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B on index

Bad Debt Insurance cover the business for the loss if the debtor does not paid the money owed
Bad debts when the debtor is declared bankrupt and is unable to pay the amount owing to the business
Balance of Payments is a statement of the value of all exports and all imports (both visible and invisible)
Balance of trade Is a statement showing the value of all visible imports during a particular period of time. Usually on a year. It also shows the difference between years
Balance Budget total income is equal to total expenditure
Bank draft is a cheque drawn on the bank itself and is made payable to the person who is to receive the money.It is a very safe way of transferring money and is guaranteed by the because the bank will already have the money
Bank giro credit transfer. This allows a customer to transfer money from one account to another. A separate bank giro credit transfer form has to be paid.
Bank overdraft banks sometimes allows customers to write cheques for more money then they have in they're account. Permission must be asked first
Bank statement letter from the bank stating the actual amount in your bank account and all your lodgement and withdrawals
Bar code is a made up of a series of vertical lines and a thirteen digit number. The bar code is made up of a country number,a company number a, product number and a check number
Blank cheque a cheque with a missing piece of information. Usually the amount
Book of first entry where transactions are first recorded.
Brand name helps customers to identify the manufacturer of the product and to tell it apart from a all other products. The same name/symbol will be used on all of the business's products e.g.Nike
Budget day when the Minster of Finance prepares a statement for the Dail and country outlining the governments income and expenditure. Budget day is the first Wednesday in December
Budget surplus Estimated income is more than estimated expenditures (put into savings)
Budget deficit Estimated income is less than estimated expenditures
Budget a plan which estimates future income, expenditure and savings. A budget is a forecast.
Building co-opreatives formed when a group of the workers set up a co-operatives to complete in the building industry
Building Insurance insures he business against loss or damage in an event of the building collapsing, or damaging from an explosion. It will also cover any damage done to a third party
Burglary/theft insurance compensates the business in the event of theft of stock, equipment or cash.
Business Plan A way of setting out what a company is,what they hope to do and how they hope to do it.
Business Reply Service allows people to send queries or orders to a business without having to pay only for the postage. The business pays only for the number of letters it actually recieves
Created by: Naomi Odeniyi



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