CODING Definition

Bookmark and Share

CODING, in accounting, is the assignation of the proper account code to invoices.

Learn new Accounting Terms

MULTIPLE see PRICE EARNINGS MULTIPLE.

GROSS SURPLUS RATIO measures the margin on each dollar of operating revenue for the entity in question. The operating results before interest and depreciation, or gross surplus, are calculated as a percentage of total operating revenue. The gross surplus ratio shows the gross surplus as a percentage of the entitys turnover. If the percentage is high this could be interpreted as a sign that the entity is operating efficiently.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.