RECEIPTS this term, unless otherwise qualified, in accounting means cash received.
ACCOUNT DISTRIBUTION is the process by which debits and credits are identified to the correct accounts.
RETURN ON INVESTMENT (ROI) is a profitability measure that evaluates the performance of a business. ROI can be calculated in various ways. The most common method is Net Income as a percentage of Net Book Value (total assets minus intangible assets and liabilities).
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