FOOTING Definition

Bookmark and Share

FOOTING, in accounting, is the sum of a column of figures.

Learn new Accounting Terms

ABSORPTION PRICING is where all costs, both fixed and variable; plus a percentage mark-up for profit; are recovered in the price.

CAPITAL STRUCTURE refers to the permanent long-term financing of a company. Capital structure normally includes common and preferred stock, long-term debt and retained earnings. It does not include accounts payable or short-term debt.

Suggest a Term

Enter Search Term

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