In accounting, capitalization allows an asset to be depreciated over its useful life, which is reflected in the balance sheet and not in the income statement.
In finance, capitalization refers to the book value or the sum of a company’s debt and equity.
Market capitalization is the dollar value of a company’s outstanding shares and is calculated as the current market price multiplied by the total number of shares outstanding.
Accrual accounting is a method of accounting in which revenue or expenses are recorded at the time of the transaction, and not at the time the payment is received or made.
Performance Based Management (ABM) is a means of analyzing a company’s profitability by looking at every aspect of its business to determine its strengths and weaknesses.
Adjusting journal entries are used to record transactions that have occurred but have not yet been properly accounted for in accordance with the accrual basis.
The annual report is a corporate document distributed to shareholders, which sets out the financial position and activities of the company for the previous year.
An asset is a resource with economic value that is owned or managed by an individual, corporation or country with the expectation that it will provide benefits in the future.