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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 77 result(s) for "equity".
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Filtered by search term 'equity'
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16
A
authorized number of shares of stock
authorized number of shares of stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
B
Balance Sheet
A balance sheet is the financial statement that shows the business's assets, liabilities, and equity at a specific point in time.
The Accountant's Dictionary
• accounting, finance, financial-statements
book value
Book value is the accounting value of an asset, liability, or equity interest as recorded in the financial statements.
The Accountant's Dictionary
• accounting, finance, asset-valuation
book value per share of stock
book value per share of stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
C
callable preferred stock
callable preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
capital
capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
capital expenditures
capital expenditures is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
capital market
capital market is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
capital stock
capital stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
capitalize
capitalize is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
common stock
common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
common stock account
common stock account is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
common stock dividend distributable
common stock dividend distributable is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
contra equity account
contra equity account is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
contra owner's equity account
contra owner's equity account is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
contributed capital
contributed capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
convertible preferred stock
convertible preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
cost method of recording treasury stock
cost method of recording treasury stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance, management-accounting
cumulative preferred stock
cumulative preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
D
debt to equity ratio
debt to equity ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
donated capital
donated capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
E
earnings per share (EPS)
earnings per share (EPS) is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
equity
equity is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
equity financing
equity financing is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
equity section of the balance sheet
equity section of the balance sheet is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance, compliance
F
free cash flow per share
free cash flow per share is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance, cash-flow
J
J. Ott, Capital
J. Ott, Capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
L
legal capital
legal capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
M
market share
market share is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
marketable equity securities
marketable equity securities is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance, compliance
Mary Smith, Capital
Mary Smith, Capital is an owner's equity or partner capital account used to record ownership interest for Mary Smith.
The Accountant's Dictionary
• accounting, finance
Matt Jones, Capital
Matt Jones, Capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
N
negative owner's equity
negative owner's equity is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
net income available for common stock
net income available for common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
no-par value stock
no-par value stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
noncumulative preferred stock
noncumulative preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
nonparticipating preferred stock
nonparticipating preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
O
omitted dividends on preferred stock
omitted dividends on preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
outstanding shares of common stock
outstanding shares of common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
owner's (stockholders') equity
owner's (stockholders') equity is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
owner's capital account
owner's capital account is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
owner's capital account - beg of year
owner's capital account - beg of year is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
owner's equity accounts
owner's equity accounts is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
P
paid-in capital
paid-in capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
paid-in capital from treasury stock
paid-in capital from treasury stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
paid-in capital in excess of par value
paid-in capital in excess of par value is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
paid-in capital in excess of par value - common stock
paid-in capital in excess of par value - common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
paid-in capital in excess of par value - preferred stock
paid-in capital in excess of par value - preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
paid-in capital in excess of stated value - common stock
paid-in capital in excess of stated value - common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
par value of common stock
par value of common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
par value of preferred stock
par value of preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
participating preferred stock
participating preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
preferred stock
preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
preferred stock $100 par
preferred stock $100 par is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
preferred stock account
preferred stock account is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
premium on common stock
premium on common stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
premium on preferred stock
premium on preferred stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
publicly traded stock
publicly traded stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
R
R. Smith, Capital at Beginning of Year
R. Smith, Capital at Beginning of Year is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
retained earnings
Retained earnings are the cumulative profits of the business that have been kept in the company rather than distributed to owners.
The Accountant's Dictionary
• accounting, finance, equity
return on average common stockholders' equity
return on average common stockholders' equity is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
return on capital employed
return on capital employed is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
return on stockholders' equity
return on stockholders' equity is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
Robert Morgan, Capital
Robert Morgan, Capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
S
safety stock
safety stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
shareholder
shareholder is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
shareholders' equity
shareholders' equity is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
statement of stockholders' equity
statement of stockholders' equity is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
stock certificate
stock certificate is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance, payroll
stock dividend
stock dividend is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
stock option
stock option is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
stock split
stock split is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
stockholder
stockholder is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
stockholders' equity
stockholders' equity is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
T
Tony Mandella, Capital
Tony Mandella, Capital is an equity or capital term used to describe ownership interest, retained resources, or the financing structure of a business.
The Accountant's Dictionary
• accounting, finance
treasury stock
treasury stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance
W
weighted-average number of shares of stock outstanding
weighted-average number of shares of stock outstanding is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance