accounting book
1book equity — ➔ equity * * * book equity UK US noun [U] ACCOUNTING ► BOOK VALUE(Cf. ↑book value) …
2book gain — UK US noun [C or U] ACCOUNTING ► BOOK PROFIT(Cf. ↑book profit) …
3Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …
4accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
5book-keeping — ˈbook ˌkeeping also book keeping noun [uncountable] ACCOUNTING the recording of all the money received into and paid out from a business: • Every business must have an accounts function where income and expenditure book keeping is done. ˌdouble… …
6book of first entry — ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTING a book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (=… …
7book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… …
8book — [book] n. [ME bok < OE boc, pl. bec < PGmc * bokiz, beech, beechwood tablets carved with runes < IE * bhagos, beech > BEECH, Gr phagos, L fagus] 1. a) a number of sheets of paper, parchment, etc. with writing or printing on them,… …
9book debt — ➔ debt * * * book debt UK US noun [C or U] ACCOUNTING ► money that a company has not yet received from customers who owe it money, as recorded in the company s accounts: »A company is able to charge its book debts as security for a loan …
10book depreciation — ➔ depreciation * * * book depreciation UK US noun [U] ACCOUNTING ► the reduction in value of an asset each year as recorded in a company s accounts, which may be different to its real reduction in value: »In later years, book depreciation might… …
