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  2. Bill of lading - Wikipedia

    en.wikipedia.org/wiki/Bill_of_lading

    An example of a bill of lading. A bill of lading must be transferable, [4] [b] and serves three main functions: it is a conclusive receipt, [5] i.e. an acknowledgement that the goods have been loaded; [c] and; it contains, or evidences, [d] the terms of the contract of carriage; and; it serves as a document of title to the goods, [6] subject to ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  4. Trade finance - Wikipedia

    en.wikipedia.org/wiki/Trade_finance

    Banks and financial institutions offer the following products and services in their trade finance branches. Letter of credit: It is an undertaking/promise given by a Bank/Financial Institution on behalf of the Buyer/Importer to the Seller/Exporter, that, if the Seller/Exporter presents the complying documents to the Buyer's designated Bank/Financial Institution as specified by the Buyer ...

  5. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    This bank will check the documents, and if they comply with the terms of the letter of credit, the issuing bank is bound to honor the terms of the letter of credit by paying the beneficiary. If the documents do not comply with the terms of the letter of credit they are considered discrepant. At this point, the nominated bank will inform the ...

  6. List of business and finance abbreviations - Wikipedia

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

    Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.

  7. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger. The general ledger holds financial and non-financial data for an organization. [3]

  8. Uniform Bill of Lading Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Bill_of_Lading_Act

    The Uniform Bills of Lading Act was adopted in 1909 and passed by the U.S. Uniform Law Commission.The act addressed the judicial and legislative treatment of issues such as the extent of the carrier's liability to the consignee of the goods or to the buyer of the bill of lading based upon the carrier's issuance of the bill. [1]

  9. Negotiable instrument - Wikipedia

    en.wikipedia.org/wiki/Negotiable_instrument

    A bill of exchange or "draft" is a written order by the drawer to the drawee to pay money to the payee. A common type of bill of exchange is the cheque (check in American English), defined as a bill of exchange drawn on a banker and payable on demand. Bills of exchange are used primarily in international trade, and are written orders by one ...

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