This glossary focuses in particular on financial terms relevant to the uk government. Glossary of selected governmental accounting and financial terminology page 1 a accounting system. Organization engaged in any of the many aspects of finance including commercial banks, thrift institutions, investment. Set out below is a glossary of standard transactional terminology for private equity and corporate finance transactions. Learn the most commonly used terms in finance, business and the stock market. This guide provides easytounderstand definition and explanation. The corporate finance domain is like a liaison between the firm and the capital markets. Finance is defined as the management of money and includes activities such as investing, borrowing, lending, budgeting, saving, and forecasting. Pdf glossary of accounting and finance terms english to french. Finance, by february 1 of each fiscal year, a fiveyear plan for capital outlay. Aswath damodaran 2 first principles n invest in projects that yield a return greater than the minimum acceptable hurdle rate.
Harveys hypertextual finance glossary over 8,000 entries and 18,000 hyperlinks the largest financial glossary on the internet. Corporate finance for dummies introduces you to the practices of determining an operating budget, calculating future cash flow, and scenario. The following glossary is designed to help nonfinance experts understand some of the terminology used in public agency financial management. Dec19 bond a debt obligation backed by collateral or simply by the proven creditworthiness of the borrower.
An actuary is an expert on pension scheme assets and liabilities, life expectancy and. Glossary of glossary of public finance terms 1 public finance terms about naco the voice of americas counties the national association of counties naco is the only national organization that represents county governments in the united states. This publication, a glossary of public finance terms for. Corporate finance glossary free download as word doc. Use this glossary to learn key business, financial, and legal terms. Zacks investment research list of common financial terms. An updated survey malcolm baker and jeffrey wurgler nber working paper no. Acquisition of assets an acquirer purchases the selling company.
Additional paidin capital amount paid for stock over and above its par value amortization recognition as an expense of part of an intangible asset. Corporate governance the system by which companies. Acquisition of stock an acquirer purchases the capital stock of the target company. This item is processing and settles the following day.
Corporate finance understanding the concept and principles. G3,g30,g31,g32,g34,g35 abstract we survey the theory and evidence of behavioral corporate finance, which generally takes one of two approaches. In chapter 11 we noted that finance companies were the largest sellers of commercial paper. The guide is an important resource that will help to create a much greater understanding of. You would have heard a lot about the term corporate finance, if you belong to the finance domain. Corporate finance glossary stocks financial risk scribd.
The market timing and catering approach views managerial financing and. The forbes financial glossary defines hundreds of finance terms to help you decode the puzzle. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the city manager and the budget director.
Acquisition of assets an acquirer purchases the selling companys assets. It is not a replacement for legal or financial advice and as the industry changes we will endeavour to update it. For example, some firms undertake financing as part of their investment banking activities e. Different forms of debt can be used to raise money for working capital or capital expenditure such as overdrafts, bank loans, lease financing, commercial mortgage, invoice finance, asset finance or bonds. These key glossary terms will help you fit in and get ahead at your job. Glossary of terms credit union notforprofit cooperatives of members with some type of common bond e. The following glossary is designed to help non finance experts understand some of the terminology used in public agency financial management. First on the list of financial terms, assets are the economic resources a business has. Other methodologies include average daily balance and previous balance method. The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, balanced account groups, and organizational components. Capital structure and financing decisions aswath damodaran stern school of business. Acquisition of assets an acquirer purchases the selling. This excellent guide will help ordinary people understand financial, tax and legal documents. Accounting officer the senior official ultimately responsible for all spending of a government department or arms.
A nongaap financial measure used to assess each of the banks businesses and to measure the banks overall performance. A corporate financing committee develops policies concerning public equity and debt. The math, formulas, and problems associated with corporate finance can be daunting to the uninitiated. Hypertextual finance glossary over 8,000 entries and 18,000 hyperlinks the largest financial glossary on the internet. Accounts payable accruals amounts to be paid to external parties for goods and services. Financial terms and definitions page 2 the economic times. It differs from relative return, since it isnt measured against any. Accounting terminology guide over 1,000 accounting and finance terms a. If you want to succeed in financial services, you need to know the language and culture of your job. Corporate finance forms the most basic component of how a business is run.
