ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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PREEMPTIVE RIGHT Definition

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PREEMPTIVE RIGHT is the right of a current stockholder to maintain the percentage ownership interest in the company by buying new shares on a pro rata basis before they are issued to the public.

 

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COMPOUND JOURNAL ENTRY is a journal entry that involves more than one debit or more than one credit or both.

NON-OPERATING ASSETS is assets not necessary to ongoing operations of the business enterprise.


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