FMAccounting.com | Accounting | Finance | Management |Treasury | Taxation |

• Home
• This Blog
• Author
• Accounting Bodies
• Subscribe
• Accounting Terms
• Revision Notes
• Questions
• E-Books
• Featured

Archive for April, 2008

Basic Understanding Of Basel II

Basel II is a revised version of the 1988 Capital Accord, written by the Basel Committee on Banking Supervision(BCBS). Its formal title is the International Convergence of Capital Measurement and Capital Standards:A Revised Framework.
Basel II aims to produce greater consistency in the way banks and their regulars approach cross-border risk management. One of its main [...]

April 21, 2008   Posted in: Treasury Terms  No Comments

Cash Pooling Or Concentration Of Balances

As group treasurer, you need to enable your cash in all your various banks to generate interest. Very often, you are being approach by banker(s) to do cash pooling or concentration of balances.
This articles look at what’s are cash pooling- its advantages and it basic mechanism.
Cash pooling is simply a banking structure where balances on [...]

April 21, 2008   Posted in: Treasury Terms  No Comments

Glossary Of Accounting & Finance Terms-Alphabet Y

[ Y ]
 
 
 
Yield
 
o         the rate of return on an investment.
 

April 16, 2008   Posted in: GLOSSARY  No Comments

Glossary Of Accounting & Finance Terms-Alphabet W

[ W ]
 
 
 
Wasting assets
 
o         assets of a fixed nature but as they are being used by the business are physically diminishing in size eg a mine
 
 
Working capital
 
o         the total of current assets less the current liabilities
 
 
 
Work in progress
 
o         semi-finished goods

April 16, 2008   Posted in: GLOSSARY  No Comments

Glossary Of Accounting & Finance Terms-Alphabet V

[ V ]
 
 
Variable overheads
 
o         indirect expenses that vary directly with output eg power
 
 
 
Variances
 
o         the difference between a budgeted performance and the actual performance achieved.
 

April 16, 2008   Posted in: GLOSSARY  No Comments

Glossary Of Accounting & Finance Terms-Alphabet U

[ U ]
 
Understandability
 
o         Information provided in financial statements has the quality of understandability when is comprehensible to users who have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.
 

April 16, 2008   Posted in: GLOSSARY  No Comments

Glossary Of Accounting & Finance Terms-Alphabet T

[ T ]
Tangible asset
o a physical asset
Times interest earned
o the number of times that loan interest is covered by profits, ie earnings(profits) before tax and interest divided by the interest charge. It indicates how safe creditors interest charges are.
Thin capitalization

a thinly capitalized company is one where its capital structure consists of very high debt/gearing level.
many [...]

April 16, 2008   Posted in: GLOSSARY  No Comments

• « Older Entries

• Tags

  ACCA News ACCOUNTING FRAUD IN MALAYSIA Accounting principles Accounting Rate Of Return Accounting Software Accounting Standards Accounts Payable Activity based costing questions Activity based costing questions and answers activity based costing system advantages apportion interest Arms length Asian Tax News asset quality BALANCED SCORECARD Balance sheet Bankruptcy banks BCG matrix benefits of activity based costing system Best-in-class-kpi Bonus issue Brand Brand Building Budgeting Techniques; BUSINESS STRATEGY Capital Investment Appraisal Methods Capital Investment Appraisal Questions Cash Cash Conversion Cycle cash conversion cycle definition Cash flow Cash flows cash flow statement Cash Management Cash operating cycle conflicts of interest corporate strategy Corporate Tax Credit control credit department kpi Credit management Credit sales Credit vetting Daily Working Cycle Days Inventory Outstanding Days Sales Outstanding Debt departmental accounting DIO Dividend Dividend policy DuPont Model Earnings Economic Value Added Definition Economic Valued Added Effective Tax Rate Effective Transfer Pricing System EVA extend credit Finance Lease FINANCE ROLE Financial Perspective Financial statements Foreign Exchange Foreign exchange strategies Foreign exchange transactions Franchise Franchising Franchising advantages Free agreements Free agreements on conflicts of interest Free M&A Confidentiality Agreement Free tenancy agreement FRS FX FX foreign exchange terms FX Internal Hedging Method Hire Purchase Hire purchase accounting hire purchase interest How to IAS IFRS Income statement India transfer pricing India transfer pricing system Internal hedging Internal process perspective examples International Accounting Standards Inventory IPO Joint Venture Joint Venture Agreement KPI Learning & Growth perspectives examples Legal M&As M&As Malaysia Tax Budget 2010 Malaysia transfer pricing Management Services MASB Merger Merger & Acquisitions MIA Net Present Value NPV OHQ Operating Lease Operational Head Quarter Operational kpi Operational kpi examples Order to cash cycle Outsource Outsourcing Overtrading Payables Payback Product life cycle costing Profitability index Ratio Analysis REITs Rental Risk Management Risks ROI on Accounts Receivable sample agreement Shared Service Centre SOP SSC Standard Costing Questions Standard Operating Procedures stock stock management Strategy sukuk Supply Chain Timing differences trade reference Tranfer pricing TRANSFER PRICING Transfer pricing method Transfer Pricing System TREASURY articles What is Will WORKING CAPITAL working capital requirements

