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GlossaryoFAccounting,FinanceandEconomicTerms

Accountingpages17 and8

Financepage7

Economicspage7

ACCOUNTING:

http://www.pkr.com.pk

Account arecordoffinancialtransactions;usuallyreferstoaspecificcategoryortype,such

astravelexpenseaccountorpurchaseaccount.

Accountant apersonwhotrainedtoprepareandmaintainfinancialrecords.

Accounting asystemforkeepingscoreinbusiness,usingdollars.

Accountingperiodtheperiodoftimeoverwhichprofitsarecalculated.Normalaccounting

periodsaremonths,quarters,andyears(fiscalorcalendar).

Accountspayable amountsowedbythecompanyforthegoodsorservicesithas

purchasedfrom

outside

suppliers.

Accountsreceivable amountsowedtothecompanybyitscustomers.

Accrualbasis,system,ormethod anaccountingsystemthatrecordsrevenuesand

expensesatthetimethetransactionoccurs,notatthetimecashchangeshands.Ifyoubuya

coatandchargeit,thestorerecordsoraccruesthesalewhenyouwalkoutwiththecoat,not

whenyoupayyourbill.Cashbasisaccountingisusedbyindividuals.Accrualbasisaccounting

isusedbymostbusinesses.

Accruedexpenses,accruals anexpensewhichhasbeenincurredbutnotyetpaidfor.

Salariesareagoodexample.Employeesearnoraccruesalarieseachhourtheywork.The

salariescontinue

to

accrue

until

payday

when

the

accrued

expense

of

the

salaries

is

eliminated.

Aging aprocesswhereaccountsreceivablearesortedoutbyage(typicallycurrent,30to

60daysold,60to120daysold,andsoon.)Agingpermitscollectioneffortstofocuson

accountsthatarelongoverdue.

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Amortize tochargearegularportionofanexpenditureoverafixedperiodoftime.For

exampleifsomethingcost$100andistobeamortizedovertenyears,thefinancialreports

willshowanexpenseof$10peryearfortenyears.Ifthecostwerenotamortized,theentire

$100wouldshowuponthefinancialreportasanexpenseintheyeartheexpenditurewas

made.(SeeentriesonExpenditureandExpense.)

Appreciationan

increase

in

value.

If

amachine

cost

$1,000

last

year

and

is

now

worth

$1,200,ithasappreciatedinvalueby$200.(Theoppositeofdepreciation.)

Assets thingsofvalueownedbyabusiness.Anassetmaybeaphysicalpropertysuchasa

building,oranobjectsuchasastockcertificate,oritmaybearight,suchastherighttousea

patentedprocess.

CurrentAssetsarethoseassetsthatcanbeexpectedtoturnintocashwithinayearorless.

Currentassetsincludecash,marketablesecurities,accountsreceivable,andinventory.

FixedAssetscannotbequicklyturnedintocashwithoutinterferingwithbusinessoperations.

Fixedassetsincludeland,buildings,machinery,equipment,furniture,andlongterm

investments.

IntangibleAssetsareitemssuchaspatents,copyrights,trademarks,licenses,franchises,and

otherkindsofrightsorthingsofvaluetoacompany,whicharenotphysicalobjects.These

assetsmaybethemostimportantonesacompanyowns.Oftentheydonotappearon

financialreports.

Audit acarefulreviewoffinancialrecordstoverifytheiraccuracy.

Baddebts amountsowedtoacompanythatarenotgoingtobepaid.Anaccount

receivablebecomesabaddebtwhenitisrecognizedthatitwon'tbepaid.Sometimes,bad

debtsarewrittenoffwhenrecognized.Thisisanexpense.Sometimes,areserveissetupto

providefor

possible

bad

debts.

Creating

or

adding

to

areserve

is

also

an

expense.

Balancesheet astatementofthefinancialpositionofacompanyatasinglespecifictime

(oftenatthecloseofbusinessonthelastdayofthemonth,quarter,oryear.)Thebalance

sheetnormallylistsallassetsontheleftsideortopwhileliabilitiesandcapitalarelistedon

therightsideorbottom.Thetotalofallnumbersontheleftsideortopmustequalor

balancethetotalofallnumbersontherightsideorbottom.Abalancesheetbalances

accordingtothisequation:Assets=Liabilities+Capital.

Bond awrittenrecordofadebtpayablemorethanayearinthefuture.Thebondshows

amountofthedebt,duedate,andinterestrate.

Bookvalue

total

assets

minus

total

liabilities.

(See

also

net

worth.)

Book

value

also

means

thevalueofanassetasrecordedonthecompany'sbooksorfinancialreports.Bookvalueis

oftendifferentthantruevalue.Itmaybemoreorless.

Breakevenpoint theamountofrevenuefromsaleswhichexactlyequalstheamountof

expense.Breakevenpointisoftenexpressedasthenumberofunitsthatmustbesoldto

producerevenuesexactlyequaltoexpenses.Salesabovethebreakevenpointproducea

profit;belowproducesaloss.

