| A | B |
|---|
| Accounting | The process of keeping and interpreting financial records |
| Accounts payable | All monies owed by the business to others |
| Accounts receivable | All monies owed to a firm by its customers |
| Acquisition of funds | Finance activity involving making decisions about financing |
| Administration of assets | Finance activity involving making decisions about a firm’s investments |
| Asset(s) | Anything of value that a business or individual owns |
| Capital budgeting | A process in which a firm’s financial managers determine which projects it should invest in |
| Capital investment decisions | Decisions that determine which projects a business will invest in, how the investment(s) will be financed, and whether to pay dividends to shareholders |
