ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FOOTNOTE Definition
FOOTNOTE is text that appears at the bottom of a page that adds explanation. In finance, it is often used in financial statements to provide explanatory addendums or disclosures as to the detail of various entries in the financial statements, e.g. debt, deferments, and off balance sheet items.
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BPO, dependent upon usage, could mean Business Process Outsourcing, Business Process Optimization, Blanket Purchase Order, Broker Price Opinions, Business Process Object, or Bank Payment Order.
NOMINAL ACCOUNTS are those accounts that are closed out each period: revenue accounts, expense accounts, and dividend or withdrawals accounts.