• Categories

  • ACCOUNTING FRAUD/SCANDALS
    • Malaysia & Asia Pacific
    • Other Countries
  • Accounting Software
  • ACCOUNTING TOPICS
    • Accounting for Lease
    • Accounting Principles
    • Accounting Questions
    • Accounting Standards
    • Accounting Updates/News
      • MASB News
      • MIA News
    • Hire Purchase
    • Joint Venture(s)
    • Others
  • ASIA PACIFIC REGION
    • India
    • Indonesia
    • Malaysia
      • Govt Aids
      • IDR
    • Singapore
    • Vietnam
  • BEST ACCOUNTING PRACTICES
    • BALANCED SCORECARD
    • Outsourcing
    • Shared Service Centre
  • BUSINESS MANAGEMENT
    • Branding
    • BUSINESS STRATEGY
    • Corporate Governance
    • Human Resources
    • Performance Mgmt
  • CORPORATE FINANCE
    • Corp. Restructuring
    • Dividend Policy
    • EVA
    • Franchising
    • IPO/Privatisation
    • M&As
  • CREDIT MANAGEMENT/CONTROL
  • FINANCE ROLE
    • Finance Role/KPA/KPI
    • Financial Operations
    • Financial Reporting
    • Financial Strategy
    • Sample Agreements
    • SOP
  • Financial Forecasting
  • GLOSSARY
  • Government Linked Companies(GLC)
  • HUMOURS/JOKES
  • INSPIRATIONS
  • INTERNAL CONTROLS/AUDITS
  • INTERPRETATION:ANNUAL REPORTS
    • Articles
    • Financial Statements
    • Ratio Analysis
      • Banks/Finan.Institutions
      • Du Pont Model
      • For Companies
  • MANAGERIAL ACCOUNTING
    • Activity-Based Costing
    • Budgeting
    • Capital Investment Appraisal
    • Pricing Decision
    • Short Term Decision Making
    • Test Question Bank
  • Personal Finance
    • Financial Planning
  • Risk Management
  • Supply Chain
    • Commercial Terms
    • Supply Chain Mgmt
  • TAXATION SECTION
    • Corporate Tax
    • Indirect Tax
    • Personal Tax
    • Taxation News
    • TRANSFER PRICING
  • TREASURY articles
    • Forex Management
    • Islamic Capital markets
    • Sources of Financing
    • Treasury Terms
    • Venture Capital
  • WORKING CAPITAL MANAGEMENT
    • Accounts Payables
    • Cash conversion cycle
    • Cash Management
    • Inventory Mgmt

• Recent Articles

  • How To Select The Correct Accounting Software(Part 2of2)
  • How To Select The Correct Accounting Software Or Package for your business(Part1of2)
  • China could overtake US by 2020: PWC
  • Accounting Fraud/ Irregularities in PN17 Company Ho Hup Construction Company Bhd
  • How Can Computerized Sales Ledger Assists In Credit Management

• Recent Comments

  • Cornelius on Characteristic Of Finance Lease
  • Carolyn Pinilla on Temasek Holding’s Disappointing Financial Results For Last Year
  • wm on Performance of Companies Listed in Bursa Saham Malaysia from 2007 to July 2009

• Archives

  Select Month January 2010 December 2009 November 2009 October 2009 September 2009 August 2009 July 2009 January 2009 December 2008 November 2008 October 2008 September 2008 August 2008 July 2008 May 2008 April 2008 March 2008 December 2007 November 2007 October 2007 September 2007 August 2007 July 2007 June 2007 May 2007 April 2007 March 2007 February 2007 January 2007 December 2006 November 2006 October 2006 September 2006 August 2006 July 2006 June 2006 May 2006 April 2006 March 2006

•  

  April 2008

  M	T	W	T	F	S	S
  « Mar				May »
  	1	2	3	4	5	6
  7	8	9	10	11	12	13
  14	15	16	17	18	19	20
  21	22	23	24	25	26	27
  28	29	30

• Blogroll

  • Anime Field
  • EssayRep
  • House of Dell
  • Lasik World
  • Taxgrotto.com
  • The Acer Blog
  • ToshibaReviews
  • Towards University

• Resource Sites

  • Bookkeeping
  • College Accounting
  • MBA-Accounting & Finance
  • Principles Of Accounting
  • REITS.a-z-finance.net