Financial Terms Dictionary – Page 232 – itho's internet resources

Allowance for Doubtful Accounts: Methods of Accounting for

By Itho November 19, 2003

[ad_1] What Is an Allowance for Doubtful Accounts? An allowance for doubtful accounts is a contra account that nets against the total receivables presented on the balance sheet to reflect…

Backward Integration

By Itho November 19, 2003

[ad_1] What Is Backward Integration? Backward integration is a form of vertical integration in which a company expands its role to fulfill tasks formerly completed by businesses up the…

Cash Accounting Definition, Example & Limitations

By Itho November 19, 2003

[ad_1] What Is Cash Accounting? Cash accounting is an accounting method where payment receipts are recorded during the period in which they are received, and expenses are recorded in the…

What Is a Chief Financial Officer (CFO)? Role and Responsibilities

By Itho November 19, 2003

[ad_1] What Is a Chief Financial Officer? A chief financial officer (CFO) is the person in charge of all of the financial activities of a company. The CFO's duties include…

Rates, Exclusions, and Impact on Gift and Inheritance Taxes

By Itho November 19, 2003

[ad_1] What Is an Estate Tax? The estate tax is a federal tax levied on the transfer of the estate of a person who dies. An estate tax applies when the…

Alpha: What It Means in Investing, With Examples

By Itho November 19, 2003

[ad_1] What Is Alpha? Alpha (α) is a term used in investing to describe an investment strategy's ability to beat the market, or its "edge." Alpha is thus also often referred…