Examlex
Goals specify today's means; plans specify future ends.
Capital Fund
A reserve of money that is set aside for long-term investment projects or to cover future expenses and liabilities.
Endowment Fund
A fund established to finance a particular purpose of an organization, where the principal is kept intact while the investment income is available for use.
Deferral Method
An accounting technique used to delay the recognition of expenses or revenues until the related cash is paid or received.
Financial Statements
Written records that convey the business activities and the financial performance of a company. They typically include the balance sheet, income statement, and statement of cash flows.
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