Glossary

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Looking for a quick definition?

We’ve got loads of key subject terms in our subject glossaries. There are three ways of finding what you are looking for:

  • First click on the letters of the alphabet to browse for terms.
  • Select a subject from the drop-down menu above to filter the terms by Subject.
  • Or lastly, type the term you are looking for into the search box.

EXAMPLES

Here are some examples of the kinds of definitions you’ll find on this page.

Subject:

important principles set out in GAAP. These include business entity concept, going concern...

Subject:

ratio comparing some form of owner's equity (or capital) to borrowed funds.

Subject:

subsidiary journal used to record transactions that cannot be recorded in any other journal

Subject:

the main ledger containing all the accounts of the business set out in T-format

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