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Finance and Accounting for NonFinancial Managers, 3rd Edition 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 for 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 Accounting ...

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