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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

accrual basis accounting :
System of accounting ba... System of accounting based on 'accrual principal' under which revenue is recognized (recorded) when earned, and expenses are recognized when incurred. Totals of revenues and expenses are shown in the financial statements (prepared at the end of an accounting period), whether or not cash was received or paid out in that period. Accruals basis accounting conforms to the provisions of GAAP in preparing financial statements for external users, and is employed by all firms except the very small ones (which use cash basis accounting). Also called accrual accounting. See also modified accrual basis accounting.

ATTEST:
is to authenticate, a... is to authenticate, affirm to be true, genuine, or correct, as in an official capacity.

absenteeism :
Voluntary non attend... Voluntary non attendance at work, without valid reason. Absenteeism means either habitual evasion of work, or willful absence as in a strike action. It does not include involuntary or occasional absence due to valid causes, or reasons beyond one's control, such as accidents or sickness. See also attendance management.

ASSET SALE:
is the sale of certai... is the sale of certain named assets of a corporation, partnership or sole proprietorship. Usually the seller retains ownership of the cash and cash equivalents (such as Accounts Receivable) and the liabilities of the entity. The seller then will pay the liabilities with the cash, any down payment and the cash equivalents as they become cash. Assets named are typically trade name, trade fixtures, inventory, leasehold rights, telephone number rights and goodwill. Assets sold can be tangible or intangible.

 

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