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Definition of Book inventory
The amount of money invested in inventory, as per a company’s
A method for dividing inventory into classifications,
The inventory cost-flow assumption that assigns the average
The beginning inventory for a period, plus the amount at the end of
A secured loan that gives the lender a lien against all the borrower's inventories.
A banker or trader's positions.
cash A firm's cash balance as reported in its financial statements. Also called ledger cash.
The Treasury and federal agencies are moving to a book-entry system in which securities are not represented by engraved pieces of paper but are maintained in computerized records at the
Pretax income reported on the income statement.
The cumulative book income plus any gain or loss on disposition of the assets on termination of the SAT.
Accounting income divided by book value.
book yield is the investment income earned in a year on a portfolio of assets purchased over a number of years and at different interest rates, divided by the book value of those assets.
The managing underwriter for a new issue. The book runner maintains the book of securities sold.
A company's book value is its total assets minus intangible assets and liabilities, such as debt. A
An asset’s cost basis minus accumulated depreciation.
The value of an asset as carried on the balance sheet of a
An asset’s original cost, less any depreciation that has been subsequently incurred.
Net worth of the firm’s assets or liabilities according
book value and book value per share
Generally speaking, these terms
BOOK VALUE OF COMMON STOCK
The theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. book value equals:
Book value per share
The ratio of stockholder equity to the average number of common shares. book value
Book Value per Share
The book value of a company divided by the number of shares
Days' sales in inventory ratio
The average number of days' worth of sales that is held in inventory.
inventory intended for shipment to customers, usually
dollar days (of inventory)
a measurement of the value of inventory for the time that inventory is held
The dollar value or unit total of goods on hand at the end of an
Finished goods inventory
Goods that have been completed by the manufacturing
Finished goods inventory
Completed inventory items ready for shipment to
First-In, First-Out (FIFO) Inventory Method
The inventory cost-flow assumption that
Excess inventory kept on hand to provide a buffer against
Excess inventories kept on hand as a buffer against contingent
inventory currently situated between its shipment and delivery
Parts with no recent prior or forecasted usage.
For companies: Raw materials, items available for sale or in the process of being made ready for
Goods bought or manufactured for resale but as yet unsold, comprising raw materials, work-in-progress and finished goods.
The cost of the goods that a company has available for resale.
Goods that a firm stores in anticipation of its later sale or use as an input.
The cost of unsold goods that are held for sale in the ordinary course of business or
Those items included categorized as either raw materials, work-inprocess,
A transaction used to adjust the book balance of an inventory
The number of days it would take to sell the ending balance in inventory at the
The redirection of parts or finished goods away from their intended
A transaction used to record the reduction in inventory from a location,
A secured short-term loan to purchase inventory. The three basic forms are a blanket
The arrival of an inventory delivery from a supplier or other
inventory returned from a customer for any reason. This receipt
A term describing the loss of products from inventory
A shortfall between inventory based on actual physical counts and inventory
The ratio of annual sales to average inventory which measures the speed that inventory
The number of times a company sold out and replaced its average stock of goods in a year. The formula is:
The number of times per year that an entire inventory or a
Ratio of annual sales to inventory, which shows how many times the inventory of a firm is sold and replaced during an accounting period.
inventory turnover ratio
The cost-of-goods-sold expense for a given
Inventory Turnover Ratio
Provides a measure of how often a company's inventory is sold or
Refers to making an entry, usually at the close of a
Just-in-time inventory systems
Systems that schedule materials/inventory to arrive exactly as they are
Last-In, First-Out (LIFO) Inventory Method
The inventory cost-flow assumption that assigns the most recent inventory acquisition costs to cost of goods sold. The earliest inventory
Limit order book
A record of unexecuted limit orders that is maintained by the specialist. These orders are
Market price of a share divided by book value per share.
Market to Book Ratio
Measure of the book value of a company on a per share basis. It is
A bank runs a matched book when the distribution of maturities of its assets and liabilities are equal.
An inventory item’s budgeted maximum inventory level,
The value of the products that a retailing or wholesaling company intends to resell for a profit.
An inventory item’s budgeted minimum inventory level.
Moving average inventory method
An inventory costing methodology that calls for the re-calculation of the average cost of all parts in stock after every purchase.
Net book value
The current book value of an asset or liability; that is, its original book value net of any
The current inventory balance, less allocated or reserved items.
Parts not used in any current end product.
See: unmatched book.
a philosophy about increasing a firm’s performance by involving all workers and by ensuring
A physical inventory count taken on a repetitive basis.
Periodic inventory system
An inventory system in which the balance in the inventory account is adjusted for the units sold only at the end of the period.
A system that continually tracks all additions to and deletions
A manual or automated inventory tracking system in which
Perpetual inventory system
An inventory system in which the balance in the inventory account is adjusted for the units sold each time a sale is made.
A manual count of the on-hand inventory.
Compares a stock's market value to the value of total assets less total liabilities (book
Raw materials inventory
The total cost of all component parts currently in stock that
The process of comparing book to actual inventory balances,
Very high inventory levels built up in anticipation of large
See: unmatched book.
Set of books kept by firm management for its annual report that follows Financial
Parts for which the on-hand quantity exceeds forecasted
Set of books kept by a firm's management for the IRS that follows IRS rules. The stockholder's
If the average maturity of a bank's liabilities is less than that of its assets, it is said to be
a streamlined system of inventory
The direct management and ownership of selected
inventory that has been partially converted through the
The excess of inventory listed in the accounting books of record, but which
A cost that has been paid and cannot be undone or reversed.
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