Business Finance Terms, Explained Simply.

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What are Financial Statements?

Financial statements are the three core reports, the income statement, balance sheet, and cash flow statement, that together give a....

What is Working Capital Management?

Working capital management is the active discipline of managing the timing of cash coming in and going out, to ensure....

What is Working Capital?

Working capital is current assets minus current liabilities, the net short-term financial resources a business has available to fund its....

What is Work in Progress (WIP)?

Work in progress is the value of work that has been started but not yet completed or billed, a balance....

What is Trust Accounting?

Trust accounting is the strict segregation and tracking of client funds held in trust, a legal and regulatory requirement for....

What is Revenue Recognition?

Revenue recognition is the accounting principle that determines when a sale is officially recorded, not when the invoice is sent....

What does Retained Earnings vs Cash mean?

Retained earnings is the cumulative profit kept in the business since incorporation; cash is what is actually in the bank,....

What is Profitability Analysis?

Profitability analysis examines where a business actually makes money, by product, service, customer, or channel, rather than simply confirming that....

What is the difference between Profit and Cash Flow?

Profit is an accounting measure of what was earned after expenses; cash flow is what actually moved through the bank....

What is Percentage of Completion Accounting?

Percentage of completion is a revenue recognition method that records revenue and costs as a long-term project is completed over....

What is Payroll?

Payroll is the process of calculating, remitting, and reporting employee compensation and the associated statutory deductions, CPP, EI, and income....

What is Owner’s Equity?

Owner’s equity is what remains on the balance sheet after all liabilities are subtracted from all assets, the accumulated financial....