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The Complete Idiot's Guide to Best Practices for Small Business by Gina Abudi, Brandon Toropov

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Appendix A
Glossary
accrual basis accounting An accounting method in which income is reported in the fiscal period during which it was earned regardless of when it is received and expenses are recorded in the fiscal period during which they occur, whether they are paid at that time or not.
advisory board An informal group of individuals who provide guidance to a business by acting as a sounding board and bringing their own expertise to bear to assist in making strategic decisions.
appreciative inquiry A process within an organization in which employees look at ways to change and improve performance. The theory behind appreciative inquiry is that when employees begin to appreciate what is best about the business and focus on the things they do ...

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