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7/29/2019 Glossary Accounting Finance & Economic Terms

3/57

3

Capital moneyinvestedinabusinessbyitsowners.(Seeequity.)Onthebottomorright

sideofabalancesheet.Capitalalsoreferstobuildings,machinery,andotherfixedassetsina

business.Acapitalinvestmentisaninvestmentinafixedassetwithalongtermuse.

Capitalize tocapitalizemeanstorecordanexpenditureonthebalancesheetasanasset,

tobeamortizedoverthefuture.Theoppositeistoexpense.Forexample,research

expenditurescan

be

capitalized

or

expensed.

If

expensed,

they

are

charged

against

income

whentheexpenditureoccurs.Ifcapitalized,theexpenditureischargedagainstincomeovera

periodoftimeusuallyrelatedtothelifeoftheproductsorservicescreatedbytheresearch.

Cash moneyavailabletospendnow.Usuallyinacheckingaccount.

Cashflow theamountofactualcashgeneratedbybusinessoperations,whichusually

differsfromprofitsshown.

Chartofaccounts alistingofalltheaccountsorcategoriesintowhichbusiness

transactionswillbeclassifiedandrecorded.Eachaccountusuallyhasanumber.Transactions

arecodedbythisnumberformanipulationoncomputers.

Contingentliabilities liabilitiesnotrecordedonacompany'sfinancialreports,butwhich

mightbecomedue.Ifacompanyisbeingsued,ithasacontingentliabilitythatwillbecomea

realliabilityifthecompanylosesthesuit.

Costofsales,costofgoodssold theexpenseorcostofallitemssoldduringanaccounting

period.Eachunitsoldhasacostofsalesorcostofthegoodssold.Inbusinesseswithagreat

manyitemsflowingthrough,thecostofsalesorcostofgoodssoldisoftencomputedbythis

formula:CostofSales=BeginningInventory+PurchasesDuringthePeriod Ending

Inventory.

Credit anaccountingentryontherightorbottomofabalancesheet.Usuallyanincreasein

liabilitiesor

capital,

or

areduction

in

assets.

The

opposite

of

credit

is

debit.

Each

credit

in

abalancesheethasabalancingdebit.Credithasotherusages,asin"Youhavetopaycash,

yourcreditisnogood."Or"wewillcredityouraccountwiththerefund."

Debit anaccountingentryontheleftortopofabalancesheet.Usuallyanincreasein

assetsorareductioninliabilities.Everydebithasabalancingcredit.

Deferredcharges seeprepaidexpenses.

Deferredincome aliabilitythatariseswhenacompanyispaidinadvanceforgoodsor

servicesthatwillbeprovidedlater.Forexample,whenamagazinesubscriptionispaidin

advance,themagazinepublisherisliabletoprovidemagazinesforthelifeofthe

subscription.The

amount

in

deferred

income

is

reduced

as

the

magazines

are

delivered.

Depreciation anexpensethatissupposedtoreflectthelossinvalueofafixedasset.For

example,ifamachinewillcompletelywearoutaftertenyear'suse,thecostofthemachine

ischargedasanexpenseoverthetenyearliferatherthanallatonce,whenthemachineis

purchased.Straightlinedepreciationchargesthesameamounttoexpenseeachyear.

Accelerateddepreciationchargesmoretoexpenseinearlyyears,lessinlateryears.

Depreciationisanaccountingexpense.Inreallife,thefixedassetmaygrowinvalueoritmay

becomeworthlesslongbeforethedepreciationperiodends.

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tp://pkr.com.pk/http://pkr.com.pk/http://pkr.com.pk/

7/29/2019 Glossary Accounting Finance & Economic Terms

4/57

4

Discountedcashflow asystemforevaluatinginvestmentopportunitiesthatdiscountsor

reducesthevalueoffuturecashflow.(Seepresentvalue.)

Dividend aportionoftheaftertaxprofitspaidouttotheownersofabusinessasareturn

ontheirinvestment.

Doubleentry

asystem

of

accounting

in

which

every

transaction

is

recorded

twice

as

a

debitandasacredit.

Earningspershare acompany'snetprofitaftertaxesforanaccountingperiod,dividedby

theaveragenumberofsharesofstockoutstandingduringtheperiod.

80 20rule ageneralruleofthumbinbusinessthatsaysthat20%oftheitemsproduce

80%oftheaction 20%oftheproductlineproduces80%ofthesales,20percentofthe

customersgenerate80%ofthecomplaints,andsoon.Inevaluatinganybusinesssituation,

lookforthesmallgroupwhichproducesthemajorportionofthetransactionsyouare

concernedwith.Thisruleisnotexactlyaccurate,butitreflectsageneraltruth,nothingis

evenlydistributed.

