ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INVENTORY ACCUMULATION is a buildup of inventory caused primarily by unplanned events, e.g., sales not meeting expectation.
COUPON is: 1) The annual interest rate on a fixed income security, set at the time it was issued, at which that instrument will accrue and pay interest. 2) Small pieces of paper attached to nonregistered interest-bearing instruments that reflect the semiannual amounts of interest to be paid. These coupons are cut out and tendered on the appropriate coupon dates, and the interest is then paid.