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  2. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).

  3. List of accounting roles - Wikipedia

    en.wikipedia.org/wiki/List_of_accounting_roles

    A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...

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  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used.

  6. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.

  7. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    In terms of the Conceptual Framework (see "materiality in accounting" above), materiality also has a qualitative aspect. This means that, even if a misstatement is not material in "Dollar" (or other denomination) terms, it may still be material because of its nature. An example is if a disclosure is omitted from the financial statements.

  8. High- and low-level - Wikipedia

    en.wikipedia.org/wiki/High-_and_low-level

    High-level and low-level, as technical terms, are used to classify, describe and point to specific goals of a systematic operation; and are applied in a wide range of contexts, such as, for instance, in domains as widely varied as computer science and business administration.

  9. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e. "even". In layman's terms, after all costs are paid for there is neither profit nor loss.