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Terminology ABN - The Australian Business Number (ABN) is a single identifier for all business dealings with the tax office and for dealings with other government departments Account A record of a business transaction. When you buy something on credit, the company you are dealing with sets up an "account". This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you extend credit. Account payee only Words often written on crossed cheques, which direct the bank to pay the cheque only to the bank account of the payee. Accountant A qualified person who is skilled at managing and analysing business financial records. Accounts payable Money you owe to suppliers and other business creditors as a result of purchases of stock and other expenses such as overheads and taxes. Accounts receivable A record of what is owed to you. All of the credit "accounts" - the record of what each customer owes you - taken together are your "accounts receivable". ACN Australian Company Numbers Under the Corporations Act 2001, every company in Australia has been issued with a unique, nine-digit number. Acquisitions In relation to the GST, acquisitions include the things you buy (goods, services and anything else) for your business. They also include many other transactions, such as obtaining advice or information, taking out a lease of business premises or hiring business equipment. Affidavit A declaration in writing on oath, made before a person legally qualified for the purpose. AGM Annual General Meeting. Allotment of Shares The issue of new shares in a company. Application forms for shares usually provide that the applicant agrees to take the number of shares applied for or any lesser number that is allotted. Amortise The gradual process of writing off the cost of an asset, or paying off a liability by means of a sinking fund, over a period of time. Articles of Association The basic document of a registered company defining its internal organisation. It is one of two fundamental documents on which the registration of a company is based. See memorandum of association. ASIC Australian Securities and Investment Commission. Enforces company and financial services laws to protect consumers, investors and creditors; regulates and informs the public Asset Anything of worth that is owned. The assets of a business are money in the bank, accounts receivable, securities held in the name of the business, property or buildings, equipment, fixtures, merchandise for sale or being made, supplies and all things of value that the business owns. ATO Australian Taxation Office Audit Detailed checking of the financial records of a business by an independent qualified person (auditor) in order to verify their correctness or to detect errors or fraud. Australian Business Number (ABN) An identifier for dealings with the Australian Taxation Office and for future dealings with other government departments and agencies. Authorised Capital The total amount of capital that a company, by its memorandum of association, is authorised to offer for subscription. See also, paid up capital. Award An agreement having the force of law, which sets out working conditions and wages for certain types of employment. Bad debts Money owed to you that you can't collect Balance The amount of money remaining in an account. The total of your money in the bank after accounting for all transactions (deposits and withdrawals) is called a "balance". Balance Sheet An important business document that shows what a business owns and owes as of the date shown. Essentially a "balance sheet" is a list of business assets and their cost on one side and a list of liabilities and owners' equity (investment in the business) on the other side with the amount for each. The liabilities include all that the business owes. Bank Draft A written instruction to a bank to pay a sum of money to the person specified on the draft that is a safe and convenient way of remitting money overseas. Bank Reconciliation A comparison between the bank's record of transactions and the record of the firm's cash book. After taking into account such items as unpresented cheques and bank charges etc., the two records should show an identical balance. Bankrupt A debtor, who has volunteered or been forced to appear before a Bankruptcy Court and has been judged insolvent, because s/he has insufficient assets to meet the demands of all creditors. Beneficiary Someone named to receive property or benefits in a will or trust. Bill of Sale A document under seal, which formally transfers ownership of property specified in the document from the borrower to the lender, until such time as the debt has been paid in full. Bond A payment by a tenant to a landlord before the tenant takes over the premises and from which the landlord may be able to deduct arrears of rent or the cost of rectifying damage. Bookkeeping The process of recording business transactions in the accounting records Bridging Loan A loan to provide short-term finance, usually to buy property or land, where the loan is to be cleared by longer-term borrowing, or the sale of assets. Budget An estimate of expenses and revenue required. Business Activity Statement (BAS) A single form used to report business tax entitlements and obligations, including the amount of GST payable and your input tax credits. Business Activity Statement is submitted to the ATO on a monthly or quarterly basis reflecting the GST paid and received by the business Business Name The name of a business officially listed in the state or territory Register of Business Names. Regulated by State Governments in conjunction with ASIC. Business names are required to