Terms starting with
Funds Flow Statement
A funds flow statement shows how financial resources moved between two balance sheet dates, especially changes in working capital and long-term financing. It is...
Fund Accounting
Fund accounting is a system used mainly by non-profits, governments, and institutions to track resources separately according to purpose or restriction. Instead of focusing...
Functional Currency
Functional currency is the main currency in which a business primarily operates and generates cash flows. It is the currency of the primary economic...
Full Disclosure Principle
The full disclosure principle requires that all important financial information be properly disclosed in the financial statements or notes. This ensures that users are...
Fringe Benefits
Fringe benefits are additional non-wage benefits provided to employees, such as medical insurance, housing allowance, transport, meals, or retirement contributions. These benefits may create...
Forensic Accounting
Forensic accounting involves investigating financial records to detect fraud, disputes, embezzlement, misappropriation, or legal issues. It combines accounting knowledge with audit and investigative skills....
Foreign Exchange Gain or Loss
A foreign exchange gain or loss occurs when the value of a transaction denominated in foreign currency changes because exchange rates move before settlement...
Forecasting
Forecasting is the process of estimating future business performance based on past data, market trends, assumptions, and expected conditions. It helps in budgeting, cash...
Fixed Deposit
A fixed deposit is a bank investment where money is deposited for a fixed period at a predetermined interest rate. It is usually low...
Fixed Costs
Fixed costs are expenses that remain relatively constant regardless of the level of production or sales in the short term. Examples include rent, salaries...
Fixed Assets
Fixed assets are long-term tangible assets used in business operations and not held for resale. Examples include buildings, machinery, vehicles, and furniture. They are...
Fiscal Policy
Fiscal policy refers to government decisions on taxation, spending, and borrowing to influence the economy. It can affect inflation, employment, business growth, and consumer...
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