Finance Basic Module

May 20th, 2015
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Adelphi University
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what would be four ideas/concepts from the course that might be the most helpful to a typical individual investor in managing his or her personal investments?

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Aaccount payablean amount due for payment to a supplier of goods or services, also described as atrade creditor.account receivablean amount due from a customer, also described as atrade debtor.accountancy firmA business partnership (or possibly a limited company) in which the partners are qualified accountants. The firm undertakes work for clients in respect of audit, accounts preparation, tax and similar activities.accountancy professionThe collective body of persons qualified in accounting, and working in accounting-related areas. Usually they are members of a professional body, membership of which is attained by passing examinations.accountingThe process of identifying, measuring and communicating financial information about an entity to permit informed judgements and decisions by users of the information.accounting equationThe relationship between assets, liabilities and ownership interest.accounting periodTime period for which financial statements are prepared (e.g. month, quarter, year).accounting policiesAccounting methods which have been judged by business enterprises to be most appropriate to their circumstances and adopted by them for the purpose of preparing their financial statements.accounting standardsDefinitive statements of best practice issued by a body having suitable authority.Accounting Standards BoardThe authority in the UK which issues definitive statements of best accounting practice.accruals basisThe effects of t

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