Accounts Receivable Financing

Business / Finance / Accounts Receivable Financing: A short-term financing method in which accounts receivable are collateral for cash advances. See: Factoring.
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Note Receivable

Business / Accounting / Note Receivable: A claim against a debtor, evidenced by an unconditional written promise to pay a certain sum of money on or before a specified future date. MORE

Nominal Accounts

Business / Accounting / Nominal Accounts: Accounts that are closed to a zero balance at the end of each accounting period: temporary accounts generally appearing on the income statement. MORE

Net Realizable Value Of Accounts Receivable

Business / Accounting / Net Realizable Value Of Accounts Receivable: The net amount that would be received if all receivables considered collectible were collected: equal to total accounts receivable less the allowance for uncollectible accounts: also called the book v MORE

Number Of Days Sales In Receivables

Business / Accounting / Number Of Days Sales In Receivables: A measure of the average number of days it takes to collect a credit sale: computed by dividing 365 days by the accounts receivable turnover. MORE

Off-Balance-Sheet Financing

Business / Finance / Off-Balance-Sheet Financing: Financing that is not shown as a liability on a company's balance sheet. MORE

Personal Accounts

Business / Accounting / Personal Accounts: These are the accounts of a business's customers and suppliers. They are usually held in the Sales and Purchase Ledgers. MORE