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A & M trust

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for accumulation and maintenance trust. See discretionary trust; *18–25 trust.

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ABMTN

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for asset-backed medium-term note.

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account payee only

Overview page. Subjects: Financial Institutions and Services — Accounting.

Words printed between two vertical lines in the centre of a UK cheque that, in accordance with the Cheque Act 1992, make the cheque non-transferable. This is to avoid cheques being endorsed...

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account reconciliation

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 A procedure for confirming that the balance in a chequebook matches the corresponding bank statement. This is normally done by preparing a bank reconciliation statement.

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accountability

Overview page. Subjects: Financial Institutions and Services — Accounting.

An obligation to give an account. For limited companies, it is assumed that the directors of the company are accountable to the shareholders and that this responsibility is discharged, in...

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accountant

Overview page. Subjects: Financial Institutions and Services — Accounting.

A person who has passed the accountancy examinations of one of the recognized accountancy bodies and completed the required work experience. Each of the bodies varies in the way they train...

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accounting concepts

Overview page. Subjects: Financial Institutions and Services — Accounting.

The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework....

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accounting rate of return

Overview page. Subjects: Financial Institutions and Services — Accounting.

(ARR).

Method of evaluating the profitability of a project or firm based on accounting numbers (cf. discounted cash flow; internal rate of return; net present value). It is the...

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accounting ratio

Overview page. Subjects: Financial Institutions and Services — Accounting.

A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company....

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Accounts Modernization Directive

Overview page. Subjects: Financial Institutions and Services — Accounting.

An EU directive (2003) that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year....

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