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There are
235
accounting terms that start with
'B'
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Terms
Definitions
B
B as the fifth letter of a
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B/D
B/D is Brought Down (T-accounts).
B/W
B/W is Black & White, Between, or
...Read More
BA
BA see BANKER'S ACCEPTANCE.
BACK-TO-BACK TRADING
BACK-TO-BACK TRADING allows securities dealers to trade
...Read More
BACKCHARGE
BACKCHARGE is to charge a person or
...Read More
BACKDOOR LISTING
BACKDOOR LISTING is a technique used by
...Read More
BACKLOG
BACKLOG is value of unfilled orders placed
...Read More
BACKORDER
BACKORDER is a customer order or contractual
...Read More
BACKUP
BACKUP is a copy of a computer
...Read More
BACKUP WITHHOLDING
BACKUP WITHHOLDING is a mandatory withholding that
...Read More
BACKWARDATION
BACKWARDATION is the commission paid by a
...Read More
BAD CREDIT
BAD CREDIT is a term used to
...Read More
BAD DEBT
BAD DEBT is an open account balance
...Read More
BAD DEBT EXPENSE
BAD DEBT EXPENSE see UNCOLLECTIBLE ACCOUNT EXPENSE.
BAHT
BAHT is the currency of Thailand.
BAISA
BAISA is the currency of Oman.
BALANCE
BALANCE is: a. equality between the totals
...Read More
BALANCE FORWARD ACCOUNTING
BALANCE FORWARD ACCOUNTING is where you maintain
...Read More
BALANCE OF PAYMENTS / BALANCE OF TRADE
BALANCE OF PAYMENTS / BALANCE OF TRADE
...Read More
BALANCE SHEET
BALANCE SHEET is an itemized statement that
...Read More
BALANCE SHEET GEARING
BALANCE SHEET GEARING is the ratio of
...Read More
BALANCED SCORECARD
BALANCED SCORECARD (BSC) is a strategic management
...Read More
BALANCING
BALANCING is, in general, getting two things
...Read More
BALANCING OFF THE BOOKS
BALANCING OFF THE BOOKS means totaling off
...Read More
BALBOA
BALBOA is the currency of Panama.
BALLOON PAYMENT
BALLOON PAYMENT is a final loan payment
...Read More
BAN
BAN see BOND ANTICIPATION NOTE.
BANCASSURANCE
BANCASSURANCE is a general term describing the
...Read More
BANK
BANK is a financial entity that is licensed
...Read More
BANK BALANCE
BANK BALANCE is the amount of money
...Read More
BANK BASE RATE
BANK BASE RATE is the annual interest
...Read More
BANK COLLECTION
BANK COLLECTION is the collection of a
...Read More
BANK FOR INTERNATIONAL SETTLEMENTS
BANK FOR INTERNATIONAL SETTLEMENTS (BIS) is the
...Read More
BANK GUARANTEE
BANK GUARANTEE is an irrevocable commitment by
...Read More
BANK OVERDRAFT
BANK OVERDRAFT see OVERDRAFT.
BANK RECONCILIATION
BANK RECONCILIATION is the verification of a
...Read More
BANK STATEMENT
BANK STATEMENT is a statement reporting all
...Read More
BANK WIRE
BANK WIRE is an electronic message network
...Read More
BANKER'S ACCEPTANCE
BANKER'S ACCEPTANCE (BA) is a money market instrument
...Read More
BANKRUPTCY
BANKRUPTCY is a state of insolvency of
...Read More
BARBELL
BARBELL is a bond management strategy where maturities
...Read More
BARRIERS TO ENTRY
BARRIERS TO ENTRY are obstacles to the
...Read More
BARS
BARS is an acronym for Base Accounts
...Read More
BARTER SYSTEM
BARTER SYSTEM see TRADE EXCHANGE.
