Accounting glossary
Accounting glossary
A practical reference covering key accounting and financial terms with concise definitions to simplify business language.
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2 • Most searched
Most searched terms
Top 20 terms frequently searched by Saudi business owners with direct definitions.
Real Estate Transaction Tax
A 5% tax imposed on selling and transferring real estate ownership in Saudi Arabia.
Going Concern Principle
An accounting assumption that the business will continue operating in the foreseeable future.
Prepaid Expenses
Amounts paid in advance for services or benefits consumed later.
Capital
Total funds injected by owners or shareholders to finance operations.
EBIT (Earnings Before Interest and Taxes)
Earnings before interest and taxes, reflecting operating profit.
EBITDA (Earnings Before Interest, Taxes, Depreciation & Amortization)
Earnings before interest, taxes, depreciation, and amortization.
Construction Accounting
Accounting specialization for long-term projects and revenue recognition.
Islamic Sukuk
Sharia-compliant certificates representing proportional ownership in assets.
Closing Entries
Entries made at period end to close temporary accounts and determine net profit.
Adjusting Entries
Entries made at period end to match revenues and expenses to the correct period.
Long-Term Investment
Allocating funds to assets for more than one year for future return.
Credit Note
A document issued by a seller to reduce a previous invoice value.
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ائتمان تجاري
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إدارة الأصول الثابتة
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إدارة المخاطر المالية
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إدارة المطالبات
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إدارة مالية
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إدارة مخاطر
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أرباح محتجزة
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استثمار مالي
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أصول ثابتة
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إعادة شراء الأسهم
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إعادة هيكلة الديون
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الاعتماد المستندي
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