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DefinitionIn financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether...

A stock is a security that proves ownership of an individual or a company in another corporation and it also represents a claim its...

DefinitionKey money is one of several forms of payment made to a landlord. The term has various meanings in different parts of the world....

What is 'Job Footprint' The scope and range of an employee's duties while under a company's employ. A secretary's job footprint might...

What is 'Java' Java is a programming language developed by Sun Microsystems. It is designed to have the ability to run across multiple operating systems...

What is 'Kijun Line' The mid-point between the highest high and lowest low of a particular security. The kijun line, also called...

What is 'Par' Short for "par value," par can refer to bonds, preferred stock, common stock or currencies, with different meanings depending...

DefinitionA pass-through certificates is an instrument that evidences the ownership of two or more equipment trust certificates. In other words, equipment trust certificates may...

What is a 'Lapping Scheme' A lapping scheme is an accounting method that involves altering the accounts receivable section of the balance...

What is 'Late-Day Trading' An unethical (if not illegal) practice of a hedge fund purchasing and then selling securities (usually shares of...