BAS
BAS, among many others, can mean Basic
...Read More
BASE AMOUNT
BASE AMOUNT is the fundamental numerical assumption
...Read More
BASE CAPITAL
BASE CAPITAL includes (1) shares that (a)
...Read More
BASE PERIOD
BASE PERIOD is a specified time period
...Read More
BASE TAX YEAR
BASE TAX YEAR is the tax year
...Read More
BASIC
BASIC is Beginners All-Purpose Symbolic Instruction Code.
BASIC ACCOUNTING
BASIC ACCOUNTING normally includes the areas of
...Read More
BASIC DEFENSE INTERVAL
BASIC DEFENSE INTERVAL (BDI) is a measure
...Read More
BASIC EARNINGS POWER
BASIC EARNINGS POWER (BEP) is useful for
...Read More
BASIC NET INCOME PER SHARE
BASIC NET INCOME PER SHARE is always
...Read More
BASIC TENETS OF ACCOUNTING
BASIC TENETS OF ACCOUNTING is four in
...Read More
BASIS
BASIS, generally, is that figure or value
...Read More
BASIS POINTS
BASIS POINTS is 0.01% in yield. For
...Read More
BASIS, INVESTMENT
BASIS, INVESTMENT, is the cost or book
...Read More
BASLE COMMITTEE
BASLE COMMITTEE was set up by the
...Read More
BATCH
BATCH is a collection of things or
...Read More
BATCH COSTING
BATCH COSTING is the identification and assignment
...Read More
BATCHING
BATCHING, in accounting, is the gathering and
...Read More
BAY
BAY, in business / accounting, means Buy
...Read More
BBA
BBA can mean: Bachelor of Business Administration,
...Read More
BCD
BCD is Binary Coded Decimal.
BCF
BCF is an acronym for Broadcast Cash
...Read More
BCL
BCL is an acronym for, among others,
...Read More
BDI
BDI see BASIC DEFENSE INTERVAL.
BE
BE, dependent upon usage, can mean Best
...Read More
BEAR
BEAR is an investor who expects share
...Read More
BEAR MARKET
BEAR MARKET is a period of falling
...Read More
BEARER BOND
BEARER BOND is a fixed income security
...Read More
BEARER STOCKS
BEARER STOCKS are stocks not registered in
...Read More
BED and BREAKFAST
BED and BREAKFAST was an overnight UK
...Read More
BEHAVIOURAL ACCOUNTING
BEHAVIOURAL ACCOUNTING is the explanation and prediction
...Read More
BELOW THE LINE
BELOW THE LINE, in accounting, denotes credits
...Read More
BENCHMARK
BENCHMARK is a study to compare actual
...Read More
BENEFICIAL OWNER
BENEFICIAL OWNER is the person who enjoys
...Read More
BENEFICIARY
BENEFICIARY is a person who benefits from
...Read More
BENEFIT
BENEFIT see TAXABLE BENEFITS.
BENEFIT PERIOD
BENEFIT PERIOD is the projected useful life
...Read More
BENEFIT STREAM
BENEFIT STREAM is any level of income,
...Read More
BENFORD'S LAW
BENFORD'S LAW is a mathematical law that
...Read More
BEST ASK
BEST ASK is the lowest quoted offer
...Read More
BEST BID
BEST BID is the highest quoted bid
...Read More
BEST EXECUTION
BEST EXECUTION is NASD Rule 2320 The
...Read More
BEST PRACTICES
BEST PRACTICES are the generally understood operational
...Read More
BETA
BETA, generally, is a measure of systematic risk of
...Read More
BID PRICE
BID PRICE see ASK PRICE.
BID TICK RULE
BID TICK RULE is a NASD rule
...Read More
BIFURCATED
BIFURCATED generally means to be divided into
...Read More
BIG 4
BIG 4 usually refers to the largest
...Read More
BIG BANG
BIG BANG are changes in UK stock
...Read More
BIG BATH
BIG BATH is a business strategy in
...Read More
BIG BOARD
BIG BOARD is the New York Stock
...Read More
BILL
BILL is a : to enter in
...Read More
BILL AND HOLD
BILL AND HOLD see SHIP IN PLACE.
