Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
Need more help? Our team is ready.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

What is Accounting?

Accounting transforms raw financial records into the information that runs a business: performance, position, and trends that bookkeeping alone cannot....

What are Accounting Standards for Private Enterprises (ASPE)?

ASPE is the CRA-recognized accounting framework that governs how private Canadian corporations measure, record, and present their financial results. Every....

What is Accounts Payable?

Accounts payable is the total a business currently owes to suppliers and vendors for goods or services already received but....

What is Accounts Receivable?

Accounts receivable is the total customers owe for work already completed or products already delivered. Essentially, it is revenue earned....

What is a Balance Sheet?

The balance sheet is the financial statement that shows what a business owns, what it owes, and what is left....

What is Bookkeeping?

Bookkeeping is the disciplined, ongoing recording of every financial transaction in a business. It is the foundation that accurate reporting,....

What is a Cash Flow Statement?

The cash flow statement tracks how cash actually moved in and out of a business during a period and explains....

What is the difference between Cash and Accrual Accounting?

Cash accounting records transactions when money changes hands; accrual accounting records them when they are earned or incurred, and the....

What is Catch-Up Bookkeeping?

Catch-up bookkeeping is the process of reconstructing and bringing financial records fully up to date after they have fallen significantly....

What is a Chart of Accounts?

A chart of accounts is the structured classification system that organizes every transaction a business records and determines whether financial....