General accounting

General accounting

Use this category for general accounting terms.

Industry: Accounting

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General accounting

induced investment

Accounting; General accounting

Investment effected by a growing national economy that stimulates demand. As output levels rise, capacity utilization increases resulting in additional capital investment. See also autonomous ...

Adjusting financial statements to show a firm's real financial position in inflationary times. It aims to indicate how rising prices and lower purchasing power of the currency affect a firm's cost of ...

inflationary spiral

Accounting; General accounting

Self-sustaining upward trend in general price levels fueled by the reinforcing feedback of a vicious circle.

information signaling

Accounting; General accounting

Actions taken by a company to telegraph its financial outlook. For example, the declaration of an unscheduled dividend may be a company's attempt to convey a positive outlook on its earnings ...

input tax

Accounting; General accounting

Indirect tax (such as value added tax or VAT) levied on capital goods, raw materials, spare parts, services etc., which a business consumes or uses in its operations.

inputs

Accounting; General accounting

Resources such as people, raw materials, energy, information, or finance that are put into a system (such as an economy, manufacturing plant, computer system) to obtain a desired output. Inputs are ...

insolvency

Accounting; General accounting

In legal terminology, the situation where the liabilities of a person or firm exceed its assets. In practice, however, insolvency is the situation where an entity cannot raise enough cash to meet its ...