Capitalisation

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Revision as of 10:39, 30 May 2015 by imported>Doug Williamson (Added more space)
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1. Financial accounting.
When a fixed asset is purchased the cost is not debited to the income statement (or profit and loss account). Instead the debit is to the balance sheet, creating an asset.


2.
The total market value of a firm's capital.


3.
The adequacy of the amount and nature of a firm's capital, particularly when the firm is a bank.


See also