Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

BOOK OF BUSINESS

How businesses keep a connections to their high value customers. There are many methods to this that attempt to keep them interested in investing more.

BOOK PROFIT

The current face value of a bond that is recorded in a statement.

BOOK SIZE

The size a book takes up when closed and lieing on its back. It is measured head to tail and from spine to the edges of a cover. There is no standard

BOOK TO BILL (BO/BI)

The orders booked and delivered in a period of time. The trend is determined. If greater than 1 its improvement but less is a fall in performance.

BOOK TO SHIP RATIO

The demand supply ratio in financial books compared to the amount shipped out of inventory. It measures efficienty and weakness.

BOOK VALUE

(1) The original purchase price of an ASSET. (2) The current accounting value of an asset, typically computed as MARKET VALUE or original purchase price less accumulated DEPRECIATION.

BOOKABLE ROUTE

The journey a carrier can take. It can involve more than one vehicle.

BOOKEND

Two commercials that are similar. One is played at the start and ed of a commercial break. It helps increase recall.

BOOKING

The arrangement with a customer and their goods that is a complete sale. AKA reservation and transaction.

BOOKING CLASS

The class of air travel that is not first class or economy. AKA class of service and class of travel.

BOOKKEEPING

Recording financial aspects of transactions in accounting books.

BOOKMARK

1. a feature on the internet browser that lets a user see a site they visited before. A saved link is used. AKA favorites. 2. Inserting a placeholder to go back to

BOOKS OF FINAL ENTRY

Ledgers that are handled manually that the book of original entry is transfered to. For computerized accounting it is automatically transferred.

BOOLEAN ALGEBRA

Studies binary variables that may only have two values which are true (1) and false (0), and also studies the mathematical operations performed on them. A set of rules known as Boolean

BOOLEAN SEARCH

Also known as logical operators, they are the use of Boolean operators (And, Or, Not). They aide in making keyword based text searches more accurate. Search Engines on the web and databases

BOOMERANG METHOD

When a customer has objections or doubts, this method relies on turning those around to make the customer make a quick purchase.

BOOMLET

A minor temporary increase in asset price or index. The increase is small but is still significant and noticeable and also applies to population and commercial activity.

BOOT

1. Computing: Refer to booting 2. Law: Compensation for an unfair exchange. 3. Taxation: When a non-taxable exchange is made into a taxable one, to it’s fair price value.

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