Equity theowners'shareofabusiness.

Expenditure anexpenditureoccurswhensomethingisacquiredforabusiness anassetis

purchased,salariesarepaid,andsoon.Anexpenditureaffectsthebalancesheetwhenit

occurs.However,anexpenditurewillnotnecessarilyshowupontheincomestatementor

affectprofitsatthetimetheexpenditureismade.Allexpenditureseventuallyshowupas

expenses,whichdoaffecttheincomestatementandprofits.Whilemostexpenditures

involvetheexchangeofcashforsomething,expensesneednotinvolvecash.(Seeexpense

below.)

Expense anexpenditurewhichischargeableagainstrevenueduringanaccountingperiod.

Anexpense

results

in

the

reduction

of

an

asset.

All

expenditures

are

not

expenses.

For

example,acompanybuysatruck.Ittradesoneasset cash toacquireanotherasset.An

expenditurehasoccurredbutnoexpenseisrecorded.Onlyasthetruckisdepreciatedwillan

expenseberecorded.Theconceptofexpenseasdifferentfromanexpenditureisonereason

financialreportsdonotshownumbersthatrepresentspendablecash.Thedistinction

betweenanexpenditureandanexpenseisimportantinunderstandinghowaccounting

worksandwhatfinancialreportsmean.(Toexpenseisaverb.Itmeanstochargean

expenditureagainstincomewhentheexpenditureoccurs.Theoppositeistocapitalize.)

Fiscalyear anaccountingyearthanbeginsonadateotherthanJanuary1.

Fixedasset seeasset.

Fixedcost acostthatdoesnotchangeassalesvolumechanges(intheshortrun.)Fixed

costsnormallyincludesuchitemsasrent,depreciation,interest,andanysalariesunaffected

byupsanddownsinsales.

Goodwill inaccounting,thedifferencebetweenwhatacompanypayswhenitbuysthe

assetsofanothercompanyandthebookvalueofthoseassets.Sometimes,realgoodwillis

involved acompany'sgoodreputation,theloyaltyofitscustomers,andsoon.Sometimes,

goodwillisanoverpayment.

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7/29/2019 Glossary Accounting Finance & Economic Terms

5/57

5

Income seeprofit.

Interest achargemadefortheuseofmoney.

Inventory thesupplyorstockofgoodsandproductsthatacompanyhasforsale.A

manufacturermayhavethreekindsofinventory:rawmaterialswaitingtobeconvertedinto

goods,work

in

process,

and

finished

goods

ready

for

sale.

Inventoryobsolescence inventorynolongersalable.Perhapsthereistoomuchonhand,

perhapsitisoutoffashion.Thetruevalueoftheinventoryisseldomexactlywhatisshown

onthebalancesheet.Often,thereisunrecognizedobsolescence.

Inventoryshrinkage areductionintheamountofinventorythatisnoteasilyexplainable.

Themostcommoncauseofshrinkageisprobablytheft.

Inventoryturnover aratiothatindicatestheamountofinventoryacompanyusesto

supportagivenlevelofsales.Theformulais:InventoryTurnover=CostofSalesAverage

Inventory.Differentbusinesseshavedifferentgeneralturnoverlevels.Theratioissignificant

incomparison

with

the

ratio

for

previous

periods

or

the

ratio

for

similar

businesses.

Investedcapital thetotalofacompany'slongtermdebtandequity.

Journal achronologicalrecordofbusinesstransactions.

Ledger arecordofbusinesstransactionskeptbytypeoraccount.Journalentriesare

usuallytransferredtoledgers.

Liabilities amountsowedbyacompanytoothers.Currentliabilitiesarethoseamountsdue

withinoneyearorlessandusuallyincludeaccountspayable,accruals,loansduetobepaid

withinayear,taxesduewithinayear,andsoon.Longtermliabilitiesnormallyincludethe

amountsof

mortgages,

bonds,

and

long

term

loans

that

are

due

more

than

ayear

in

the

future.

Liquid havinglotsofcashorassetseasilyconvertedtocash.

Marginalcost,marginalrevenue marginalcostistheadditionalcostincurredbyadding

onemoreitem.Marginalrevenueistherevenuefromsellingonemoreitem.Economic

theorysaysthatmaximumprofitcomesatapointwheremarginalrevenueexactlyequals

marginalcost.

Networth totalassetsminustotalliabilities.Networthisseldomthetruevalueofa

company.

Opportunitycost ausefulconceptinevaluatingalternateopportunities.Ifyouchoose

alternativeA,youcannotchooseB,C,orD.Whatisthecostorlossofprofitofnotchoosing

B,C,orD?ThiscostorlossofprofitistheopportunitycostofalternativeA.Inpersonallife

youmaybuyacarinsteadoftakingaEuropeanvacation.Theopportunitycostofbuyingthe

caristhelossoftheenjoymentofthevacation.

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