Earned Surplus
Another term for retained earnings the portion of net profits that is not distributed as dividends but kept within the company to reinvest or pay down debt. It accumulates over time and reflects how much profit has been reinvested into business growth.
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Endowment Fund
An endowment fund consists of donations or capital set aside to generate ongoing income for a specific purpose commonly used…
Entity Concept
The entity concept states that a business must be treated as a separate economic unit from its owners or stakeholders.…
Economic Value Added (EVA)
Economic Value Added measures how much value a business generates beyond the cost of its capital. It is calculated as…
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