Cumulative Volume Index – Explained

by TheBusinessProfessor | Feb 23, 2025 | Investments, Trading, and Financial Markets

What is a Cumulative Volume Index?Cumulative volume index is a type of technical indicator on a stock chart which makes use of the advance and decline volume data (volume trends; the volume of rising stocks and the volume of falling stocks respectively) that are...

Schedule D (IRS) – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is a Schedule D?Schedule D is a form attached to the Individual Income Tax Return Form (1040) that individuals use to report their capital gains and losses for a particular year. In the United States, the Internal Revenue Service (IRS) mandates individuals to...

Schedule A (Taxation) – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is Schedule A?In the United States, taxpayers file their annual income tax returns with the Internal Revenue Service (IRS) using the standard 1040 form. Schedule A is an attachment to 1040 form that allows taxpayers to report eligible expenses or itemized...

Certificate of Manufacture – Explained

by TheBusinessProfessor | Feb 23, 2025 | Operations, Project, & Supply Chain Management

What is a Certificate of Manufacture?A certificate of manufacture is an authenticated document issued by a producer or a manufacturer that certifies that the product ordered by the buyer has been completed and is being stored by the manufacturer, with all risk borne...

Certificate of Inspection – Explained

by TheBusinessProfessor | Feb 23, 2025 | Operations, Project, & Supply Chain Management

What is a Certificate of Inspection?A certificate of inspection is a document which certifies the condition of a commodity (especially perishable goods) at the point of analysis or inspection, or prior to shipment. Inspection of goods is generally carried out when...

Delta (Derivative Pricing) – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Finance, Personal Finance, and Valuation Principles

What is a Delta?Delta refers to a ratio that compares the extent of change in an assets price to the change in derivatives price. For instance, if the price of an underlying asset increases by $1, and the value of option increases by $0.65 for every share (provided...

Reverse Auction – Explained

by TheBusinessProfessor | Feb 23, 2025 | Sales

What is a Reverse Auction?A reverse auction is like the opposite of a normal auction. Here, buyers place request for items, and sellers are required to come up with competitive bids. The buyer then gets to pick the seller with the lowest price. To avoid confusion with...

Buffett Rule – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is the Buffett Rule?The Buffett Rule refers to a share of tax proposed in 2011 by the former U.S. president Barack Obama. The term Buffett Rule is named after a U.S. billionaire investor known as Warren Buffett. Buffett was concerned why a wealthy person like him...

Chinese Wall – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Communications & Negotiation

What is a Chinese Wall?In business, the Chinese wall refers to a virtual barrier that restricts the flow of information between two or more groups. In an organization, the Chinese wall may be used to block departments from exchanging information that may result in...

Child Tax Credit – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is the Child Tax Credit?The Child Tax Credit refers to a type of credit given to a taxpayer for his or her qualifying child dependent. The child tax credit is given to the taxpayer at the end of every year. The child must be below 17 years to qualify as a...