Terms starting with
Head Office Account
An accounting record used in branch accounting to track transactions between the branch and the head office. It reflects capital transfers, expenses, revenues, or intercompany…
READ MOREHigh-low Method
High-low method is a simple technique used to estimate fixed and variable cost components from past data. It compares total costs at the highest and…
READ MOREHurdle Rate
Hurdle rate is the minimum return a company expects on an investment or project to justify the risk. It’s often based on the cost of…
READ MOREHolding Company
Holding company is a business entity that owns controlling interest in other companies (subsidiaries) but doesn’t typically produce goods or services itself. Its primary role…
READ MOREHistorical Costs
Historical cost is the original purchase price of an asset, recorded at the time of acquisition. It includes all costs to bring the asset to…
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