Filter by Categories
Accounting
Banking

Taking a Bath

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

Big Bath

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

Creative Accounting

A set of accounting practices that are meant to show compliance with principles and rules (such as those prescribed by...

Line Item

The distinct title of an accounting entry or account as it appears on its own line in a bookkeeping ledger...

Cost of Services

A cost measure that represents the direct costs of the services provided by a business. For a service company, the...

Cost of Sales

A cost measure (also known as cost of goods sold or in short COGS) that represents the direct costs of...

Cost of Goods Sold

A cost measure that represents the direct costs of producing the goods sold by a business. For a manufacturing company,...

COGS

It stands for cost of goods sold; a cost measure that represents the direct costs of producing the goods sold...

Operating Profit

An accounting measurement of the profits made by an entity from its ongoing core business/ activities (core operations) over a...

Paper Profit

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...