Corporate Finance and Accounting

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Terms in Corporate Finance and Accounting

Activity-Based Budgeting (ABB)

Activity-based budgeting (ABB) is a method of budgeting where activities that incur costs are recorded, analyzed and researched. read more

Account Settlement

An account settlement can be a payment that zeros an account balance or the offsetting of balances between two parties. read more


Accountability is when an individual or department experiences consequences for their performance or actions. read more

Accountant's Letter

An accountant's letter is an auditor's written statement attesting to a company's financial reporting and overall financial position. read more

Accounting Change

An accounting change is an accounting method considered a bigger change to financial statement calculations than altering accounting estimates. read more

Accounting Error

An accounting error is an error in an accounting entry that was not intentional, and when spotted is immediately fixed. read more

Accounting Event

An accounting event is a transaction recognized in the financial statements of an accounting entity, such as dividend payments and the sale of goods. read more

Accounting Principles Board (APB)

The Accounting Principles Board, now defunct, was a precursor to the Financial Accounting Standards Board (FASB). read more


Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business to oversight agencies, regulators, and the IRS. read more

Accounting Period

An accounting period is an established range of time during which accounting functions are performed and analyzed including a calendar or fiscal year. read more

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