# Management Accounting

## Beneficial Interest

Beneficial interest can be defined as the right of an individual or a business entity to receive benefits on the assets that are held by a third party or any other entity. In most of the cases the beneficial interest is included or referred

## 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

## Face Value

Face value or the par value is the nominal value or the dollar value of the security that is defined by the issuer of the security. In terms of the stock the face value is the original value of the stocks that is displayed

## Underlying Profit

Underlying profit is a termed that can be defined as the description of the reflection of the actual profit of a company. The underlying profit is not the actual accounting profit of the company that is recorded on the financial statements and the other

## Underlying Asset

Underlying assets are the assets that are used in the derivative trading where the trading done with a number of options. A derivative can be defined as a financial instrument that has a price which is based on a different asset or the price

## Yearly Price of Protection Method

Yearly price of protection method is a method of analytically analysis. This analytic analysis method is mostly used in the insurance industry. This method called yearly price of protection method is used to find out the cost of protection of the insurance policy along

## Year End Bonus

Yearend bonus can be defined as a reward paid to the employees of a business entity or a corporation at the end of the year. In most of the corporation the yearend bonus is tied to the performance metrics of the employees and these

## Underinvestment Problem

The underinvestment problem is the problem of an agency where the investor or any other company refuses to invest in the low risk assets, in order to maximize their wealth at the cost of the debt holders. Low risk asset are more stable and

## Under pricing

Under pricing can be defined as the price of an initial public offering that is offered below its market price. If the price offered for the stock is below the first trading price of the stock in the market the stock is called as

## 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

## Undervalued

A monetary security or similar sort of venture or the investment that is being sold for a worth supposed to be lower than the investment’s factual intrinsic value. A undervalued stock can be assessed by analyzing the underlying financial statements of the company or

## Underwriting

Underwriting is a process in which the investment banks are drawing or raising investment from the investors in the form of the investment capital on the behalf of the business organizations and government institutions that have actually issued those securities. The securities that are

## Underwriter

Underwriter can be defined as a company or any other entity whose job is to administrator the public issuance and the distribution of the securities from a company, corporation or any other issuing authority. The responsibility of an underwriter is to work closely in

## Tax Free

Tax Free can is a term that is used to refer certain types of goods, financial instruments and products that are not taxed. The example of the tax free instruments can be presented as municipal bonds. There are also kinds of earnings that are

## Target Return

Target Return can be defined as a model that is used for pricing the business. This model prices the business on the basis of the fact the amount of return that an investor is expecting to earn from the business. Target return is actually

## Tangible Common Equity

Tangible common equity can be defined as the ability of an organization or a business entity to deal with its operational losses. Tangible common equity is the measure of the capital of the organization that it can use to cope with the financial challenges

## Net Worth

The net worth of an organization or a business entity can be defined as the amount with which the total assets of the entity exceed the total liabilities. The concept of the net worth is equally true for the individuals and the business entities