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General accounting

Use this category for general accounting terms.

Contributors in General accounting

General accounting

quick assets

Accounting; General accounting

Cash and other current assets that can be quickly converted to cash, such as marketable securities and receivables.

National Insurance Contribution (NIC)

Accounting; General accounting

If you start working for yourself, you're classed as a sole trader - even if you've not yet told HM Revenue and Customs. You must register and follow rules for self-employed tax and National ...

Additional Statutory Paternity Pay (ASPP)

Accounting; General accounting

Employees can ask their Employer for Statutory Additional Paternity Leave and Pay if their partner returns to work before the end of their maternity (or adoption) leave or pay period

Ordinary Statutory Paternity Pay (OSPP)

Accounting; General accounting

When your wife, partner or civil partner gives birth or adopts a child, you may be entitled to Ordinary Statutory Paternity Pay (OSPP)

The qualifying week

Accounting; General accounting

The qualifying week is the 15th week before the week in which the baby is due.

The Attachment of Earnings Act

Accounting; General accounting

Attachment of Earnings is a legal process in civil litigation by which a defendant's wages or other earnings are taken to pay for a debt. This collections process is used in the common law ...

clean surplus concept

Accounting; General accounting

Belief that the income statement should show all gains and losses of the company and no gains or losses directly related to equity.

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