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BACK-END LOAN - A fee for selling or redeeming shares or units of a mutual fund.

BAD DEBTS - Money owned to you or your business that you can't collect. 

BALANCE - The amount of money remaining in an account. 

BALANCE SHEET - The financial statement that shows what a business owns and owes  (the value of the assets, liabilities and owner's equity) at one point in time (on a specific  date).

BALANCE SHEET EQUATION - The accounting equation reported in the balance sheet. 

BANK LOAN PAYABLE - The claim of a bank against the total assets of the borrowing business.

BANK RATE - The rate set each week by the bank.

BASIS POINT - One one-hundredth of one per cent.

BLENDED PAYMENT - A loan payment, consisting of principal and interests, that is the same each month. Because the total payment amount remains fixed, the amount applied against principal each month varies. An example is a mortgage payment.

BOOKKEEPING - The process of classifying and recording business transactions in the accounting records.

BOOK VALUE - The accounting value of an asset.

BREAK-EVEN POINT - The level of business at which the revenue (income) exactly equals the expenses (outgo). 

BUDGET - A plan expressed in money terms. 

BUSINESS TRANSACTION - In the accounting, a business transaction is a financial event
affecting one or more of the fundamental elements of the accounting equation. 



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There are more than 25,000 Governmental and Private Foundation Grant Programs available in the U.S. Today. Why haven't you heard about these programs? Because the U.S. Government and Private Foundations DON'T ADVERTISE these programs.
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“Women In Small Business - Setting Up Your Business Right The First Time”
You need to realize that being a small business owner brings with it many responsibilities. It is easy to overlook them in your excitement. But they won’t go away if you ignore them and they are, ultimately, your responsibility.