April 2011
Beginner
80 pages
2h 36m
English
Content preview from HBR Guide to Finance Basics for Managers
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Glossary
Accounts Payable A category of balance-sheet liabilities representing funds owed by the company to suppliers and other short-term creditors.
Accounts Receivable A category of balance-sheet assets representing funds 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.
Allocations See indirect costs
Assets The balance-sheet items in which a company invests so that it can conduct business. Examples include cash and financial instruments, inventories of raw materials and finished goods, land, buildings, and equipment. Assets also include funds owed to the company by customers and others—an asset category referred to as accounts receivable ...
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