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v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...
CISA – Certified Information Systems Auditor. CISO – Chief Information Security Officer. CLO – Chief Legal Officer. CMA – Certified Management Accountant. CMFB – Committee on monetary, finance and balance of payments statistics. CMO – Chief Marketing Officer. COB – Close of Business. COC – Cost of Credit [ 2] or Cost of Capital ...
LJJ – Postnominals of Lords or Ladies Justice of Appeal, plural (United Kingdom) LL.B. – Legum Baccalaureus — Bachelor of Laws. LLC — Limited liability company. LL.D. – Legum Doctor — Doctor of Law. LL.M. – Legum Magister — Master of Laws. LP — Limited partnership. LLP — Limited liability partnership.
Free cash flow. In financial accounting, free cash flow ( FCF) or free cash flow to firm ( FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures ). [ 1] It is that portion of cash flow that can be extracted from a company and distributed to ...
There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province.
The term 'cash flow' is mostly used to describe payments that are expected to happen in the future, are thus uncertain, and therefore need to be forecast with cash flows. A cash flow CF is determined by its time t, nominal amount N, currency CCY, and account A; symbolically, CF = CF (t, N, CCY, A). Cash flows are narrowly interconnected with ...
Accounting Standards Codification. In US accounting practices, the Accounting Standards Codification ( ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB).
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1] It emphasizes accountability rather than profitability, and is used by Nonprofit organizations and by governments. In this method, a fund consists of a ...