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Finance for Managers by Harvard Business School Press

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Glossary

ACCOUNTS PAYABLE A category of balance-sheet liabilities representing moneys owed by the company to suppliers and other short-term creditors.

ACCOUNTS RECEIVABLE A category of balance-sheet assets representing moneys owed to the company by customers and others.

ACCRUAL ACCOUNTING An accounting practice that records transactions as they occur, whether or not cash trades hands.

ACTIVITY-BASED COSTING (ABC) An approach to cost accounting that carefully quantifies the links between performing particular activities and the economic demands those activities make on the organization’s resources.

ADJUSTED BOOK VALUE A refinement of the book value method of valuation that attempts to restate the value of certain assets on the balance sheet according ...

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