Most Recent Articles from A Dictionary of Business

• above-the-line 

  above-the-line 1. Denoting entries above the horizontal line on a company's profit and loss account that separates the entries that establish...

  01/01/02 · More from publication

• accountant 

  accountant A person who has passed the accountancy examinations of one of the recognized accountancy bodies and completed the required work...

  01/01/02 · More from publication

• accruals concept 

  accruals concept One of the four fundamental concepts contained in Statement of Standard Accounting Practice 2, ‘Disclosure of Accounting...

  01/01/02 · More from publication

• actuary 

  actuary A person trained in the mathematics of statistics and probability theory. Some are employed by insurance companies to calculate probable...

  01/01/02 · More from publication

• advertising evaluation 

  advertising evaluation An attempt to measure the effectiveness of an advertising campaign. Generally this involves an assessment of the...

  01/01/02 · More from publication

• alienation 

  alienation A feeling of detachment that causes employees to believe that their work is neither a relevant nor an important part of their life....

  01/01/02 · More from publication

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