8 Terms
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General accounting
Use this category for general accounting terms.
Industry: Accounting
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General accounting
Goodwill
Accounting; General accounting
An intangible asset of a business that is created from favourable fators such as location, product quality, reputation, and managerial skill, as verified from a merger transaction.
Net earnings per share
Accounting; General accounting
The portion of a company's profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company's profitability.
Critical mass
Accounting; General accounting
The revenue level at which a company can become largely self-sufficient in resources for continued viability, vitality, and growth.
Fiscal cash register
Accounting; General accounting
To facilitate tax collection, some countries have laws requiring all sellers of goods and services to use cash register software that meets certain requirements. Tills equipped with such software are ...
Apportionment
Accounting; General accounting
The division of costs among two or more cost centres in proportion to estimated benefit on some sensible basis. Apportionment is for shared costs.
Asset value
Accounting; General accounting
A term which expresses the money amount of assets less liabilities of a company attributable to one ordinary share.
Creditors
Accounting; General accounting
Those persons, firms or organisations to whom the enterprise owes money.