BILL AND HOLD INVENTORY
BILL AND HOLD INVENTORY see SHIP IN
...Read More
BILL IN PLACE
BILL IN PLACE see SHIP IN PLACE.
BILL OF EXCHANGE
BILL OF EXCHANGE see DRAFT.
BILL OF LADING
BILL OF LADING is the contract between
...Read More
BILL OF MATERIALS
BILL OF MATERIALS (BOM) is a listing
...Read More
BILL OF SALE
BILL OF SALE is a written statement
...Read More
BILLABLE
BILLABLE are those costs and/or expenses that
...Read More
BILLABLE HOURS
BILLABLE HOURS is professional hours worked and
...Read More
BILLBACK
BILLBACK, in e-commerce and credit card transactions,
...Read More
BILLINGS
BILLINGS, generally, is the request for payment
...Read More
BILLINGS IN EXCESS OF COSTS
BILLINGS IN EXCESS OF COSTS see COST
...Read More
BILLS PAYABLE
BILLS PAYABLE, in merchant accounts, are all
...Read More
BILLS PURCHASED
BILLS PURCHASED, in trade finance, allows a
...Read More
BILLS RECEIVABLE
BILLS RECEIVABLE, in merchant accounts, are all
...Read More
BIN CARD
BIN CARD is a stock status recording
...Read More
BIPKWELE
BIPKWELE is the currency of Equatorial Guinea.
BIR
BIR is Bureau of Internal Revenue, Benefit/Investment
...Read More
BIRR
BIRR is a currency in Ethiopia.
BLACK HOLE EXPENDITURE
BLACK HOLE EXPENDITURE is a capital R&D
...Read More
BLACK MARKETS
BLACK MARKETS are created when buyers and
...Read More
BLANKET AUTHORIZATION
BLANKET AUTHORIZATION is direct authority to act
...Read More
BLENDED COSTS
BLENDED COSTS is the cost of pre-set
...Read More
BLIND RECEIVING
BLIND RECEIVING is a method to ensure
...Read More
BLIND TRUST
BLIND TRUST is a trust where assets
...Read More
BLOCK TRADE
BLOCK TRADE is a purchase or sale
...Read More
BLOCKAGE DISCOUNT
BLOCKAGE DISCOUNT ia an amount or percentage
...Read More
BLUE CHIP
BLUE CHIP is a stock considered to
...Read More
BLUE SKY LAW
BLUE SKY LAW is a law providing
...Read More
BMR
BMR, among others, is Base Mortgage Rate.
BOA
BOA is Board of Auditors, Bank of
...Read More
BOLIVAR (BOLIVARES)
BOLIVAR (BOLIVARES) is a currency in Venezuela.
BOLIVIANO
BOLIVIANO is a currency in Bolivia.
BOM
BOM see BILL OF MATERIALS.
BONA FIDE GUARANTY
BONA FIDE GUARANTY covers a specific element
...Read More
BOND
BOND is a commonly used form of
...Read More
BOND ANTICIPATION NOTE
BOND ANTICIPATION NOTE (BAN) is a tax-exempt note
...Read More
BOND COVENANT
BOND COVENANT are agreements within a bond
...Read More
BOND DISCOUNT
BOND DISCOUNT is the excess of a
...Read More
BOND FUND
BOND FUND is a collective investment scheme
...Read More
BOND INDENTURE
BOND INDENTURE is the title specifying all
...Read More
BOND INSURANCE
BOND INSURANCE is insurance purchased by bond
...Read More
BOND PREMIUM
BOND PREMIUM is the excess of the
...Read More
BOND RATING
BOND RATING is a measure of credit quality
...Read More
BOND REFERENDUM
BOND REFERENDUM see REFERENDUM.