be registered in every state and territory in Australia. Business names will be rejected in many circumstances. A company name gives Australia wide coverage of the business name within the guidelines of ASIC. Capital The total owned and borrowed funds in a business. Capital Gain A financial gain made from selling fixed assets such as land, buildings, or a business at a price above the original purchase price. Capital Requirement A list of expenses that must be met to establish a business. Even before a business is started, the owner should start keeping records. Cash Includes all money in the bank, in the cash drawer and in petty cash. Banknotes, coins, bills and negotiable securities (like cheques) is cash. But so is the money you can draw on demand - your bank accounts or savings accounts also represent "cash". Cash Book A record of cash payments and receipts, showing these under various categories. Cash Discount A deduction that is given for prompt payment of a bill. Cash Flow The flow of internal funds generated within the business as a result of receipts from debtors, payments to creditors, drawings and cash sales. Cash Receipts The money received by a business from customers Change of Directors For a change of directors in a company the details must be completed on ASIC Form 484 Change of Company Name A company may change its name subject to certain provisos. The details must be completed on ASIC Form 205. Company Name Registration This is achieved with ASIC when a company is incorporated. Company Seal Company seals used to be required by law but now they are optional to make contracts and execute documents. Co-signers People whom together share responsibility on behalf of a business by jointly signing documents or cheques. Collateral Security provided by a borrower to cover the possibility that the loan will not be repaid. Company A business owned by a group of people called shareholders, which has its own legal identity separate from its owners. Consent Proposed members and directors must give their consent to be members or directors of the company. Constitution A constitution generally sets outs the rules governing the rights of members, the conduct of members and director's meetings, powers of directors and their appointments and remuneration. Consumer Price Index (CPI) A measure of the aggregate rise or fall in prices of commonly used goods and services, published by the Commonwealth Government as a basis, among other things, for deciding what overall increases should be made to wages and salaries. Contingent Liability A liability which will only arise upon the happening of a certain event, for example, the guarantor of a loan being asked to honour the guarantee if the borrower defaults. Contract A legally binding agreement between two or more parties. Controllable Expenses Those expenses that can be controlled or restrained by the businessperson. Conversion to a Single Director Company Back in the old days, a proprietary company needed two directors. The two directors of the Pty Ltd were generally just mum and dad. Even though both may work in the business - you now only need one director. What are the dangers of being a director? You can be personally liable for the company debts and taxes. There is a real danger that if the company goes bust that the assets of BOTH mum and dad go to the creditors. The risk doubles when both are directors. There is no need for this added risk. In the mid 1990's, the government changed the laws to allow single director proprietary companies. Copyright A type of property right that protects the expression of ideas such as literary or dramatic works, television productions, drawings etc., from being used for commercial gain without permission of the copyright owner. Registration is not a prerequisite for protection. Cost of Goods Sold The total cost to the business of the goods sold during an accounting period. In its simplest form this is the sum of the opening stock plus all purchases less the closing stock. Cover Note A temporary certificate of insurance issued by an insurance company to give immediate insurance cover until a formal document is prepared and issued. Credit An entry made on the right hand side of an account and indicating a gain to a liability, owners equity or revenue account. Credit Application A form to be completed by an applicant for a credit account, giving sufficient details to allow the seller to establish the applicant's credit worthiness. Credit Control Any policy designed to increase or decrease credit. Credit Limit The upper limit of credit that a business will allow a customer to have. Creditor A person or business to whom money is owed. Current Assets Includes cash, short-term deposits, customer's accounts, stock (includes work in progress, raw materials and finished goods) that will be converted into cash during the normal course of business, within a year. Current Liabilities Short-term debts such as bank overdraft, creditors and provisions set aside to pay taxation and other commitments (for example, holiday or long service leave) and expected to come due within one year of the Balance Sheet. Debenture A fixed interest investment in a company, which has priority for interest payments, generally redeemable after the lapse of a specified time. Debit To debit is to place an entry on the left-hand side of an account. A debit in a liability account makes it smaller. A debit in an asset account makes it larger. Debt That which is owed. If you borrow money, buy something on credit or receive more money on an account than is owed, you have a "debt". Debt Capital Money from external sources used to finance a business. See also equity capital. Debtor A person or business who owes money. Default To fail to meet an obligation when due, such as paying a debt. Demand An order to comply with an obligation. In business, paying on "demand" means that the obligation must be satisfied immediately when requested. Depreciation Expense A gradual reduction of the value of a fixed asset and gradual application of this cost to the expenses of a business over the useful life of the asset. Depreciation Schedule A table showing depreciable assets, the year each was purchased, its cost, the percentage by which it is depreciated each year and written down current value. Deregistration of a Company You can apply to deregister a company if:
