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Glossary For "B"

Balance Sheet
The financial report that summarizes the value of the assets, liabilities, and equity (or reserves, in nonprofits) of an organization at a specific point in time.

Bank Reconciliation
Adjusting the balance of your bank account according to the bank statement to reflect deposits made and checks that have been drawn but not yet cleared by the bank.

Baseline Survey
A survey that is conducted early in the life of a project to establish data against which future results will be compared.

Brainstorming
A group activity which allows people to generate ideas, raise questions, pose solutions, and reach agreement on issues concerning many individuals.

Budget Performance Report
A report that compares actual revenues and expenses with those projected in the budget.


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A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W

Table of Contents