CAPITAL STOCK Definition

CAPITAL STOCK is the ownership shares of a corporation authorized by its articles of incorporation, including preferred and common stock.

Learn new Accounting Terms

GROSS PROFIT METHOD is an inventory estimate based on gross margin.

BARRIERS TO ENTRY are obstacles to the entry of new firms into a market. Barriers to entry may take various forms. They may be technical barriers, legal barriers or barriers that arise from strong branding of the product.

Suggest a Term