ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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IMPERSONAL ACCOUNTS Definition
IMPERSONAL ACCOUNTS represents accounts other than Personal Accounts. This may be sub-classified into: a. Real Accounts, e.g. Asset Account; and, 2. Nominal Accounts, e.g. Income and Expenditure Accounts.
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EBIAT is Earnings Before Interest After Taxes. It is a measure of a company's ability to produce income on its operations in a given year. See NOPAT.
UNIT-OF-DELIVERY METHOD see UNIT-OF-WORK-PERFORMED METHOD.