Basic Accounting Equation

Assets = Liabilities + Owner’s Equity. For a corporation the equation is Assets = Liabilities + Stockholders’ Equity. For a […]

Batch mode

If you have received 10,000 replies to a mailing, you can update your master file with these replies in one […]

BATNA

Acronym for ‘best alternative to negotiated agreement.’ It is the next most desirable choice a potential customer has with respect […]

Baud rate

A measure of line transmission speed. 28.8 thousand Baud is a good speed for terminals and PC’s connected to a […]

Bear

An investor who believes that securities are set to decrease in price.

Begging

A request for payment, generally from a person with minimal pricing power and dubious value offered in return.

Bellwether

A leading indicator that suggests a change in a marketplace.

Benchmarking

Checking your company’s standards by comparing them with certain criteria, e.g. a competitor’s activities.

Best response

In game theory, the strategy that will give a player the highest payoff, given the strategies that the other players […]

Beta

A measure of a particular investment’s volatility compared to the overall market. A beta greater than one is more volatile, […]