accounting book

  • 41accounting event — A transaction or change (internal or external) recognized by the accounting recording system. Events are recorded as debit and credit entries. For example, when a sale is made for cash the double entry for the sales transaction would be debit… …

    Big dictionary of business and management

  • 42accounting machine — buhalterinė mašina statusas T sritis automatika atitikmenys: angl. accounting machine; booking apparatus; book keeping machine; clerical machine vok. Büromaschine, f; Buchhaltungsmaschine, f; Buchungsmaschine, f rus. бухгалтерская машина, f pranc …

    Automatikos terminų žodynas

  • 43Book value per share — The ratio of stockholder equity to the average number of common shares. Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation). The New York… …

    Financial and business terms

  • 44book-entry securities — Stocks, bonds, other securities, and some certificates of deposit that are purchased, sold, and held with only manual or computer accounting entries rather than transfers of physical certificates to evidence the transfer. Typically, instead of a… …

    Financial and business terms

  • 45book value per share — The ratio of stockholder equity to the average number of common shares. book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation). Bloomberg… …

    Financial and business terms

  • 46book — 1. (plural noun) The *financial statements, *general ledger, and other accounting records and *ledgers of an organization or individual. The term is used in a range of expressions from *book value to *cooking the books. 2. verb To record an… …

    Auditor's dictionary

  • 47book-keeping machine — buhalterinė mašina statusas T sritis automatika atitikmenys: angl. accounting machine; booking apparatus; book keeping machine; clerical machine vok. Büromaschine, f; Buchhaltungsmaschine, f; Buchungsmaschine, f rus. бухгалтерская машина, f pranc …

    Automatikos terminų žodynas

  • 48book value —    In accounting, a determination of the value of a corporation s stock by adding up the stated value of corporate assets as shown on the books (i.e., records) and deducting all the liabilities (i.e., debts). This may not be the true value of the …

    Business law dictionary

  • 49book entry securities — Electronically recorded securities that include each creditor s name, address, Social Security or tax identification number, and dollar amount loaned, ( I.e., no certificates are issued to bond holders, instead the transfer agent electronically… …

    Financial and business terms

  • 50book debt — debt recorded in accounting records …

    English contemporary dictionary