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Definition of Closing entries
The entries that transfer the balances in the revenue, expense, and dividend accounts to Retained earnings and zero out the revenue, expense, and dividend accounts for the next period.
The entries needed at the end of an accounting period to properly state certain account balances.
A transaction in which the purchaser's intention is to reduce or eliminate a short position in
Also known as the range. The high and low prices, or bids and offers, recorded during the
A transaction in which the seller's intention is to reduce or eliminate a long position in a stock,
Gives the lessee the option to purchase the asset at a price below fair market
The purchase by investors of securities directly from the issuer.
For mutual funds, the amount required to open a new account (Minimum Initial
A defined benefit contribution plan in which the participant contributes some part and
A systematic program of repurchasing shares of stock in market
a process by which a single purchase
A transaction in which the purchaser's intention is to create or increase a long position in
To buy, to be long, to have an ownership position.
Method of accounting for a merger in which the acquirer is treated as having purchased
As used in connection with project financing, an agreement to purchase a specific
This legal document records the final understanding of the parties with respect to the proposed transaction.
Purchase and sale
A method of securities distribution in which the securities firm purchases the securities
A contra account that reduces purchases by the amount of the discounts taken for early payment.
Resembles a sinking fund except that money is used only to purchase bonds if they are selling
Accounting for an acquisition using market value for the consolidation of the two entities'
An accounting method used to combine the financial statements of
Price actually paid for a security. Typically the purchase
A contra account that reduces purchases by the amount of items purchased that were subsequently returned.
Purchased In-Process Research and Development
Unfinished research and development that is acquired from another firm.
Items purchased by the company for the purpose of resale.
A journal used to record the transactions that result in a credit to accounts payable.
An agreement with a commitment by the seller (dealer) to buy a security back from
Repurchase of stock
Device to pay cash to firm's shareholders that provides more preferable tax treatment
Program by which a corporation buys back its own shares in the open market. It is usually
A firm's repurchase of outstanding shares of its common stock.
Firm buys back stock from its shareholders.
The firm buys back its own stock from a potential bidder, usually at a substantial
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