Century 21 Accounting, 9e, Chapters 8-10

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Full list of words from this list:

words only definitions & notes
  1. cycle
    a periodically repeated sequence of events
    You also have higher probability of accuracy if your entire payment cycle is digital and therefore immune to human errors. Forbes (Oct 21, 2014)
  2. closing
    final or ending
    You’ll need money for your down payment, closing costs and more than a year’s worth of taxes and insurance payments, for a start. US News (Oct 24, 2014)
  3. permanent
    continuing or enduring without marked change in status
    Revenue numbers for July through September, the first three months of fiscal year 2015, suggest Kansas’ revenue gap is permanent, not temporary…. MSNBC (Oct 23, 2014)
  4. temporary
    not permanent; not lasting
    Logistics experts say the 2014 adjustments are a temporary fix, and more changes are needed for the 2015 holiday season. Reuters (Oct 23, 2014)
  5. capital stock
    the maximum number of shares authorized under the terms of a corporation's articles of incorporation
    Becoming a truly developed country depends on far more than just accumulating an abundant capital stock or a highly capable workforce. Forbes (Aug 2, 2014)
  6. discount
    an amount or percentage deducted
    You can sign up for alerts to cash in on single-day discounts and instant offers that will pare down the cost of your purchases. US News (Oct 22, 2014)
  7. payment
    a sum of money given in exchange for something
    Generation after generation of Americans used cash as their primary payment. New York Times (Oct 20, 2014)
  8. short
    less than the correct or legal or full amount
    Banks found short of capital will have two weeks to submit a plan to the central bank on how they will make up the shortfall. New York Times (Oct 24, 2014)
  9. corporation
    a business firm recognized by law as a single body
    The court also stated that corporations have First Amendment rights and that money donations were free speech. Washington Post
  10. cost
    the total spent for goods or services including money and time and labor
    Traditional economic theory suggested businesses would have no choice but to cut costs to preserve profits. Los Angeles Times (Oct 24, 2014)
  11. merchandise
    commodities offered for sale
    These consumers will be young, on a limited budget, and they will buy great quantities of the low-prices merchandise being offered. Forbes (Oct 21, 2014)
  12. amount
    a quantity of money
    Then, make your gift list by dollar amount – not by the specific gift you’re planning to purchase for each person. US News (Oct 24, 2014)
  13. column
    a vertical array of numbers or other information
    And, for those with a 15-year time horizon, there have been zero periods in history where returns ended up in the loss column. Forbes (Oct 16, 2014)
  14. list price
    the selling price of something as stated in a catalogue or price list; often subject to discounts
    Airlines often get steep discounts off list prices for jets. Seattle Times (Oct 12, 2014)
  15. markup
    the amount added to the cost to determine the asking price
    The price of gas will be based on an average regional price and will include a small markup to cover costs, the mayor said. Washington Post
  16. merchandising
    the exchange of goods for an agreed sum of money
    Still under wraps is Lady Gaga's strapless Hello Kitty gown, made entirely of plush dolls depicting Japan's most bankable merchandising icon. Los Angeles Times (Oct 9, 2014)
  17. purchase
    the acquisition of something for payment
    Customers generally make purchase decisions within 90 seconds of interaction with a product and about 62-90% of judgment is based on color. Forbes (Oct 22, 2014)
  18. allowance
    an amount added or deducted due to qualifying circumstances
    “When there are specialized cases I think we have to make allowances in the budget,” he said. Washington Times (Sep 28, 2014)
  19. return
    the income or profit arising from such transactions as the sale of land or other property
    It has also helped drive gains in stock prices as investors sought higher returns. US News (Oct 23, 2014)
  20. retail
    the selling of goods to consumers
    Diamonds are a lousy investment with a ridiculous retail mark up. US News (Oct 24, 2014)
  21. share
    portion into which capital stock of a corporation is divided
    Investors will have the option of exchanging some or all of their P.&G. shares for shares of the new Duracell. New York Times (Oct 24, 2014)
  22. stockholder
    someone who holds shares of stock in a corporation
    Those gains will likely be largest for long-time stockholders who purchased shares at low prices. Forbes (Aug 20, 2014)
  23. term
    a statement of what is required as part of an agreement
    Under the terms of the transaction, each party exchanged approximately 50,000 net acres. Forbes (Oct 24, 2014)
  24. trade discount
    a discount from the list price of a commodity allowed by a manufacturer or wholesaler to a merchant
    Rex Maralit asked for trade discounts from firearms dealers, given that he was a police officer, prosecutors said. New York Times (Jun 12, 2014)
  25. vendor
    someone who exchanges goods or services for money
    In other words, the first baked ziti vendor could potentially prevent all others from offering baked ziti that tasted anything like the original. Forbes (Oct 22, 2014)
  26. wholesale
    the selling of goods to merchants
    The publisher would set the wholesale price and then the bookseller would set the retail price. Los Angeles Times (Oct 21, 2014)
  27. batch
    a collection of things or persons to be handled together
    In the past, these have been sold off individually or in small batches. BusinessWeek (Oct 24, 2014)
  28. credit card
    a card (usually plastic) that assures a seller that the person using it has a satisfactory credit rating and that the issuer will see to it that the seller receives payment for the merchandise delivered
    Credit card security has been a hot button topic of late, with countless retailers being hacked for the personal data they store. The Verge (Oct 21, 2014)
  29. customer
    someone who pays for goods or services
    Today’s customers are doing more, demanding more and engaging with companies on their own terms. Forbes (Oct 24, 2014)
  30. point-of-sale
    of or relating to or being the location where something is purchased
    The Cambridge team collected data from more than 1,000 transactions at more than 20 ATMs and point-of-sale terminals. Washington Post (Feb 12, 2014)
  31. terminal
    a device providing access to a computer
    In stores, the customer can pay by waving the phone near a credit-card terminal. Wall Street Journal (Oct 22, 2014)
  32. sales tax
    a tax based on the cost of the item purchased and collected directly from the buyer
    Alaska has no state sales tax or income tax, relying mainly on declining oil revenue to pay for services such as state troopers and roads. Los Angeles Times (Oct 2, 2014)
  33. summary
    a brief statement that presents the main points
    Neither is specifically named on the inventory, which notes only in a summary that the collection included dozens of colored works, drawings and prints. New York Times (Oct 24, 2014)
Created on Fri Oct 24 12:26:32 EDT 2014 (updated Mon Oct 27 07:00:58 EDT 2014)

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