Accounting Definitions

Accounting definitions are defined by different authors in different ways. Accounting definitions are easy to understand and in easy language. Accounting definitions provides proper guideline & process in the preparation of different accounts of any thing.

Write Down

Write down is the concept that is completely opposite to the write up. In write down the book value of the asset is reduced because the value of the asset is already overvalued as compared to the actual and the original market value of

Annuity Ladder

Annuity Ladder can be defined as an investment strategy for the retirees or those who are absolutely near their retirement. Annuity Ladder entails the purchase of some immediate annuities over a time period that spans for a year so that it can provide a

Clone Fund

As the name indicates the clone fund is a replica of a larger mutual fund. The clone fund tries to replicate the benefits and the reimbursements of a larger mutual fund. A clone fund is usually setup by the mutual fund issuing company if

Factor Income

Factor income can be defined as the income that is produced from the factors of the production. For example the factors of the production include land, labor and the amount of capital that is spent by a business entity on production. Factor income that

Underlying Debt

The concept of the underlying debt is related to the municipal bonds. The underlying debt is an assurance or an understanding that is implicitly associated with the municipal bonds. According to this assurance or understanding means that the debt of the small government entities
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