Zero Based Account (ZBA)

Business / Accounting / Zero Based Account (ZBA): Usually applied to a personal account (checking) where the balance is kept as close to zero as possible by transferring money between that account and, say, a deposit account.

Other Words for Account

Account Noun Synonyms: calculation, accounting, reckoning, computation, (financial) statement, enumeration
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Other Words for Zero

Zero Noun Synonyms: nil, null, nothing, nought or naught, aught, cipher, duck, nix, goose-egg, nada, niente, (sweet) Fanny Adams or F.A., bugger-all, zilch
Zero Verb Synonyms: (rock) bottom, nadir
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Profit And Loss Account

Business / Accounting / Profit And Loss Account: An account made up of revenue and expense accounts which shows the current profit or loss of a business (ie. whether a business has earned more than it has spent in the current year). Often referred t MORE

Pro-Forma Accounts (Pro-Forma Financial Statements)

Business / Accounting / Pro-Forma Accounts (Pro-Forma Financial Statements): A set of accounts prepared before the accounts have been officially audited. Often done for internal purposes or to brief shareholders or the press. MORE

Purchase Accounting

Business / Finance / Purchase Accounting: Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities of the acquiree, which are then written up or down to their respective fair market MORE

Purchases Account

Business / Accounting / Purchases Account: An account in which all inventory purchases are recorded: used with the periodic inventory method. MORE

Real Accounts

Business / Accounting / Real Accounts: Accounts that are not closed to a zero balance at the end of each accounting period: permanent accounts appearing on the balance sheet. MORE

Price Change Accounting

Business / Accounting / Price Change Accounting: Accounting for the value of assets, stock, raw materials etc. by their current market value instead of the more traditional Historic Cost . MORE

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