Glossary of Business Terms

Accrual

The method of accounting in which you match revenue with expense regardless of when the cash may or may not be collected.

Alt Tags

A means for creating text for images by describing in words what a picture depicts.

ASAP

As Soon As Possible

Balance Sheet

A “point-in-time” snapshot listing all of your assets as well as your liabilities.

BPA

Business Process Automation

Business Process

A series of steps to perform a function..

BPsass

Business Process Software As a Service

Business Model

A method of how a company generates revenue.

Business Plan

A written outline that evaluates all aspects of your business.

Business Profile

A concise definition and description of your intended business, and how you plan to go about it.

CAM

Computer Aided Manufacturing.

Capital

The funds and assets invested in a business by the owners.

Capitalization Rate

The desired return (profile) you desire to determine the valuation of a business, expressed as a percentage return on your investment.

Cash Basis of Accounting

Method of accounting in which you recognize income when you receive the cash, and expense when you receive the bill.

Cash Flow Control

A simple method of projecting your future needs for cash.

Category Killer

Large discount chains with powerful buying power and efficiencies of scale.

Certificate of Insurance

Your landlord or you – it needs to be done.

Commodity Business

A business for which you must have the lowest cost to survive.

Compounding

The ability of an asset to generate earnings which are then reinvested in order to generate their own earnings. In other words, compounding refers to generating earnings from previous earnings. (Interest is added to principal so that the interest that has been added also earns interest).

Current Liability

A debt due in less than 12 months.

Deal Point

A non-negotiable condition; no transaction can be closed without including it.

Demographic Report

Population statistics based on census data.

Depreciation

A non-cash expense of doing business (such as recording that assets are going down in value over time)

Domain Name

The unique name that identifies you to all the other computers on the Internet. (Your website name URL)

Due Diligence

The overall process of evaluating a business opportunity including examination of financial records.

E-commerce

The sale of products and services over the Internet.

Entrepreneur

One who organizes, operates, and assumes the risk in a business.

Equity

An ownership interest in a business.

FAQ

Frequently asked questions.

Goodwill

The value of a company’s reputation which gives it a competitive edge and earning power. An intangible asset of a business derived from the perceived value of the business’ assets.

Hollow Corporation

A business in which important elements are outsourced to subcontractors.

HR Department

Human Resources Department including payroll functions and training.

HTML

Hypertext Markup Language: the common language of the Internet.

Income Statement

Also known as “profit and loss statement”. Shows income and expenses and resulting profit or loss over a specified period of time.

Independent Contractor

Someone who is retained to perform a certain act but who is not an employee. An independent contractor pays all their own expenses, taxes and receives no employee benefits.

Internal Controls

What is needed to avoid losses in the handling of funds: either cash, checks, or credit cards.

Intrinsic Valuation

The value of a business based on a mathematical calculation which converts all estimated future earnings to their present value.

IPO

Initial Public Offering (the first public issuance of stock in a company).

Just-In-Time

The controlling of inventory so that materials are delivered just-in-time for assembly or manufacture.

Links

Links to and from other websites help create more ways for people to arrive at your website. The World Wide Web refers to the web these links create.

Liability Insurance

Insurance for damage or loss that may be caused by the policyholder on another person in form of bodily injury or property damage.

Liquidity

Money in the bank i.e. sufficient cash to pay your bills and payroll on time.

Meta Tags

Information inserted into the “head area” of your web pages.

Moonlighting

Operating a business while still employed. “In the moonlight” - a part-time business.

Options

Most commonly refers to a legal right to convey a property or share.

Outsourcing

The practice of using subcontractors rather than paid employees.

Payroll Service Provider

An outside resource to take over payroll and other employee-related functions.

Percentage Rent

A rental charge that is based on a percentage of your sales.

Pilot Operation

A small-scale operation to evaluate and test the merits of a business concept.

Pricing Power

Unique qualities that enable maintenance of profitable pricing.

Profit Center

A unit of a business that can be compartmentalized financially such as an individual store within a chain.

Retained Earnings

Cumulative net earnings or profit after accounting for dividends. They're also referred to as the earnings surplus.

RPA

Robotic Process Automation

SEO

Search Engine Optimisation. Enhancement methods used to improve website rankings on search engines

Secured Credit

Loans secured by the assets of your business or your personal assets or both.

Shrinkage

Loss of goods through shoplifting and other types of stealing.

Site Criteria

Factors making up the overall and objective evaluation of a location for a specific business.

Unsecured Credit

Loans for which there is no collateral granted to the lender.