A series of equal cash flows made or received at regular time intervals. Ordinary annuities occur at the end of each period whereas annuities due occur at the beginning of each period.

A section of the statement of cash flows used to report such activities as borrowing and paying back loans.

(excess of revenues over expenses/total assets)- A measure of how much profit is earned for each dollar invested in assets. In for-profit organizations it is called return on assets and is calculated as: net income/assets.

The resources owned by the organization. It is one of the three major categories on the balance sheet.

Current year budget projected for the coming fiscal year assumes no program changes and adjust for price - workload - annualizations

[Total Revenues/(Net Fixed Assets)]. This ratio measures the number of dollars generated for each dollar invested in an organization's fixed assets (i.e. plant and equipment).

An entity that sells bonds in order to raise money.

The revenue and expense budgets of an organization.

The budget that projects the organization's cash inflows and outflows. The bottom line in the cash budget is the amount of cash available at the end of the period.

The changes in cash resulting from the normal operating activities of the organization.

Organizations that have a special designation because they provide goods or services that result in needed community benefit. In turn - such organizations are not required to pay most taxes. 2) The designation of an organization as one that is not