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Banking

Stair-Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Stepped Cost

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Subledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Ledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Account

A type of account that is controlled by a single account known as a control account. This account is part...

Substance

In accounting, substance (economic substance) of a transaction means its actual or original nature, irrespective of the way it is...

Statutory Audit

An audit that is mandated by a statute- a statute is a law or regulation passed by a legislative authority...

Supplementary Information

A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

Supplementary Statement

A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...