ADJUSTING ENTRIES are special accounting entries that must be made when you close the books at the end of an accounting period. Adjusting entries are necessary to update your accounts for items that are not recorded in your daily transactions.
INVESTED CAPITAL NET CASH FLOWS is those cash flows available to pay out to equity holders (in the form of dividends) and debt investors (in the form of principal and interest) after funding operations of the business enterprise and making necessary capital investments.
OPEN TO BUY is the dollar amount budgeted by a business for inventory purchases for a specific time period.
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