Terms starting with

W
Working Capital Turnover

This ratio measures how efficiently a business uses its working capital to generate revenue. Calculated as Net Sales ÷ Average Working Capital, it shows how…

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Write-Down

A write-down is a reduction in the book value of an asset when its fair market value falls below the carrying amount. It reflects asset…

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Weighted Average Cost

This inventory valuation method calculates the cost of goods sold and ending inventory based on the average cost of all similar items available for sale…

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Warrant

A warrant is a financial instrument that gives the holder the right (but not the obligation) to buy a company’s shares at a specified price…

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Work in Progress (WIP)

Work in Progress refers to partially completed goods in a production process. It includes the cost of raw materials, labour, and overhead incurred so far.…

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Write-Off

A write-off is the accounting action of removing an asset or receivable from the books because it no longer holds value. Common examples include bad…

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Working Capital

Working capital is the difference between current assets and current liabilities. It measures a business’s short-term financial health and ability to meet operational expenses and…

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