Bookkeeping fraud (also referred to as accounting fraud) refers to types of fraud committed by officers, accountants, and other employees that manipulate company finances and records to achieve some kind of personal gain. There are...
commercial transactions
bookkeeping fraud
Overview
breach of contract
A breach of contract occurs whenever a party who entered a contract fails to perform their promised obligations. Due to the frequency of breaches of contract, a robust body of law has grown to resolve the ensuing disputes.
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breach of warranty
Breach of warranty is defined as the violation of an express or implied contract of warranty, and thus it is a breach of contract. Essentially, it occurs when the warrantor fails to provide the assurance warranted. A seller can expressly or...
broker
A broker is a person or entity that arranges contracts and acts as an intermediary between a buyer and seller for a commission. A broker is an independent party to a transaction and should not be confused with an agent who acts on behalf of a...
brownfield
According to the Environmental Protection Agency (EPA), brownfields are properties that were previously developed, but where expansion, redevelopment, or reuse may be complicated by the presence (or potential presence) of a hazardous...
burden
A burden is a generic term referring to a restriction on a use or activity. Often, the term arises in property law. For instance, real property may carry an intangible burden in the form of covenants or easements. These burdens generally...
burial permit
A burial permit is a required document to be acquired before a body can be buried or cremated. The requirements differ slightly depending on the form of disposition, but the person responsible for burial or cremation cannot proceed without...
burial transit permit
Burial transit permit (also referred to as a removal permit) is a requirement under state law for the deceased to be transferred to the place of burial or disposition. A burial transit permit may be a separate document from a burial permit,...
business expense
Business expenses are the operating costs of a business. Whether a given cost qualifies as a business expense is relevant because business expenses are tax deductible while other forms of expenses are not. To qualify as a business expense,...
business judgment rule
The business judgment rule provides a director of a corporation immunity from liability when a plaintiff sues on grounds that the director violated the duty of care to the corporation so long as the director’s actions fall within the...