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EOPA SAmos3

Entrepreneurship Pathway

TermDefinition
Trial Balance a summary of all the financial data in the account ledgers that ensures the figures are correct and balanced
The P&L Account Begins With... total sales (=revenue) generated during a month, quarter or year
The P&L Account Ends With... earnings (= profit / the bottom line)
Cost Of Goods Sold (COGS) manufacturing costs, wages of blue-collar workers, transport costs etc.
Non-Operating Income profits from investments in other companies
EBITDA Earnings before Interest, Taxes, Depreciation and Amortization
Amortization the loss in value of an intangible asset (e.g. the purchase of a license or trademark)
Balance Sheet a financial statement that reports assets, liabilities, and owner's equity on a specific date
The basic equation that has to balance is: Assets = Liabilities + Shareholders´ equity
Current Assets Or Short-Term Assets items that can or will be converted into cash within one year; may also include marketable securities
Created by: shalai
Popular Management sets

 

 



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