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Accounting definitions

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Term
Definition
Merchandise   Goods a business purchases to resell  
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Merchandising business   Business that buys goods then resells them  
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Retail merchandising business   Sells to those who use or consume the goods  
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Wholesale merchandising business   Buys products to resell to another business for them to sell  
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Corporation   Organizations' legal rights to a person or the corporation  
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Capital   The assets or other financial resources available to a business  
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Share of stock   Each unit of ownership in a corporation  
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Stockholder   The owner of one or more shares of stock  
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Articles of incorporation   A legal document that identifies basic characteristics of a corporation, is a part of the application submitted to a state to become a corporation.  
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Charter   The legal right for a business to conduct operations as a corporation  
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Business entity    
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Going concern    
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Vendor   A business from which merchandise, supplies, or other assets are purchased  
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Subsidiary ledger   A ledger that is summarized in a single general ledger account  
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Accounts payable ledger   The subsidiary ledger containing vendor accounts  
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Created by: 2017300de