| A | |
| Activity Based Cost | ABC accounting procedures that can quantify the true profitability of different activities by identifying their actual costs. |
| Actuary | An entity or business professional that computes and analyzes the financial performance and consequences of risk in scientifically and statistically. |
| Acquisition | The act of obtaining or buying another company or part of a company |
| Advertising | It is any paid form of nonpersonal presentation and promotion of ideas, goods, or services by an identified sponsor. |
| Alpha(α) | It is a measurement of the performance of an investment in a portfolio against the market performance i.e. Market Index |
| Aspirational Groups | It is a group which a person hopes or would like to join. |
| Asset | It is a resource with economic value that an individual or corporation owns or control for future benefits. |
| Asset Allocation | It is the distribution of major assets in the investment portfolio in such a ay that risk is minimized and profit is maximized. |
| Average Cost | It is the cost per unit at a given level of production. It is equal to total costs divided by production. |
| B | |
| Bank | It is a financial institution licensed to receive deposits and to provide loans |
| Bond | It is a financial asset or instrument of indebtedness of the issuer to the holder. In other terms, bonds are the debt securities under which issuer owes the holders a debt and is obliged to pay a regular interest income and to repay the principal at maturity. |
| Brand | It is a representation of a company or product. It is a means of identification that distinguish the company from others. Brand can be a symbol, mark, logo, name, word or sentence. |
| Brand Equity | It is the added value endowed to the products and services. |
| Brand Mix | It is the set of all brands lines that a particular seller makers available to buyers. |
| Brand Valuation | It is an estimate of the total financial value of the brand. |
| Bullish Trend | A bullish trend is a nature or a characteristics of a stock market where the market is reflecting the upward trend |
| C | |
| Captive Products | They are products that are necessary to the use of other products, such as razor blades or film. |
| Cash | It is a legal tender that can be used to exchange services. It is the most liquid asset a company or individual can own. |
| Channel Conflict | When one channel member’s actions prevent the channel from achieving its goal. |
| Conformance Quality | It is the degree to which all the produced units are identical and meet the promised specifications. |
| Commerce | It is an activity of interchanging goods and services for money . |
| Commodity | It is a basic good used in commerce that is interchangeable with other goods of the same type. |
| Creditor | It is an individual or institution that lends money or services to another entity under a repayment agreement. |
| Credit Union | A credit union is also a financial institution of cooperative form. In a credit union, all the financial services are exclusive to its members only i.e. the benefit of saving and lending and other functions are limited to its members only. |
| Current Asset | It is an asset which can be converted into cash within one year. |
| Current Liability | It is an obligation that must be repaid within the current period or the next year whatever is longer. |
| D | |
| Debt | It is an amount of money borrowed by one party from another. |
| Debtor | It is a person or entity who is in debt or any financial obligation to another. |
| Derivative | It is a financial asset which derives its value from an underlying assets |
| Direct Marketing | It is the use of consumer-direct channels to reach and deliver goods and services to costumers without using marketing middlemen. |
| Dividend | t is the distribution of reward from a portion of the company’s earnings and is paid to a class of shareholders. |
| Diversification | It is a risk management strategy that involves wide variety of investments within a portfolio. |
| E | |
| Equity | It is shareholders’ equity which represents the amount of money invested for the ownership. |
| F | |
| Forex | It is a global decentralized or over the counter market for the trading of currencies. |
| Financial Accounting | Financial Accounting is a branch of accounting which involves recording, summarizing, and reporting of the transactions from business operations over a period of time. |
| I | |
| Income | It is that money which an individual or business receives in exchange for providing a good or service through capital investment. |
| Interest | It is the amount paid for borrowing or using others’ money. |
| Investment | It is a decision of investing money or capital in order to gain profitable return or appreciation in value. |
| L | |
| Liquidity | It is state or quality of assets which can be converted into ready cash without affecting its market price. |
| M | |
| Management Accounting | Management Accounting involves preparing reports about business operations which later helps managers make short term and long term strategies and decisions. |
| Market Index | It is an index that represents a stock market or a subset of stock market that helps investors compare current price levels with past prices. |
| Market Risk | It is the risk of losses to the bank arising from movements in market prices as a result of changes in interest rates, foreign exchange rates, and equity and commodity prices. |
| Marketing | It is the act or process of selling or purchasing in a market. |
| Mutual Fund | It is a financial asset which is a pool of fund collected from various investors which later is invested in securities such as stocks, bonds, money market and other assets. |
| O | |
| Operational Risk | It is the uncertainty of loss resulting from insufficient, incompetent and failed internal process, people and system or from any external environment events. |
| Operational Cost | The cost resulting from running a business is operational cost. It is also known as current expenditure or revenue expenditure. |
| Opportunity Cost | A cost that is used in deciding between investment choices. The offset choice among the choices is opportunity cost. |
| Optimize | To maximize the efficiency and effectiveness |
| P | |
| Portfolio | It is a pool or grouping of financial assets such as stocks, bonds, commodities, mutual funds, forex, closed funds, other derivatives etc. |
| Profitability | It is the ability or position of a business where revenues excess the expenses. |
| R | |
| Revenue | It is the money collected or earned for providing service or product. |
| Risk | It is a equity investment option that represents part ownership in corporation or company. |
| S | |
| Stock | It is a equity investment option that represents part ownership in corporation or company |
| T | |
| Thrift | It is a depository financial institution with a community bank focus such as credit unions and saving banks. |
| U | |
| Underlying Assets | It is an asset that contractually determines the price of another asset. |
| Utility | It is an economic concept which measures an entity’s relative satisfaction with a good or commodity. |
| W | |
| Working Capital | It is a capital in business which is used for day-to-day operation. Working capital is difference between current assets and current liabilities. |
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