCEPTANCE HOUSEinstitution that accepts financial instruments & agrees to honour them should the borrower default
ACCOUNTa structured record of transactions
ACCOUNTANCYthe practice of accounting
ACCOUNTANTa professional person who maintains and checks business records
ACCOUNTING COSTthe cost of maintaining and checking business records
ACCOUNTING CYCLEthe regular process of formally updating a firm's financial position
ACCOUNTING CODEa number assigned to a particular account
ACCOUNTING EVENTa transaction recorded in a particular book of account
ACCOUNTING FEESpayments paid to an accountant for preparing accounts
ACCOUNTING INSOLVENCYthe condition that a company is in when its liabilities exceed its assets
ACCOUNTING MANUALa collection of accounting instructions
ACCOUNTS PAYABLEthe amount that a company owes for goods or services obtained on credit
ACCOUNTING DEPARTMENTa unit in a company that deals with accounts
AGED DEBTa debt that is overdue by one or more given periods
ADVANCED PAYMENTan amount paid before it is earned
ADJUSTED BOOK VALUEthe value of a company in terms of the current market values
ACCRUED INCOMEmoney that has been earned but not yet received