Glossary

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dividend

Subject: 

  • Accounting

sum of money a company pays regularly to shareholders out of profits.

Related Terms: 

shareholder

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internal control
Subject:
Accounting

taking proper measures to prevent the possibility of fraud and theft.

net profit
Subject:
Accounting

profit calculated as gross product minus all operating costs not included.

joumalise
Subject:
Accounting

to make a journal entry

gross wage
Subject:
Accounting

basic wage paid by an employer before deductions.

pro rata depreciation
Subject:
Accounting

depreciation calculated from the first day of the financial year up to the date of the sale of...