Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

Nachtodliche Belehrungen zu Persönlichkeiten

Nachtodliche Belehrungen zur Philosophie

Nachtodliche Belehrungen zur Theologie

Nachtodliche Belehrungen zu verschiedenen Themen


Balance (bottom line)

In general, the difference between the credit side and the debit side of an account. – In particular, in a balance sheet, the last line with the result as profit or loss (the result [gain or loss] reported by a business, which is the last, or bottom line, in its income statement. – By the way: in English language the term “bottom line” as an accounting-based word has taken on a much broader connotation in everyday use, referring to the ultimate or most important effect or outcome of something). In the case of a loss, one also speaks of a credit balance, and in the case of a profit, of a debit balance. – See Expense surplus, Operating profit, Trading profit Balance prohibition, Balance payment.

Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: