Accounts receivable (abbreviated AR or A/R) is an accounting term, which refers to the money owed to a business by another business or individual in exchange for property or services that were provided on credit. In other words, accounts receivable stands for the money that have not been paid to a business.
Under federal law, an accredited investor is a special kind of investor that due to certain special circumstances or qualities—as the ones indicated in Rule 501 of Regulation D—is allowed to purchase or be offered to purchase unregistered securities.
Accretion from natural causes (also referred to as alluvion) adds soil, sand, and other types of earth to the part of a person’s property that borders water. While this occurs very slowly, a piece of property may grow a lot over time and increase its value. Any addition to one’s property by accretion becomes that person’s legal property. This is in contrast with avulsion, where the original owner of the moved earth continues to own it.
The accrual method of accounting includes accounts payable and accounts receivable instead of ignoring those pending payments.
Accrue has two common definitions:
Accumulated earnings represent a company’s net profit after having distributed dividends to the stockholders. It is often used in accounting to determine how much net profits a company has left after having paid dividends.
Accumulation trust is a type of see-through trust that allows withdrawals to be made or kept within the trust. See-through trusts are established by people with individual retirement accounts (IRA) so that the assets in their IRAs are transferred into a trust should they die before withdrawing all of the assets.
An accusation is informally stating that a person has committed an illegal or immoral act.
An accusatory instrument, similar to a criminal complaint, is a document which formally accuses a defendant of a criminal offense. Generally, this document must be signed by a party who has knowledge that the alleged criminal conduct took place. Failure to properly give the potential defendant an accusatory instrument can result in the case’s dismissal.
A person who has been arrested for or formally charged with a crime is referred to as "the accused." It is another name for the defendant in a criminal case.
