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Asset class:
Different categories o... Different categories of investments, are sometimes described as asset classes. The major ones are stocks, bonds, and cash or cash equivalents, When you allocate the assets in your investment portfolio, you decide what proportion of the total value will be invested in each of the different asset classes. Investments such as real estate, collectibles, and precious metals are generally considered separate asset classes. So are futures contracts, options, and mutual funds that follow certain alternative investment strategies, such as market neutral investing, more typically associated with hedge funds.

ADJUNCT ACCOUNT :
an account that accumu... an account that accumulates either additions or subtractions to another account. Thus the original account may retain its identity. Examples include premiums on bonds payable, which is a contra account to bonds payable; and accumulated depreciation, which is an offset to the fixed asset.

ACCOUNTING CYCLE:
sequence of steps in p... sequence of steps in preparing the financial statements for a given period. It refers to the fact that because financial reports are given each period (usually a year) there are a set of steps (cycle) taken each period that result in the reports and preparation for the next period or cycle. The term cycle is used because every period there is a start and an end. The cycle usually starts with the budget, goes through the journal entries, adjusting entries, posting to the accounts, financial reports, and closings.

advance against collection :
Short term bank-loan adva...Short term bank-loan advanced to a seller/exporter against his or her time-draft accepted by a buyer/importer. The loan amount is deducted by the bank when payment is received from the buyer/importer, otherwise it is recovered from the seller/exporter.

 

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