Director A director of a company is defined as the person appointed to the position of director. Proprietary companies need only have one director. Public companies require three directors. Directors have the power to manage the business of the company. Direct Costs The costs incurred, in addition to fixed costs, as a result of manufacturing a product or providing a service. Direct costs are made up of direct material, direct labour and direct manufacturing or servicing costs. Director's Guarantee A personal guarantee given by a director of a company that s/he will be personally responsible for a debt or other liability of the company. Usually requested in credit applications, leases, loans and hire purchase agreements. Disbursements Funds paid out of a business in settlement of obligations. Discount A deduction made from the normal cost or purchase price. Dishonoured The word used to describe a cheque, which the bank will not pay, because the customer's account lacks sufficient funds. Dividend A distribution of the profits of a company among its members or shareholders. Division 7A Division 7A is an integrity measure to ensure that private companies can no longer make tax free distributions of profits to shareholders or shareholders' associates in the form of payments, loans and debts forgiven. Division 7A treats three kinds of amounts as dividends paid by a private company:
Entity An individual (sole trader), partnership, a body corporate, a corporation, an incorporated association or body of persons, a trust or superannuation fund. Entrepreneur A person who organises and manages a business, but usually only applied to people who have shown exceptional ability and imagination in launching and succeeding with new business ventures. Equities Stocks and shares invested in a business and not bearing fixed interest. Equity Capital Money provided by the business owner/s to finance the business. Expenses Costs incurred by a business in earning income, for example, rent, advertising, wages etc. Factoring Involves the cash purchase of a business's sales invoices at a discount, after which, the factoring company collects the invoiced amounts from the business's customers. Factoring is used where the business needs immediate cash. Family Trust Refers to a discretionary trust set up to hold a family's assets or to conduct a family business. Generally, they are established for asset protection or tax purposes. Family Trust Income One of the key benefits of a family trust is that the trustee can distribute income earned by the trust [from the trust property] in any way they see fit, provided distributions are made to people who qualify as beneficiaries. They do not have to make trust distributions in any particular proportion or in the same proportions as they did in previous years. Feasibility Study An examination of a particular project or business to assess its chances of operating successfully, before committing large amounts of money to it. Finance Money resources Financial Statements Formal reports prepared from accounting records describing the financial position and performance of the business. Financial Year An accounting period of 12 months, often coincident, for convenience, with the fiscal year (1 July to 30 June). Financing Obtaining money resources. Businesses usually have to obtain finance at some time, either to go into business or expand operations. Fixed Assets The land, buildings, vehicles, materials and equipment owned by a business, which are used to earn revenue rather than being for sale. Fixed Costs Costs which are incurred by a business whether it is operating to generate income or not and which do not necessarily increase or decrease as a total volume of production, increases or decreases. Rent, for example, must be paid whether or not any business is accomplished. Franchise A business arrangement in which knowledge, expertise and often a trade mark or trade name are licensed to an operator, generally for an initial fee and a yearly payment. Franchisee The purchaser of a franchise licence who operates one or more outlets of the franchise business. Franchisor The owner of a franchise system Gearing The ratio between the business's debt and equity finance. Goodwill The excess price asked for the sale of a business over the value of its physical assets; an intangible asset, the price of which represents a payment for the existing client base and future profits. Gross The total overall amount. For example, gross profit is the trading profit of a business without any deductions for business expenses. Gross Profit The excess of net sales over cost of goods sold usually expressed as a percentage. GST-free Some supplies are GST-free, which means you do not charge GST for them but you are entitled to claim input tax credits for anything acquired or imported to use in your business. Guarantee A guarantee is a signed document guaranteeing the payment of a debt should there be default. Often directors of companies are asked to give personal guarantees