A year-end adjustment is an accounting entry passed at the end of the financial year to ensure the books reflect the correct income, expenses, assets, and liabilities for that period. Examples include accruals, prepayments, depreciation, provisions, and inventory adjustments. These adjustments are essential for preparing accurate financial statements.
YTD (Year-to-Date)
Year-to-date refers to the period starting from the beginning of the current financial or calendar year up to the present date. It is commonly...
Yield to Maturity (YTM)
Yield to maturity is the total expected return on a bond if it is held until its maturity date, assuming all interest payments are...
Yield Spread
Yield spread is the difference in yield between two financial instruments, often bonds, with different risk levels, maturities, or issuers. It helps investors assess...
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