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:

any possession of the business, usually in the form of land, buildings, vehicles and equipment...

Subject:

an intermediary account treated as a nominal account in the General Ledger.

Subject:

a report to the shareholders of the company, compiled by the independent external auditors,...

Subject:

the number of shares the company is authorised by the Registrar of Companies to issue

Subject:

financial statement listing the assets, liabilities and owner's equity of a company at a...

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