Warrant
A warrant is a financial instrument that gives the holder the right (but not the obligation) to buy a company’s shares at a specified price before expiration. Warrants can affect equity accounting and are often issued with bonds or preferred shares as incentives to attract investors.
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Withdrawals (Owner’s Drawings)
Withdrawals refer to funds or assets taken out of the business by the owner for personal use. These are recorded…
Working Trial Balance
A working trial balance is an internal report prepared before finalising financial statements. It includes all ledger accounts and adjustments,…
Work Order Accounting
Work order accounting tracks the costs, materials, and labour associated with specific projects or manufacturing jobs. It helps determine actual…
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