# Management Accounting

## Maintenance Margin

Maintenance margin can be defined as the minimum amount of equity or the marginal amount of equity that must be held in the margin account. This rule applies to all the investors that bring their securities to the margin accounts. According to the rules

## Marginal Tax Rate

Marginal tax rate can be defined as the amount of tax paid on an additional dollar of income of a person or a business entity. The marginal tax rate of the individual or a business entity will increase with the increase in their income

## Market Segmentation Theory

Market segmentation theory is a modern theory that explains and pertains to the interest rates related to the investments and loans within a market. According to the market segmentation theory there is no relationship or no integrity among the short term and long term

## Market Share

Market share can be defined as the percentage of a typical industry, business or a particular market that is acquired by a specific company or a business entity in a specific period of time. There are a number of ways of calculating market share.

## Balance Sheet Reserve

Balance sheet reserve is a term that is used within the balance sheet of an insurance company. The balance sheet reserve is an expression of liability for the insurance company and in actual it is the amount that is owed by the insurance company

## Balloon Mortgage

Balloon mortgage is a type of short term mortgage. As the name indicates balloon mortgage requires borrowers to pay remaining amount of mortgage collectively in the form of inflated installment. Actually balloon mortgage works with a strategy where the borrower can acquire a short

## Balloon Loan

A balloon loan can be defined as a loan that is not completely amortized at its due term. Since the loan is not fully amortized or it is not fully repaid a balloon payment is required to repay the full principle amount of the

## Balloon Interest

Balloon interest can be defined as an additional interest or an increased rate that is offered on the long term maturity instruments such as bonds or certificates where there is a serial bond issue. As we know in a serial bond issue the bonds

Balanced trade can be defined as an economical situation where the economy or the trade runs in balance. In a balanced trade scenario the economy neither runs in a trade deficit nor does it enjoy a trade surplus. Balanced trade is a kind of

## Balanced Fund

Balanced fund can be defined as a fund that is comprised of a balanced ratio of the stock component, a bind component and monetary component in the form of a single fund. All these components create a single portfolio. These kinds of funds that

## Utility Patent

A utility patent can be defined as a patent that is used to cover the rights, usage and publication of a newly created and useful product any kind of process and machine. The other name of the utility patent is also called as the

## Debt to Income Ratio

Debt to income ratio is a personal measure regarding finance that is used to compare the overall debt of an individual to its overall income. The debt to income ratio is used to measure the ability of an individual to repay the debt taken

## How to find Data for Ratio Analysis

In order to conduct the analysis of financial ratio and to calculate financial ratio of a company we need to acquire data that can be used to conclude specific financial ratios for the company in question. There are a number of ways to acquire

## Sacrifice Ratio

Sacrifice Ratio can be defined as an economic ratio that is used to measure the costs that are associated with the process of slowing the economic growth in order to stabilize or coup up or change the inflation trends. In order to calculate this

## Accountable Plan

Accountable Plan can be defined as the plan of reimbursing the employees of a business entity for the purpose of business expenses. In an accountable Plan the employee receives reimbursement from the business and the amount that is received in the form of reimbursement

## Above the Line Deduction

Above the line deductions can be defined as certain type of financial deductions that are deducted from the income of the individual before adjusting the income for the deduction of the income tax in the gross format. There are a number of examples of

## Abnormal Earnings Valuation Model

It is the method of evaluating a corporation, firm, company or a business entity on the basis of book value and the earnings of the entity. This is the method of finding the worth of a company according to its book value and basic

## Accounting and Auditing Organization for Islamic Financial Institutions AAOIF

AAOIF is a nonprofit organization that was created in order to maintain, promote and establish Islamic accounting and auditing standards for Islamic financial institutions and Islamic business entities. The major objective of this organization is to promote and establish Islamic Shariah Laws regarding the
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