Weighted Average Cost of Capital (WACC)
WACC represents a firm’s overall cost of capital from all sources, debt, equity, and preferred stock, weighted by their proportion in the capital structure. It’s used as a discount rate in investment appraisal to assess project feasibility and shareholder value creation.
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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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