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ag business unit 4

TermDefinition
Accountant an individual who is a trained professional in the field of accounting
Accounting the recording, summarizing, and reporting of financial transactions
Bankrupt a condition that exists when a business can no longer meet its financial obligations
Breach of Contract failure to comply with the terms and agreements of a contract
Charter a document granted by a state official describing the purpose, place of business, and other details of a corporation
Contract an agreement between parties that outlines the obligations of each party
Estate all of the possessions owned by an individual
Executor an individual who carries out the wishes expressed in a will
Federal Insurance Contribution Act (FICA) a Federal law that imposes an employment tax on both employers and employees to fund Social Security and Medicare; self-employed persons pay both the employer and employee share
Income tax a personal tax levied on income by the federal government and many state governments
Inheritance receiving property or other benefits from an ancestor or other source
Legal Counsel services provided by an attorney at law
Liability being responsible for an action that has occurred
Negligence failure to act with the prudence that a reasonable person would exercise under the same circumstances
Property Tax a tax levied based on the kind and value of property
Succession the order in which one person after another succeeds to property or title, including the ownership of an agribusiness
Tax a charge made on income, property, or other goods or services to support government activity
Trespass entering another individual’s property without right or permission
Will a document declaring an individual’s wishes regarding the disposal or his or her property upon death
Created by: csmith7393
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