Management Accounting

Other Current Assets OCA

Other Current Assets as the name indicates are the current assets of the business but are different from ordinary current assets such as cash, securities and binds, accounts receivables, inventory in hand of the business and the prepaid assets. All these assets are the

Outlay Cost

Outlay cost can be defined as the concrete cost related to the business that remains constant and can be defined at any time such as past, present and future. It is very easy to identify and define outlay costs because these are the concrete


Outsourcing is a concept of getting the work done from some source that is outside the business entity or the business corporation. With the concept of outsourcing companies distribute the work or certain projects to the supplier that are outside the circle of the


Overcast is a type of forecasting error. This error occurs when a business entity or a company is trying to estimate or forecast its future financial entities such as future cash flows, production units required in future, inventory requirement in future, level of efficiency


Overcapitalization means over capitalizing the assets of a company or a business entity. Overcapitalization occurs when a business entity issues more debt and equity as compared to the total worth of its entire assets. An overcapitalized company has to pay more in terms of

Accommodation Line

Accommodation line can be defined as an addition, deduction, transformation or any kind of change in an existing insurance contract. There are several reasons of introducing this change as this change is either requested by broker or the insurance company or the individual so

Accommodation Trading

As the name indicates the accommodation trading is a kind of adjustment trading in which one trader accommodates or adjusts for another trader by entering or establishing a non-competitive purchase or sales order or a non competitive environment within the market. Accommodation trading is

Accounting Noise

Accounting Noise can be defined as the distortion or disturbance that occurred within the financial statements of a business entity or a business corporation due to the lack of following accounting rules and regulations that must be followed to maintain accurate financial statements. Due

Actuarial Analysis

Actuarial Analysis can be defined as the examination, measurement, estimation or determination of the degree of risk involved in a certain project by a highly educated, professional and experienced statistician. The major objective of the Actuarial analysis is to measure the risk associated with

Availability Float

Availability float is another banking terminology that can be useful for the accounting functions and accounting concepts. Availability float can be defined as the time period that exists between when the amount is deposited and when it is actually available in the account in
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