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Accounting
Banking

Offset Account

An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...

Acquisition Method

An accounting method for the acquirer in a business combination (acquisition) whereby it records the consideration paid for the acquired/...

Batch-Based Accounting

A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

Batch Accounting

A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

Break Up Basis

An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...

Breakup Value

A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...

BS

It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...

Balance Sheet

A primary statement of an entity that presents a snapshot of its financial position at a given point in time,...

Originated Loan

The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial...

Received Loan

The financial liabilities that originate from borrowing money (monetary assets). The received loans and any amounts payable out of which...