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:

(also called book of first entry, journal or subsidiary book) book in which the business...

Subject:

various items not important enough to list individually

Subject:

person who supplies (provides) goods or services

Subject:

in excess of what is expected

Subject:

document containing details of goods purchased or services provided and including the VAT amount...

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