accounting terms(r-u)

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Sales Turnover/Gross Turnover/ Gross Sales	The aggregate amount for which sales are effected or services rendered by an enterprise. The terms gross turnover and net turnover (or gross sales and net sales) are sometimes used to distinguish the sales aggregate before and after deduction of returns and trade discounts.
Secured Loan	Loan secured wholly or partly against an asset.
Share capital	Aggregate amount of money paid or credited as paid on the shares and/ or stocks of a corporate enterprise.
Share Discount	The excess of the face value of shares over their issue price.
Shareholders’ Equity	The interest of the shareholders in the net assets of a corporate enterprise. However, in the case of liquidation it is represented by the residual assets after meeting prior claims.
Share Issue Expenses	Costs incurred in connection with issue and allotment of shares. These include legal and professional fees, advertising expenses, printing costs, underwriting commission, brokerage, and also expenses in connection with issue of prospectus and allotment of shares.
Share warrants	Share warrants or options are financial instruments that give the holder the right to acquire equity shares.
Securities Premium	The excess of the issue price of shares over their face value.
Sinking Fund	A fund created for the repayment of a liability or for the replacement of an asset.
Straight Line Method	The method under which the periodic charge for depreciation is computed by dividing the depreciable amount of a depreciable asset by the estimated number of years of its useful life.
Subscribed Share Capital	That portion of the issued share capital which has actually been subscribed and allotted. This includes any bonus shares allotted by the corporate enterprise.
Substance over Form	An accounting concept according to which the substance and not merely the legal form of transactions and events governs their accounting treatment and presentation in financial statements.
Sundry Creditors / Trade Creditors/Trade payables	Amount owed by an enterprise on account of goods purchased or services received or in respect of contractual obligations. Also termed as trade creditors or account payables or Trade payables.
Sundry Debtors / Trade Debtors/ Trade Receivables	Person from whom amounts are due for goods sold or services rendered or in respect of contractual obligations. Also termed as debtors, trade debtors, account receivables, trade receivables.
Surplus	Credit balance in the profit and loss statement after providing for proposed appropriations, e.g., dividend or reserves.
Trade Discount	A reduction granted by a supplier from the list price of goods or services on business considerations other than for prompt payment.
Unexpired Cost	That portion of an expenditure whose benefit has not yet been exhausted.
Unissued Share Capital	That portion of the authorised share capital for which shares have not been offered for subscription.
Unpaid Dividend	Dividend which has been declared by a corporate enterprise but has not been paid, or the warrant or cheque in respect whereof has not been dispatched within the prescribed period.
Useful life	Useful life is either (i) the period over which a depreciable asset is expected to be used by the enterprise; or (ii) the number of production or similar units expected to be obtained from the use of the asset by the enterprise

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