If a company’s current assets are worth more than its liabilities cost, it has positive working capital. This usually means the company has good cash flow and can operate safely. If the cost of liabilities is higher than the value of assets, the company has negative working capital. This ...
In Microeconomics and international trade, “capital account” means an account that records the inflow and outflow of capital (money, property, and investments) of the country. A capital account is a component of a country’s balance of payments or BoP(BoP= Current Account + Capital Account)...
capital - wealth in the form of money or property owned by a person or business and human resources of economic value endowment fund, endowment - the capital that provides income for an institution assets - anything of material value or usefulness that is owned by a person or company means,...
Does financial leverage include equity in accounting? Do incurred expenses have an effect on assets in accounting? Does gross sales include supplies in accounting? To capitalize a cost means? a. to debit an expense account. b. to depreciate an asset. c. to debit an asset account. d. ...
On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the "container" of knowledge and therefore, what it means to...
The adjectives capital, chief, major, principal apply to a main or leading representative of a kind. Capital may mean larger or more prominent; it may also suggest preeminence or excellence: capital letter, idea, virtue, etc. Chief means leading, highest in office or power: the chief clerk....
The capital account in a company means the financial account that measures the contributions of each owner in the form of money or an asset, and a current account measures a company’s net income. In accounting, the capital account represents the company's net worth at a particular point in...
Article shared by: Capital market comprises the sources of long-term finance for industry and Government. It is the market that attracts savings from various sources and makes them available to the sectors of the economy requiring funds for productive uses. The savings and other funds are converte...
Under a capital lease, the leased asset is treated for accounting purposes as if it were actually owned by the lessee and is recorded on the balance sheet as such. An operating lease doesn't grant any ownership-like rights to the leased asset, and is treated differently in accounting terms....
A capital account surplus means more money is coming into the country from foreign investors, while a deficit means that domestic investors are putting more money into foreign assets. In the balance of payments, when one account has a surplus, the other usually has a deficit, keeping the overa...