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Accounting and business finance terms

Read your books, understand cash movements and distinguish profit from money available to spend.

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Start with a definition below, follow its example, then use Accounting and finance for the wider context. Each entry links to related terms so you can follow a subject without starting your search again.

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3 terms beginning with A. Showing 1–3.

Selected: Accounting and business finance · Letter A · Clear letter

Accounting and business finance

Accounts payable

Amounts a business owes suppliers for goods or services received on credit.

Definition & example

Accounting and business finance

Accounts receivable

Amounts customers owe for goods or services already supplied on credit.

Definition & example

Accounting and business finance

Accrual

Recognising an amount in the period to which it relates, subject to the applicable accounting framework.

Definition & example