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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.
Assets:
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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