Tracking Financial Performance Standards of ... - Sa-Dhan

Tracking Financial Performance Standards of Microfinance InstitutionsTermDual EffectDue DateEarned CapitalEarned IncomeEarnings per Share (Eps)Earnings ReportEncumbranceEndorsementEquipmentEquityEscrowExempt OrganizationExpenditureDefinitionThe principle that states that all business transactions are recorded as havingat least two effects on the basic accounting elements.The date on which a note must be paid. Also called the maturity date.Capital that arises from profitable operations of the corporation; usually calledretained earnings.Wages, salaries, professional fees, and other amounts received as compensationfor services rendered.Measure of performance calculated by dividing the net earnings of a companyby the average number of shares outstanding during a period. The portion ofa company's profit assigned to each share of stock. For example, if the profitis currency (Dollar, Rupees, Pounds) 1 million and 500,000 shares areoutstanding, the earnings per share would be currency (Dollar, Rupees, Pounds)1 million ÷ 500,000 shares = currency (Dollar, Rupees, Pounds) 2. Listed inthe per share of common stock amounts category on the statement of earnings.A financial statement that reports the results of a company's business operations(revenue and expenses) for a set period, usually one year. Also called an incomestatement, statement of earnings, statement of operations, and statement ofprofit and loss.(1) Mortgage or other lien on the entity's assets; (2) Anticipated expenditure;(3) Uncompleted or undelivered portion of a purchase commitment. Expectedliabilities.A signature or stamp on the back of a check that transfers ownership of thecheck to the bank or another person.The physical assets needed by a business in order to operate.The value of property in an organization greater than total debt held on it.Equity investments typically take the form of an owner's share in the business,and often, a share in the return, or profits. Equity investments carry greaterrisk than debt, but the potential for greater return should balance the risk.Residual interest in the assets of an entity that remains after deducting itsliabilities. Also, the amount of a business' total assets less total liabilities. Also,the third section of a balance sheet, the other two being assets and liabilities.The right or claim to the properties of a business enterprise. The part of acompany's assets that belongs to the stockholders. In other words, the amountthat would remain if a company sold all of its assets and paid off all of itsliabilities. Listed as stockholders' equity on the statement of financial positionand on the statement of stockholders' equity.Money or property put into the custody of a third party for delivery to agrantee, only after fulfillment of specified conditions.Organization which is generally exempt from paying income tax. Exemptorganizations include religious organizations, charitable organizations, socialclubs, and others.Payment, either in cash, by assuming a liability, or by surrendering asset.124