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Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "Accounting terminology" The following 98 pages are in this category, out ...
S. Safe deposit box; Segregated account; Seller's points; Serviceability (banking) Shaba Number; Sharia and securities trading; Shell bank; Single-tier banking system
Download as PDF; Printable version; In other projects ... Help. Pages in category "Auditing terms" The following 25 pages are in this category, out of 25 total ...
Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations. Critically, in assessing a company's financial position (and reading its balance sheet), COE is distinguished from CAPEX, or costs associated with Capital Expenditures.
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.
On the other hand, a bank can lend some or all of the money it has on deposit to third parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a loan account is an asset of the bank and a liability of the borrower.
In accounting, there is a different technical concept of cost, which excludes implicit opportunity costs. In common usage, as in accounting usage, cost typically does not refer to implicit costs and instead only refers to direct monetary costs. The economics term profit relies on the economic meaning of the term for cost.
Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the total of the credits, or the journal entry is considered unbalanced.