| A | B |
|---|
| Accounting | The process of keeping and interpreting financial records |
| Appendix | A segment added to the end of a document; includes supporting information |
| Balance sheet | A financial statement that captures the financial condition of the business at that particular moment |
| Barrier to (market) entry | Anything that blocks the way or makes it more difficult to enter a particular market |
| Bottom line | Net outcome |
| Business model | The company’s method or plan for making money |
| Business plan | A company’s blueprint for success; shows how the business works now and how it is intended to work in the future; the written business model |
| Business structure | The company’s configuration of employees for accomplishing specific business tasks; how the business is organized |
| Capital investment | The amount of money the business has invested in its goods and other property |
| Capital structure | The organization of the influx and outflow of the company’s money, including where the money goes on a regular basis; how a business pays for its operations |
| Cash flow | The movement of funds into and out of a business; determines the amount of cash the business has to work with at any given time |
| Cost estimate | A ball-park figure (or guess) of how much will be spent on a given activity |
