Aged debtors and creditors
Two reports showing who owes you and who you owe, sorted by how overdue.
Business A to Z
Every trade has words it uses without explaining. In business the cost of not knowing one is real: some of them are ordinary jargon and some of them are a decision that can take a house. Five hundred of them, in plain English.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
Studying business? We write GCSE revision songs, and there is one for business studies. Listen to the revision playlist.
25 terms filed under A, showing 11–20 (page 2 of 3).
A
AI in business
Using machine learning and generative tools at work, and the questions to ask first.
Annual accounts and filing
The statutory accounts a company must prepare and file, and the deadlines.
Anti-money laundering
Also called AML, KYC, Know your customer, Customer due diligence
Duties to check who you are dealing with, applying to specific regulated sectors — and increasingly asked about by everyone else.
API
Also called Application programming interface, Integration
A defined way for two pieces of software to talk to each other without a person copying and pasting.
Apprenticeship levy and funding
A payroll tax on larger employers that funds apprenticeship training — and a subsidy for smaller ones.
Articles of association
Also called Articles, Constitution
A company's internal rulebook, filed publicly. Most companies adopt the standard version without reading it.
Asset finance
Also called Hire purchase, Equipment leasing, Finance lease
Paying for equipment over its useful life rather than out of this month's cash.
Assignment and novation
Transferring a contract to someone else. Two different mechanisms.
Associated companies
Companies under common control share the corporation tax thresholds between them.
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