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:

a record of all the money transactions of the companies and people of one country with those of...

Subject:

an accounting record or summary of all the trade transactions made between a country and the...

Subject:

the difference between the value of exports and the value of imports over a certain period

Subject:

financial statement listing the assets, liabilities and owner's equity of a company at a...

Subject:

shows the financial position of a business at the end of an accounting period such as the...

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