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A Manager's Guide to Financial Analysis by Eliot H. Sherman

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Glossary

Accounting   analysis and evaluation of past events and results, showing how we arrived at the current financial position; also the entire recording and reporting responsibility within a business.

Accounting System   the bookkeeping portion of financial management.

Accounts Payable, also known as Trade Payables   amounts owed to others for goods or services previously purchased on credit.

Accounts Receivable   amounts due to the organization of goods or services or as the result of a contractual agreement.

Accrual   a record of a transaction, attributable to a period that is ended, for which the actual completion of the transaction occurs later, such as accrued payroll, accrued revenues, accrued expenses, accrued taxes.

Accrual ...

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