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  2. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting. Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1 ] It emphasizes accountability rather than profitability, and is used by nonprofit organizations and by governments.

  3. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1][2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors ...

  4. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    Misconduct. v. t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement ...

  5. William J. Vatter - Wikipedia

    en.wikipedia.org/wiki/William_J._Vatter

    The fund theory of accounting and its implications for financial reports. University of Chicago Press, 1947. Vatter, William Joseph. Managerial accounting. Prentice-Hall, 1950. Articles, a selection: Vatter, William J. "Limitations of overhead allocation." Accounting Review (1945): 163-176. Vatter, William J. "Postulates and principles."

  6. Diversification (finance) - Wikipedia

    en.wikipedia.org/wiki/Diversification_(finance)

    Business and Economics portal. Money portal. v. t. e. In finance, diversificationis the process of allocating capital in a way that reduces the exposure to any one particular asset or risk. A common path towards diversification is to reduce riskor volatilityby investingin a variety of assets.

  7. Fund administration - Wikipedia

    en.wikipedia.org/wiki/Fund_administration

    Fund administration is the name given to the execution of back office activities including fund accounting, financial reporting, net asset value calculation, capital calls, distributions, investor communications and other functions carried out in support of an investment fund, which may take the form of a traditional mutual fund, a hedge fund, a private equity fund, a venture capital fund, a ...

  8. Corporate finance - Wikipedia

    en.wikipedia.org/wiki/Corporate_finance

    v. t. e. Corporate finance is the area of finance that deals with the sources of funding, and the capital structure of businesses, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources. The primary goal of corporate finance is to maximize or increase ...

  9. Managerial finance - Wikipedia

    en.wikipedia.org/wiki/Managerial_finance

    Accounting. Managerial finance is the branch of finance that concerns itself with the financial aspects of managerial decisions. [1] Finance addresses the ways in which organizations (and individuals) raise and allocate monetary resources over time, taking into account the risks entailed in their projects; Managerial finance, then, emphasizes ...