Glossary

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Looking for a quick definition?

We’ve got loads of key subject terms in our subject glossaries. There are three ways of finding what you are looking for:

  • First click on the letters of the alphabet to browse for terms.
  • Select a subject from the drop-down menu above to filter the terms by Subject.
  • Or lastly, type the term you are looking for into the search box.

EXAMPLES

Here are some examples of the kinds of definitions you’ll find on this page.

Subject:

amount that has increased or accumulated and is in credit.

Subject:

a deduction from the value of an invoice by a seller to cover damages or shortages

Subject:

a process of investigating and processing the financial statements to assess the performance of...

Subject:

nominal account used in the General Ledger of companies, close corporations and partnerships to...

Subject:

overdue account that has not been paid

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