Archives: Glossary

Breadcrumb Abstract Shape
Breadcrumb Abstract Shape
  • February 20, 2026
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Acting in Concert

Acting in concert means two or more persons or companies working together with a common objective, usually to gain control…

  • February 20, 2026
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Adobe Acrobat

Acrobat is a software program used to create, view, edit, manage, and print PDF (Portable Document Format) files. Key Features:…

  • February 20, 2026
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Acquisition Accounting

Acquisition accounting is a method used when one company purchases another company. It records the purchase by showing: The assets…

  • February 19, 2026
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Accumulating Shares

Accumulating shares are shares where the income (dividends) is not paid out to shareholders, but instead reinvested back into the…

  • February 19, 2026
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Accumulated Profits

Accumulated profits are the total profits earned by a business over the years that have not been distributed as dividends.…

  • February 19, 2026
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Accumulated Fund

An accumulated fund is the capital fund of a non-profit organization (like clubs, schools, or charities). It represents: Total surplus…

  • February 19, 2026
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Accumulated Earnings

Accumulated earnings are the total profits of a company that have been retained in the business instead of being distributed…

  • February 19, 2026
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Accumulated Dividend

An accumulated dividend is a dividend that has not been paid in previous years but must be paid in the…

  • February 19, 2026
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Accumulated Depreciation

Accumulated depreciation is the total depreciation charged on a fixed asset from the time it was purchased up to a…

  • February 19, 2026
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Accrued Revenue

Accrued revenue is income that has been earned by the business but not yet received in cash or billed to…