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A purchase returns journal (also known as returns outwards journal/purchase debits daybook) is a prime entry book or a daybook which is used to record purchase returns.In other words, it is the journal which is used to record the goods which are returned to the suppliers.
The accounting rate of return, also known as average rate of return, or ARR, is a financial ratio used in capital budgeting. [1] The ratio does not take into account the concept of time value of money. ARR calculates the return, generated from net income of the proposed capital investment. The ARR is a percentage return.
Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "Accounting terminology" The following 98 pages are in this category, out ...
Original Issue Discount (OID) is a type of interest that is not payable as it accrues. OID is normally created when a debt, usually a bond, is issued at a discount.In effect, selling a bond at a discount converts stated principal into a return on investment, or interest.
From January 2008 to December 2012, if you bought shares in companies when J. Michael Cook joined the board, and sold them when he left, you would have a 104.1 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
Russia's deputy U.N. ambassador said on Wednesday any decision by President-elect Donald Trump's incoming administration to cut support for Ukraine would be a "death sentence" for the Ukrainian ...
Ten members of the same family have been killed after a private jet crashed minutes after taking off in southern Brazil on Sunday, Dec. 22. A statement released on the LinkedIn page of business ...
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.