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Glossary of Accounting Terms

All A B C D E F G H I J K L M N O P Q R S T U V W Y Z

Index of Accounting Terms - R

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Icon representing a record of payment
Receipt Related Terms: Sales Slip, Proof of Purchase, Payment Confirmation What is a Receipt? A written or electronic acknowledgment that a specified payment has been made or goods have been received.
Icon representing the efficiency of collecting receivables
Receivables Turnover Ratio Related Terms: Accounts Receivable Turnover What is Receivables Turnover Ratio? A measure of how efficiently a company is collecting the revenue it is owed by its clients.
Icon representing accumulated profits
Retained Earnings Related Terms: Accumulated Earnings, Undistributed Profits, Surplus What are Retained Earnings? The cumulative net income of a company that has not been distributed to its shareholders as dividends.
Icon representing the profitability of an investment
Return on Investment (ROI) Related Terms: ROI, Investment Return, Rate of Return What is Return on Investment (ROI)? A performance measure used to evaluate the efficiency or profitability of an investment or compare the efficiency of a number of different investments.
Icon representing money earned from business activities
Revenue Related Terms: Sales, Income, Turnover What is Revenue? The total amount of money a company receives from its primary business activities, such as selling goods or services.
Icon representing the process of identifying and mitigating risks.
Risk Management Related Terms: Business Risk, Financial Risk, Risk Assessment, Insurance, ERM What is Risk Management? Learn about the process of identifying, assessing, and controlling threats to a business's capital and earnings, including financial & operational risks.

Accounting and Bookkeeping
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