BOND SINKING FUND
BOND SINKING FUND is a provision to
...Read More
BONDED
BONDED is to: a. secure payment of
...Read More
BONDED WAREHOUSE
BONDED WAREHOUSE is a warehouse authorized by
...Read More
BONDING
BONDING is generally used by service companies
...Read More
BONUS
BONUS is remuneration over and above regular
...Read More
BOOK COST
BOOK COST, normally, is the cost at
...Read More
BOOK ENTRY TRANSACTION
BOOK ENTRY TRANSACTION, in securities, is a
...Read More
BOOK INCOME
BOOK INCOME is the income reported within
...Read More
BOOK INVENTORY
BOOK INVENTORY is the acquisition cost of
...Read More
BOOK OF ACCOUNTS
BOOK OF ACCOUNTS see LEDGER.
BOOK OF FINAL ENTRY
BOOK OF FINAL ENTRY see LEDGER.
BOOK PROFIT
BOOK PROFIT see BOOK INCOME.
BOOK VALUE
BOOK VALUE is an accounting term which
...Read More
BOOK VALUE OF EQUITY
BOOK VALUE OF EQUITY is the difference
...Read More
BOOK(S)
BOOK(S) when used as a noun refers
...Read More
BOOK-TAX DIFFERENCE
BOOK-TAX DIFFERENCE is pretax book income minus
...Read More
BOOK-TO-BILL RATIO
BOOK-TO-BILL RATIO is the ratio of orders
...Read More
BOOK-TO-MARKET
BOOK-TO-MARKET is the ratio of the firms
...Read More
BOOKBUILD
BOOKBUILD is a particular way of conducting
...Read More
BOOKING
BOOKING, in import / export, is an
...Read More
BOOKKEEPING
BOOKKEEPING is the recording of business transactions.
BOOKKEEPING 2
BOOKKEEPING is the art, practice, or labor
...Read More
BOOKS OF ACCOUNT
BOOKS OF ACCOUNT are the financial records
...Read More
BOOKS OF RECORD
BOOKS OF RECORD are all mandatory entries
...Read More
BOOT
BOOT is money received during an exchange
...Read More
BORROWING COSTS
BORROWING COSTS is the financial costs incurred
...Read More
BOTTOM LINE
BOTTOM LINE, in accounting/finance, is specifically net
...Read More
BOTTOM UP
BOTTOM UP is a concept of analyzing
...Read More
BOTTOM-UP APPROACH TO INVESTING
BOTTOM-UP APPROACH TO INVESTING is an investment
...Read More
BOUGHT DEAL
BOUGHT DEAL is the arrangement where a broker buys
...Read More
BOUGHT LEDGER
BOUGHT LEDGER see LEDGER.
BOUNCED CHECK
BOUNCED CHECK is a check written for
...Read More
BOY
BOY is Beginning Of Year.
BPO
BPO, dependent upon usage, could mean Business
...Read More
BR
BR could be Backward Reporting or Bad
...Read More
BRADY BONDS
BRADY BONDS were issued by the Mexican
...Read More
BRANCH ACCOUNTING
BRANCH ACCOUNTING is accounting for geographically separated
...Read More
BRAND IMAGE
BRAND IMAGE is the view held by
...Read More
BRAND LOYALTY
BRAND LOYALTY is a situation when a
...Read More
BRAND NAME
BRAND NAME is a name given to
...Read More
BREACH OF CONTRACT
BREACH OF CONTRACT is the failure to
...Read More
BREAK-EVEN ANALYSIS
BREAK-EVEN ANALYSIS is an analysis method used
...Read More
BREAK-EVEN EQUATION
BREAK-EVEN EQUATION is the equation that determines
...Read More
BREAK-EVEN POINT
BREAK-EVEN POINT is the volume point at
...Read More
BREAK-EVEN SALES
BREAK-EVEN SALES see BREAK-EVEN POINT.
