Outstanding Shares
Outstanding shares refer to the total number of a company’s shares currently held by investors, including institutional holders and company insiders. This figure excludes treasury shares. Outstanding shares are essential for calculating key metrics such as earnings per share and market capitalisation. Changes in this number can significantly affect shareholder value and financial ratios.
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Original Cost
Original cost refers to the initial purchase price of an asset, including all expenditures necessary to bring it to usable…
Order of Liquidity
Order of liquidity is the arrangement of assets on a balance sheet based on how quickly they can be converted…
Overapplied Overhead
Overapplied overhead occurs when the allocated manufacturing overhead costs exceed the actual overhead incurred during a period. This difference usually…
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