Capital
Capital refers to the funds or assets invested in a business by its owners or shareholders. It includes both cash and other resources used to generate income. Capital can also mean the retained earnings kept in the business rather than distributed as dividends.
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Controlling Interest
Controlling interest in the ownership of more than 50% of a company’s voting shares, giving the holder authority to make…
Conservatism Principle
An accounting concept requiring that potential losses be recognised immediately, but gains only when realised. It ensures financial statements are…
Contribution Margin
The difference between sales revenue and variable costs. It shows how much income is available to cover fixed costs and…
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