in relation to leases, bank loans etc. By signing the guarantee the director loses the limited liability provision. Hire Purchase A system for financing the purchase of plant and equipment, where the ownership is vested with the lender until the final payment is made. The borrower is required to place a deposit and make periodic (usually monthly) repayments at a flat rate of interest. Hybrid Trust A combination of a Discretionary Trust and a Unit Trust. Income Money that is being earned by the business. Income Statement A financial document that shows how much money (sales) came in and how much money (costs) was paid out. Subtracting the costs from the sales gives you your profit and all three are shown on the income statement. Indemnity Insurance Risk protection for actions for which a business is liable. Insurance that a business carries to cover the possibility of loss from lawsuits in the event the business or its agents were found at fault when an action occurred. Induction Training Training for new employees regarding conditions of service, physical layout of the workplace, safety rules, local conventions and customs and supervisory procedures. Input Tax Credits you are entitled to an input tax credit for the GST included in the price you pay for an acquisition or the GST paid for an importation if it is for use in your enterprise. Input Taxed Some supplies are input taxed, which means you do not charge GST for them but neither are you entitled to input tax credits for anything acquired or imported to make the supply. Intangible Assets Those assets of a business, which cannot be assigned a firm, fixed value, such as leases, franchises goodwill and patent rights. Inter-firm Comparison A comparison between the financial and productive performance of a business with the industry averages. Interest The cost of borrowing money. Inventory The value of all the stock of physical items that a business uses in its production process or has for sale in the ordinary course of doing business. Investment Money used to purchase any capital items for the business and expected to yield an income. Invoice A document that shows the customer charges for goods delivered or work done. Invoice Financing See factoring. Lay-by An arrangement where the customer in a retail store makes a deposit on an article and pays the amount owing in instalments, while the retailer stores the article until the last payment has been made. Lease A legal contract covering the possession and use of property, plant or equipment between the owner (lessor) and another person (lessee) at a given rent, for a stated length of time. Leasing Finance A method of acquiring business equipment without capital outlay. The bank or finance company buys the equipment and leases it to the customer, in return for regular rental payments for the duration of the lease period. Lessee A person who enters into a lease contract as the user of the land, buildings, plant or equipment. Lessor An owner who allows his/her land, buildings, plant or equipment to be used under a lease contract. Limited Partnership A legal partnership where some owners are allowed to assume responsibility only up to the amount invested. Liquidate To settle a debt or to convert to cash. This literally means to do away with. Liquidator A qualified person appointed by a court to close down a business that is a proprietary company and realise and distribute its assets in payment of its liabilities. Liquidity Ratio A comparison of two accounts in a Balance Sheet, current assets divided by current liabilities. Loan Money lent at interest. A lender makes a "loan" with the idea that it will be paid back as agreed and that interest will be paid for the use of the money. Loss of profits Insurance Insurance to cover loss of profits incurred by the policyholder in the event of some calamity overtaking the policyholder's business, so that trading has to cease. Management The role of conducting and supervising a business. Margin The difference between the selling price and the purchase price of an item usually expressed as a percentage of the selling price. Mark-up The price increase between buying at wholesale and selling at retail often expressed as a percentage of the wholesale or cost price. Compare margin. Marketing Finding out what customers want, then setting out to meet their needs, provided it can be done at a profit. Marketing includes market research, deciding on products and prices, advertising promoting distributing and selling. Marketing Plan Details of specific tasks worked out by and for a business concerning how market research, product choice and pricing, advertising, promotion and distribution will be done. Marketing Strategy A business's approach to marketing its products/services expresses in broad terms, which forms the basis for developing a marketing plan. Memorandum of Association A legal document that lays down the objects of a registered company and details of the regulation of the company's business dealings. It is one of the two fundamental documents upon which registration of any company is based. See articles of association. Merchandise Goods that may be sold or traded. Merchandising Trading in a range of goods. Promoting the whole range of goods that are sold in a business. Minutes Minutes are a record of the proceedings and resolutions of general meetings and directors' meetings, as well as resolutions passed outside of meetings. Keeping minutes is a requirement of the Corporations Act 2001 . Minutes contain fairly standard content that must be verified after the meeting. Negative Gearing When an investment is purchased with the assistance of borrowed funds and where the income from