Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
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What is Fund Accounting?

Fund accounting tracks resources in separate, purpose-restricted pools to demonstrate that money was used as intended, the standard approach for....

What is Active Business Income?

Active business income is the profit a corporation earns from actually running a business, and it is the income that....

What is Accounts Receivable Financing?

Accounts receivable financing is a funding arrangement where a business borrows against or sells its outstanding invoices to access cash....

What is Financial Reporting?

Financial reporting is the regular production of structured financial information for the people who need it: owners or management making....

What is a Financial Dashboard?

A financial dashboard is a curated, visual summary of the most important business metrics, designed to show what is on....

What is EBITDA?

EBITDA is earnings before interest, taxes, depreciation, and amortization, the most widely used proxy for a business’s operating performance in....

What is the difference between Direct and Indirect Costs?

Direct costs are tied specifically to delivering a product or service; indirect costs support the business overall and cannot be....

What is Department-Level Reporting?

Department-level reporting breaks financial performance down by team, function, or business unit, showing not just whether the business made money,....

What is Deferred Revenue?

Deferred revenue is cash received from a customer for work not yet delivered, a liability on the balance sheet until....

What is Contribution Margin?

Contribution margin is what remains from revenue after variable costs, the portion of each dollar of sales that contributes to....

What are Consolidated Financial Statements?

Consolidated financial statements combine the results of a parent company and its subsidiaries into a single set of reports, eliminating....

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....