working-capital adjustment
- working-capital adjustment
A current-cost accounting adjustment made to the working capital of a business. Bank balances and overdrafts may fluctuate with the volume of stock held, the debtors, and the creditors. If the bank balances and overdrafts arise from such fluctuations, they too should be included in the monetary working capital, together with any cash required to support the daily operations of the business.
Accounting dictionary.
2014.
Look at other dictionaries:
working capital adjustment — USA A post closing adjustment of the purchase price to account for a true up (as of the closing date of the acquisition) of the target company s estimated net working capital accounts (cash, accounts receivable, inventory and other current assets … Law dictionary
monetary working-capital adjustment — working capital adjustment … Accounting dictionary
monetary working capital adjustment — See: working capital adjustment … Accounting dictionary
Working capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Working tax credit — (WTC), is a component of the current tax credits scheme in the United Kingdom part of the system of means tested social security benefits. The related component of the scheme is the Child tax credit (CTC). Tax credits were introduced in their… … Wikipedia
Invested Capital — represents the total cash investment that shareholders and debtholders have made in a company. There are two different but completely equivalent methods for calculating invested capital. The operating approach is calculated as:Invested capital =… … Wikipedia
gearing adjustment — In current cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital. It is justified on the grounds that a proportion of the extra financing is supplied by… … Accounting dictionary
gearing adjustment — In current cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital It is justified on the grounds that a proportion of the extra financing is supplied by the … Big dictionary of business and management
Worker Adjustment and Retraining Notification Act — The Worker Adjustment and Retraining Notification Act (WARN Act) is a United States labor law which protects employees, their families, and communities by requiring most employers with 100 or more employees to provide sixty (60) calendar day… … Wikipedia
Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia