Lesson 9: Debt and Equity Financing

Glossary - Know Your Words

Accounting is the language of business. To become proficient in accounting, it's essential to understand the terminology associated with each concept. Every lesson introduces specific terms, and we encourage you to take the necessary time to study each one carefully. Our glossary allows you to learn definitions in the context of related terms. It's a simple yet powerful tool that our university students have trusted for years to master accounting.

Bond Exchange
Bond Indenture
Bonds
Bonds Issued at a Premium or Discount
Bonds Issued at Face Value
Callable Bonds
Capital Contributions
Capital Stock
Collateral
Common Stock
Convertible Bonds
Cumulative Preferred Stock
Debentures
Debt Financing
Default
Dividend Declaration
Dividend Preference
Dividends
Dividends in Arrears
Equity Financing
Foreclosure
Fully Amortizing Mortgage
Interest
Issued Stock
Long-Term Liabilities
Maturity
Mortgage Loan
Mortgage Note
Mortgage Note Payable
Mortgage-Backed Bonds
Non-Cumulative Preferred Stock
Outstanding Stock
Paid in Capital in Excess of Par
Par Value
Preferred Stock
Principal
Secured Bonds
Security
Senior Bonds
Serial Bonds
Shares
Subordinated Bonds
Term
Term Bonds
Trust Deed
Unsecured Loan