MBA 503 Crossword

An expense incurred but not yet paid; recognized with an accounting adjustment
A current asset that is created by a sale on a credit basis; it represents the amount owed the company by the customer
A pattern of cash flows in which equal amounts are spaced equally over a number of periods
An examination of a company's financial statements by a firm of independent certified public accountants
A financial statement showing an entity's assets, liabilities, and owners' equity at a specific date; sometimes called a statement of financial position
The dollar amount carried in the accounts for a particular item; the book value of a depreciable asset is cost less accumulated depreciation; the book value of an entity is assets left liabilities
An asset category representing the amount of a firm's available cash and funds on deposit at a bank in checking accounts and savings accounts
The basic ownership class or corporate capital stock, carrying the rights to vote, share in earnings, participate in future stock issues, and share in any liquidation proceeds after prior claims have been settled
The total cost of merchandise sold to customers during the accounting period
A firm's total liabilities divided by its total owners' equity
Annual dividends per share divided by the earnings per share or by net income
Annual dividends per share divided by the market price per share
Net income less preferred stock dividends divided by the weighted average common shares outstanding for the period
The rate determined by dividing the total discount amount by the cash proceeds on a note payable when the borrower borrowed at a discount
The principal amount of a bond or note to be repaid at maturity
An alternate label for long-term assets; may also be called property, plant, and equipment
A grouping of all of an entity's accounts that are used to prepare the basic financial statements
The difference between net sales and cost of goods sold; also called gross profit
A financial statement reporting an entity's revenues and expenses for a period of time
A term applied to a group of long-term assets, including patents, copyrights, franchises, trademarks, and goodwill, that benefit an entity but do not have physical substance
A document that the seller sends to the purchaser to request payment for items that the seller shipped to the purchaser
The obligations, or debts, that an entity must pay in money, or services at some time in the future because of past transactions or events
The published price (as listed on a stock exchange)
The date on which a note or bond matures
The excess of a firm's revenues over its expenses