Index of Accounting Terms - Z
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Zero Balance Account (ZBA)
Related Terms: ZBA, Controlled Disbursement Account
What is a Zero Balance Account (ZBA)? A checking account in which a balance of zero is maintained, with funds automatically transferred in to cover debits.
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Zero-Based Budgeting (ZBB)
Related Terms: ZBB, First-Principle Budgeting
What is Zero-Based Budgeting (ZBB)? A budgeting method in which all expenses for each new period start at zero, requiring each cost to be justified.
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Zoning Ordinance
Related Terms: Zoning Law, Land Use Regulation, City Planning Code
What is a Zoning Ordinance? A local law that divides a city or county into districts and regulates the use of land and the size and type of structures permitted in each district.
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