that investment (after the deduction of expenses) is less than the interest commitment in the course of a year. Net What is left after deducting all charges. Net Profit The remainder after all expenses of an accounting period are deducted from all revenue of the same period. Net Worth The owner's interest in a business, calculated by subtracting all liabilities from the assets of the business. Niche A small specialised segment of a total market. Not Negotiable Words often written on crossed cheques, which do not prevent the cheque from being transferred. See account payee only. Official Receiver A person appointed to investigate and manage the affairs of a company in receivership. Operating Expense All the expenses normally incurred in running a business, during an accounting period, excluding the cost of goods sold. Option An agreement, often for a consideration, which permits the purchase or sale of something within a stipulated time, in accordance with the terms of the agreement. For example, a right by a tenant to take up a further lease of premises, usually under conditions outlined in the original lease. Overdraft A form of loan by which a person with a trading bank current account is given permission to continue making drawings on the account up to an agreed limit, after the balance has been reduced to nil. Overheads Expenses which are incurred in producing a commodity or rendering a service, but which cannot conveniently be attributed to individual units of production or service. Examples are heating, lighting etc. Paid-up-Capital The total capital of a company. It comprises both shares issued for cash or for acquisition of assets and bonus shares. Partnership A legal business relationship of two or more people who share responsibilities, resources, profits, and liabilities. Patent The granting by a government of monopoly rights to the owner of an invention to manufacture and sell it for a certain number of years, conditional on the owner being willing to immediately reveal the ideas incorporated in the invention, so that they can be published for the advancement of knowledge of the general public. Pay As You Go (PAYG) Instalments Are the amounts you pay directly to the Commissioner of Taxation to meet your income tax and other liabilities and are usually paid each quarter. Payable Ready to be paid. Payee Person to whom money is paid. Personal Assets The money you have in the bank, whatever is owed to you, any securities (shares) that you own, the property you own, whatever part of your home that you own, your furniture and appliances and all the miscellaneous things that you personally own. Personnel Persons collectively in the employ of a business. Petty Cash A small amount of money kept for minor purchases for the business, which do not warrant writing a cheque. Posting Making entries in an account system or book from original documents such as invoices and receipts. Power of Attorney Power to act on behalf of another person for specified purposes. Premium Consideration paid for an insurance policy. Principal In the case of a loan, refers to the actual amount borrowed and on which interest is paid. Pro rata In proportion. Profit Total revenue less total expenses for a period of time calculated in accordance with generally accepted accounting principles. Profit and Loss Statement A Statement of revenue and expenses showing the profit or loss for a certain period of time. Profit Margin The amount that the price of a product or service is raised above its cost in order to provide a gross profit. Projection A forecast of future trends in the operation of a business. Proprietary Company A business which is owned by not less than two persons and not more than 50 persons and which restricts the right of the shareholders to transfer shares. Such a business is a separate legal entity and must use the words Proprietary Limited (Pty Ltd) after it name. Proprietorship The value of the proprietor's assets in a business less any external liabilities. Receipt A written acknowledgement of having received money or goods specified. Receivership The legal condition a company is placed in when an official receiver is appointed to investigate and manage its affairs. Registered Office A company must have a registered office in Australia to which communications and notices to the company may be addressed. The Company's name must be displayed at the registered office. A company must display its name prominently at every place at which the company carries on business. Registers A company under the Corporations Act must maintain a register of Members, Option Holders, Debenture Holders and Seals. Reserving a Name Reservation of a proposed name is optional. A person may lodge an application to reserve a specified name of an intended company with ASIC. If the name is available it will be reserved for 2 months. Residual The pre-agreed estimated value at the end of a leasing period of an item subject to a leasing agreement. Retail To sell directly to the consumer, usually in small quantities in comparison with the total level of sales. Return on Investment (ROI) The ratio of net profit after income tax, over owner's equity. Usually expressed as a percentage. Right of Assignment In relation to business premises, a right given in the lease agreement for a tenant to assign the lease to another tenant when the business is sold. Sales The total value of goods sold or revenue from services rendered. Secured Protected or guaranteed as in the case of a loan where the lender holds the title of some asset until the borrower has repaid the loan in full. Service Business A business that deals in service activities such as a retailer, tourism