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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 - Z

Z⤒ Top
Icon representing an account with a zero balance
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.
Icon representing budgeting from a zero base
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.
Icon representing land use regulations
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.

Accounting and Bookkeeping
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