The nysscpa has prepared a glossary of accounting terms for accountants and journalists who report on and interpret financial information. This volume addresses the core topic areas in corporate finance and establishes an integrated understanding of the three decision areas in finance investment, financing, and. First principles as you look at the chapter outline for the book, you are probably wondering where the chapters on present value, option pricing, and bond pricing are, as well as the chapters on shortterm financial management, working capital, and international finance. Corporate finance terminology glossary green tree capital. Some loan and finance agreements have lower repayments than normal in return for a high final payment. Method of reporting financial activity of a business financial transactions recorded in an orderly fashion. When the stock is traded and markets are viewed to be efficient, the objective is to maximize the stock price. Founded in 1935, naco provides essential services to the nations 3,068 counties. Also see wire automatic journal, autojournal formerly called msd, merchant service deposit journals can be automated in the general ledger in peoplesoft for unique and repetitive deposits and fees. Glossary of aviation finance terms airbusiness academy. The financial intermediation process of finance companies. Financial terms and definitions the economic times.
Duncan williamson, times educational supplement, december 2004. In a broad sense, assets include everything your company owns that has some economic value. A lease agreement where the tenant is responsible for both property taxes and premiums for insuring the building. Another way to measure wealth instead of net worth. A laymans guide to financial terms utsc university of toronto. Certified public accountant cpa accountants who meet specific educational requirements and pass a national examination auditor professional whose work involves checking on the accuracy of work completed by bookkeepers and accountants bank teller bank employee who handles deposits. An issuing house can work with both public companies and with private companies that wish to become public through this issuing of shares. Shmoop s finance glossary defines hundreds of personal finance and business terms in relatable, easytounderstand language. The formula uses the endofperiod account balance, after all credits have been posted, to calculate the finance charges.
Economics and personal finance glossary and flashcards. Adjusted balance method the adjusted balance method is used to calculate monthly finance charges, usually on a revolving credit card account. Having launched it originally in 2004 we have now updated it with modern terminology to meet with the increasing demand for the book. Firstly, they need to ensure that the firm has adequate finances and that they are using the right sources of funds that have the minimum costs. Glossaries for translators working in spanish, french, japanese, italian, etc. Browse our glossary of economics and personal finance terms. A glossary of terms october 2011 1175 ross burnside and allan campbell this briefing has been produced for new members of the finance committee, and msps generally wishing to familiarise themselves with commonly used public finance terminology. The ultimate purpose of corporate finance is to maximize the value value added value added is the extra value created over and above the original value of something. Improve your financial literacy with this dictionary of financial terms. Finance companies allow smaller participants access to this market by selling commercial paper and using the proceeds to make loans. Unlike traditional bank loans, bonds pay interest only until maturity, when the company pays back the principal amount. But before we dig into the details of this broad area, lets take this example. The purpose of the financial manager and other professionals in the corporate finance domain is twofold.
The a to z of financial terms plain english campaign. Narrow money uk 2 m1 in the context of united states money supply, m1 denotes the amount of notes and coins in circulation plus demand deposits checking accounts. Glossary of aviation finance terms william gibson, airbusiness academy 3 rev. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used.
From 401ks to zerosum investments, the glossary is an. Create custom, printable flashcards appropriate for your grade level. Glossary financial and banking terms adjusted results. Corporate finance also includes the tools and analysis utilized to prioritize and distribute financial resources.
Glossary of utility finance and accounting terms used in our seminars letters in parenthesis, preceding the definition, identify the sources used in compiling the glossary. The total structure of records and procedures which. Accrual the method of recording income in the period in which it is earned accounting and expenses in the period in which they are incurred rather than when they are paid or received. Glossary of finance terms national association of counties. Assets anything of value owned by the business cash accounts receivable office equipment building real estate. The loan can be secured or unsecured, short or longterm. Ach, automated clearing house refers to an electronic payment that is cleared by the nacha network. Accounting terminology guide over 1,000 accounting and. The hurdle rate should be higher for riskier projects and reflect the. In finance, an issuing house is a financial institution that engages in finding capital for companies by issuing and selling shares on their behalf. This az pocket guide to understanding financial terms is just one of the achievements of ebss partnership with nala. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by. Acquisition the purchase of one company by another business entity. Glossary of finance terms a account code the first a in foapal that describes the nature of expenditures and revenue in the operating ledger, as well as assets and liabilities in the general ledger.
Here are 10 essential finance terms every entrepreneur needs to know. Lapsed option 2 absolute return absolute return is the return that an asset achieves over a certain period of time. Pdf corporate finance for dummies michael taillard. A general discussion of the proposed budget presented in writing as a part of the budget document. Convertible loan loan finance for a business that is later converted into share capital. Unlike a single net lease, which only requires the tenant to pay property taxes, a double net lease passes more expenses along in the form of insurance payments. Of course, when you are an integral part of the business decisionmaking process. Here is the trade finance guide to terminology used across the trade, supply chain, commodity and agency finance markets. Glossary of investment and corporate banking services fca. Public agency financial management frequently involves terms that are unfamiliar to nonexperts, the definitions of which also involve other unfamiliar. Glossary this document is intended for use by university staff as a tool to understand financial terminology.
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