🧾 Finance and accounting

Bookkeeping, financial statements, ratios and the corporate finance behind them.

All 🌱 Foundations and validation 🎯 Market and competition 🛠️ Business models and product 📣 Marketing and growth 📊 Business metrics and cash 💜 Funding and ownership 🧾 Finance and accounting 🏦 Banking and investing 🧮 Tax ⚖️ Legal and compliance 👥 People and operations 🌍 Economics and trade

One-time revenue Onerous contract Operating activities Operating cost Operating earnings Operating expense Operating income Operating income before depreciation and amortisation (OIBDA) Operating loss (OL) Operating margin Operating profit Operating profit margin Operating revenue Original cost Other comprehensive basis of accounting (OCBOA) Other current assets (OCA) Other current liabilities Other long-term liabilities Other post-employment benefits (OPEB) Out-of-pocket expenses Outlay cost Overcapitalisation Overhead Overhead rate Overhead ratio Payables turnover Payee Payer Payment Payout Physical capital Ploughback ratio Prepaid expenses Pretax profit margin Price to free cash flow Price to tangible book value Price-to-book ratio Price-to-cash-flow ratio Price-to-sales ratio Prime cost Pro forma Pro forma invoice Pro rata Production costs Profit Profit and loss statement (P&L) Profit before tax Profit centres Profit margin Progress billings Proration Provision Provision for credit losses (PCL) Pure risk Push down accounting Quality of earnings Quick assets R&D expenses Ratio analysis Raw material expenses