BRETTON WOODS
BRETTON WOODS is the site in New
...Read More
BRIDGE LOAN
BRIDGE LOAN (BRIDGING LOAN) is an equity
...Read More
BRITISH-AMERICAN MODEL
BRITISH-AMERICAN MODEL is an accounting model. There
...Read More
BROKER
BROKER is an individual or firm that acts
...Read More
BROKER-DEALER
BROKER-DEALER is any person or institution, other than
...Read More
BROKERAGE
BROKERAGE, dependent upon usage, is the business
...Read More
BROUGHT FORWARD
BROUGHT FORWARD is the recognition of a
...Read More
BROWN BOOK
BROWN BOOK is industry slang for Development
...Read More
BSC
BSC see BALANCED SCORECARD.
BSP
BSP is Business Service Provider, Billing and
...Read More
BUDGET
BUDGET is an itemized listing of the
...Read More
BUDGET CONTROL
BUDGET CONTROL is actions carried out according
...Read More
BUDGET DEFICIT
BUDGET DEFICIT is usually the difference between
...Read More
BUDGET PERFORMANCE REPORT
BUDGET PERFORMANCE REPORT is the comparison of
...Read More
BUDGETARY ACCOUNTING
BUDGETARY ACCOUNTING, contrary to financial accounting, looks
...Read More
BUDGETARY DEFICIT
BUDGETARY DEFICIT occurs when expenditures are greater
...Read More
BUDGETING
BUDGETING is the documenting of intended expenditures
...Read More
BUDGETING PROCESS
BUDGETING PROCESS is a systematic activity that
...Read More
BUFFER
BUFFER is anything that stands between two
...Read More
BUFFER STOCK
BUFFER STOCK see STOCK RESERVE.
BUILDING SOCIETY
BUILDING SOCIETY, similar to a Savings and
...Read More
BULL
BULL is an investor who expects share
...Read More
BULL MARKET
BULL MARKET is a period of rising
...Read More
BULLET
BULLET is 1) A security with only
...Read More
BUNDESBANK
BUNDESBANK is the German central bank.
BURDEN RATE
BURDEN RATE, when referring to personnel burden,
...Read More
BURN RATE
BURN RATE is the rate at which
...Read More
BURSARY
BURSARY is the treasury of a public
...Read More
BUSINESS
BUSINESS is a commercial or industrial enterprise
...Read More
BUSINESS ANALYST
BUSINESS ANALYST, in securities/investment industry, is a
...Read More
BUSINESS COMBINATION
BUSINESS COMBINATION is the merger of separate
...Read More
BUSINESS ENTERPRISE
BUSINESS ENTERPRISE is a commercial, industrial, service,
...Read More
BUSINESS ENTITY
BUSINESS ENTITY is a selection of the
...Read More
BUSINESS ENTITY PRINCIPLE
BUSINESS ENTITY PRINCIPLE is where the business
...Read More
BUSINESS MATRIX
BUSINESS MATRIX, often used in business incubators,
...Read More
BUSINESS PLAN
BUSINESS PLAN is a description of a
...Read More
BUSINESS PROCESS REENGINEERING
BUSINESS PROCESS REENGINEERING (BPR) is the analysis
...Read More
BUSINESS PUBLICATIONS AUDIT
BUSINESS PUBLICATIONS AUDIT (BPA) is similar to
...Read More
BUSINESS RISK
BUSINESS RISK see OPERATING RISK.
BUSINESS SEGMENT
BUSINESS SEGMENT is a component of an
...Read More
BUSINESS TRANSACTION
BUSINESS TRANSACTION see TRANSACTION.
BUSINESS UNIT
BUSINESS UNIT is equivalent to a wholly
...Read More
BUSINESS VALUATION
BUSINESS VALUATION is the act or process
...Read More
BUYERS MARKET
BUYERS MARKET is where the quantity of
...Read More
BVAL
BVAL is Business Valuator Accredited for Litigation.
BVI
BVI is an acronym for British Virgin
...Read More
BY-PRODUCTS
BY-PRODUCTS are incidental products resulting from the
...Read More
BYLAWS
BYLAWS are the provisions of corporate policies.
There are
235
accounting terms that start with
'B'
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