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  Accessory Goods:

Products required by commercial operations to conduct business, such as: office copiers, automobile wheel balancers, auxiliary power supplies, air compressors, etc.

Accounts Payable:

Short term debts incurred as the result of day-to-day operations.

Accounts Receivable:

Monies due your enterprise as the result of day-to-day operations.

Accrual Based Accounting:

An accounting method that enters income and expenses into the books at the time of contract versus when payment is received or expenses incurred.


All real or intellectual property owned by the enterprise that has a positive financial value.

Balance Sheet:

A statement of assets and liabilities.

Barriers to Entry:

Conditions that create difficulty for competitors to enter the market. For example, copyrights, trademarks, patents, dedicated distribution channels and high initial investment requirements.

Break-Even Point:

The point at which revenues are equal to expenses.


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