business, banking, education provider, etc. Shares A share is a proportionate interest of a shareholder in the net worth of a company. A share's value is that proportion of the total net worth of the company's enterprise. Shareholder The owner of shares within a company. Shelf Company A Shelf Company is a company that has been pre incorporated to enable transactions that have occurred since the date of incorporation to be included in the accounts of the company. SMSF Self Managed Superannuation Fund A Self Managed Superannuation Fund is a Superannuation Fund that the members manage themselves. Sole Trader A person who trades by himself/herself without the use of a company structure or partners and bears alone full responsibility for the actions of the business. Solvent The condition of a business when all debts can be paid as they come due. Stock Physical items (inventory) that a business uses in its production process or has for sale in the ordinary course of doing business. Stock at Valuation (SAV) Stock valued at wholesale or cost price. Stock Control The method of determining how much stock should be held and how much needs to be reordered and when, with the aim of controlling stock holding costs while maintaining efficient operation of the business. Stock Turnover The ratio of cost of goods sold over average stock (at cost). This indicates how many times, on average, the entire inventory (stock) was sold and replaced during the year. Superannuation A tax effective means of putting aside money during your working life for use in retirement. Supplies In relation to the GST, supplies include the goods and services you sell through your enterprise and many other transactions such as providing advice or information, leasing out commercial premises or providing hire equipment. Supply For GST purposes, supply is defined as: A supply is any form of supply and includes:
Tax Invoice A document generally issued by the supplier. It shows the price of a supply, indicating whether it includes GST, and may show the amount of GST. It must show other information, including the ABN of the supplier. You must have a tax invoice before you can claim an input tax credit on your activity statement (except for purchases of $50 or less). Tender An offer in writing to carry out work, which has been specified by another person. The offer quotes a fixed price, which will be charged for doing the work. Term Loan A loan for a fixed period of more than one year and repayable by regular instalments. TFN Tax File Number Individuals, Partnerships, Companies Trusts and SMSF's need their own TFN for lodgement of tax returns with the ATO. The Settlor of a Trust The settlor's function is to give the assets to the trustee to hold for the benefit of the trust's beneficiaries on the terms and conditions set out in the trust deed. The settlor executes the trust deed and then, generally, has no further involvement in the trust. Trade Credit An arrangement to buy goods or services on account, that is, without making immediate cash payment. Trade Discount An allowance made by a seller to a buyer at the time of purchase, for the deduction of a percentage of the price, provided the payment is made within agreed terms. Trade Mark Can be a letter, number, word, phrase, sound, smell, shape, logo, picture, aspect of packaging or any combination of these, which is used to distinguish goods and / or services of one trader from those of another. Trial Balance A list of all balances in the ledger at a given time. Trusts Unit Trust, Family Discretionary Trust, Hybrid Trust. Trust Deed The terms and conditions under which a trust is established and maintained are set out in its deed. The Trustee The trustee is responsible for the trust and its assets. The trustee has broad powers to conduct the trust, and manage its assets. In a family trust, the trustees are usually Mum and Dad (or a company of which Mum and Dad are the shareholders and directors). Their children and any other dependants are usually listed as beneficiaries. Under-Capitalisation Insufficient investment of funds in a business to enable it to function without the pressures of finance. Unit Trust A Unit Trust is similar to a Family Trust but is used for businesses rather than a family. The Unit Trust is simply the extension of a Family Trust into the field of commerce. At the end of each year, income is distributed to the Unit Holders in proportion to the units that the beneficiary holds. The Trustee has no discretion. Unsecured Loan A loan that is not backed up by any collateral, such as a home or an automobile offered as security. Valuation The process of appraising the worth of property according to some recognised criteria. Variable Costs The costs additional to fixed costs of running a business that can vary depending on the level of demand and activity. Vendor A seller of goods or of a business. Venture Capital The amount of capital invested in a business where the chances of success are uncertain. Volume An amount or quantity of business activity. Walkin, Walkout (WIWO) An expression normally used in its abbreviated form, regarding a business for sale. It indicates that the business is for sale as a going concern and may be purchased without interruption to trading. Wholesale Selling in large quantities to businesses that will then resell to consumers in smaller quantities. Worker's Compensation Money paid to an employee to compensate for injuries received in connection with their work. All employers must insure against claims for this kind of compensation. Working Capital The excess of current assets over current liabilities of any business at any time. |
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