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Financial Terms | |
Reversing entry |
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Definition of Reversing entryReversing entryAn entry that is made at the beginning of the current period so that the systems and procedures do not have to be altered to allow for previously accrued items.
Related Terms:Book-entry securitiesThe 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 Double entryThe system of recording business transactions in two accounts. double-entry accountingSee accrual-basis accounting. EntryThe act of recording an accounting transaction in the accounting books. Journal entryThe formal accounting entry used to identify a business transaction. The Re-entryThis is a provision in some term insurance policies that allow the insured the right to renew the policy at a more favourable rate by providing updated evidence of insurability. Reversing tradeEntering the opposite side of a currently held futures position to close out the position. ![]() Asset-Backed SecuritiesBond or note secured by assets of company. BookA banker or trader's positions. Bookcash A firm's cash balance as reported in its financial statements. Also called ledger cash. Book IncomePretax income reported on the income statement. Book inventoryThe amount of money invested in inventory, as per a company’s Book profitThe cumulative book income plus any gain or loss on disposition of the assets on termination of the SAT. book rate of returnAccounting income divided by book value. Book Returnsbook 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. Book runnerThe managing underwriter for a new issue. The book runner maintains the book of securities sold. ![]() Book valueA company's book value is its total assets minus intangible assets and liabilities, such as debt. A BOOK VALUEAn asset’s cost basis minus accumulated depreciation. Book ValueThe value of an asset as carried on the balance sheet of a Book valueAn asset’s original cost, less any depreciation that has been subsequently incurred. book valueNet worth of the firm’s assets or liabilities according book value and book value per shareGenerally speaking, these terms BOOK VALUE OF COMMON STOCKThe 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 shareThe ratio of stockholder equity to the average number of common shares. book value Book Value per ShareThe book value of a company divided by the number of shares Debt securitiesIOUs created through loan-type transactions - commercial paper, bank CDs, bills, bonds, and Discount securitiesNon-interest-bearing money market instruments that are issued at a discount and ![]() Double-declining-balance depreciationMethod of accelerated depreciation. Double-dip leaseA cross-border lease in which the disparate rules of the lessor's and lessee's countries let double-entry accountingSee accrual-basis accounting. Double-tax agreementAgreement between two countries that taxes paid abroad can be offset against Exempt securitiesInstruments exempt from the registration requirements of the securities Act of 1933 or the Federal agency securitiessecurities issued by corporations and agencies created by the U.S. government, Government securitiesNegotiable U.S. Treasury securities. Limit order bookA record of unexecuted limit orders that is maintained by the specialist. These orders are Manufactured housing securities (MHSs)Loans on manufactured homes - that is, factory-built or Market-book ratioMarket price of a share divided by book value per share. Market to Book RatioMeasure of the book value of a company on a per share basis. It is Matched bookA bank runs a matched book when the distribution of maturities of its assets and liabilities are equal. Mortgage-backed securitiessecurities backed by a pool of mortgage loans. Mortgage-Backed Securities Clearing CorporationA wholly owned subsidiary of the Midwest Stock Net book valueThe current book value of an asset or liability; that is, its original book value net of any Open bookSee: unmatched book. open-book managementa philosophy about increasing a firm’s performance by involving all workers and by ensuring Pass-through securitiesA pool of fixed-income securities backed by a package of assets (i.e. mortgages) Price/book ratioCompares a stock's market value to the value of total assets less total liabilities (book Project loan securitiessecurities backed by a variety of FHA-insured loan types - primarily multi-family Public Securities Administration (PSA)The trade association for primary dealers in U.S. government SecuritiesA general term for stock, bonds, or other other financial assets. Securities analystsRelated:financial analysts Securities and Exchange Commission (SEC)The federal agency that Securities and Exchange Commission (SEC)Federal agency responsible for regulation of securities markets in the United Securities and Exchange Commission (SEC)A federal agency that administers securities legislation, Securities & Exchange CommissionThe SEC is a federal agency that regulates the U.S.financial markets. Short bookSee: unmatched book. Stockholder's booksSet of books kept by firm management for its annual report that follows Financial Stripped mortgage-backed securities (SMBSs)securities that redistribute the cash flows from the Tax booksSet of books kept by a firm's management for the IRS that follows IRS rules. The stockholder's Treasury securitiessecurities issued by the U.S. Department of the Treasury. Unmatched bookIf the average maturity of a bank's liabilities is less than that of its assets, it is said to be Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |