What does the abbreviation APM stand for
Dictionary Technology

What does the abbreviation APM stand for?

What is APM? Application Performance Monitoring, or APM for short, describes the use of various metrics to ensure performance monitoring for more complex software. The goal is productivity, faster performance and a better user experience. Application Performance Monitoring (APM) is a method of performance monitoring . Developers can thus ensure that software remains efficient without users ever having to come into […]

What does the abbreviation MBA stand for

What does the abbreviation MBA stand for?

Distance learning has become increasingly widespread in recent years. On the one hand, it offers students flexibility and, on the other hand, you are not tied to any faculty, and therefore not tied to a specific location. The most popular course is the MBA – the Master of Business Administration specified by aviationopedia. Prospective managers […]

Negative Equity

Meaning of Negative Equity

As an entrepreneur, you must strive to keep your company in the black. Only if you can make a profit is it possible to operate permanently in the market. Writing in the black means that you are not creating negative equity in your company . But what exactly does negative equity mean, what can you […]

Goodwill 2

Meaning of Goodwill 2

What are the advantages and disadvantages of goodwill? Goodwill should never only benefit your customer. There are, however, certain cases in which the granting of the grant results in advantages and disadvantages. advantages disadvantage With goodwill you can bind customers to your company and thus do additional advertising. Many customers see goodwill as a matter […]


Meaning of Goodwill

Depending on the industry, it is not always easy for many entrepreneurs. It is important to pay attention to the product life cycles, which have shortened significantly over the years, as well as to the rapidly changing consumer trends. In this context, factors such as customer satisfaction and customer loyalty play an important role for […]

Meaning of Vocation

Meaning of Vocation

The origin of the word vocation It comes from the Latin verb “vocare”, which means “to call”. The vocation is, therefore, a call. In the religious sphere, vocation is always a call from God for something. The called person feels impelled, attracted to what he is justly called to do. It is common to hear […]


Meaning of Society

You are part of a complex society. The company is the interconnection between individuals, which depend on each other in the execution of their duties. In this definition, the relationships established between them are valid, such as coexistence and the way in which they demonstrate their ideas, needs, feelings, dreams, interests. Society is a part […]

Common Sense

Meaning of Common Sense

What is common sense Common sense is the first form of knowledge practiced by man, from the moment he started to live in groups. It is a characteristic common to human societies and only to this species, which does not depend only on its instinct to survive. This knowledge is manifested through our personal and […]

Ocean Currents

Meaning of Ocean Currents

Sea currents are portions of water that move driven by various factors that interrelate, forming true “rivers” within the oceans . They are formed due to differences in temperature and salinity of the water, underwater relief and variations in atmospheric pressure and their influences on the displacement of air masses and winds. They have a […]

Input Tax

Meaning of Input Tax

The sales tax that is billed to the company when purchasing products, services or other supplies is the tax referred to as input tax. A company can offset the sales tax invoiced against the sales tax that it has to levy on its services or deliveries – this is then the input tax deduction. This […]

Advance VAT Return 2

Meaning of Advance VAT Return Part 2

How can the pre-registration be submitted? Since 01/01/2015, advance VAT returns have to be sent electronically to the responsible tax office. To do this, the electronic Elster system is required to create the pre-registration. However, it should be noted that a late submission of advance notifications results in late surcharges being set by the tax […]

Advance VAT Return 1

Meaning of Advance VAT Return

As an entrepreneur, the regular registration of the tax collected serves in particular to reduce payment defaults or payment difficulties of the entrepreneur. The so-called sales tax advance notification is intended to show the tax office how much sales tax a company has received monthly or quarterly and therefore has to be paid to the […]

Intra-Community Acquisition

Meaning of Intra-Community Acquisition

Within the European Community, the exchange of goods between companies should be possible without major hindrances. Therefore, the member states of the EU agreed on special regulations for the taxation of sales. The German VAT Act (UStG) defines that an intra-Community acquisition is subject to German VAT. According to Paragraph 1a (2) of the UStG, […]

Travel Expenses

Meaning of Travel Expenses

Anyone who travels a lot as an entrepreneur usually also incurs travel expenses. But the question often arises as to how this travel expense report is created correctly so that there are no annoying additional payments in the event of a tax audit. Creating a travel expense report is not as easy as some people […]

Actual Taxation

Meaning of Actual Taxation

The concept of actual taxation comes from the Value Added Tax Act (UStG). In § 20 tax is regulated who can direct his taxes pursuant received considerations. Companies have to pass on the sales tax that they invoice and thus get paid by their customers to the tax office. The sales tax must be registered […]

Income Tax 4

Meaning of Income Tax Part 4

Income tax assessment After checking and calculating the tax return, the income tax assessment will be issued , which provides for an additional payment, reimbursement or repayment. Objections to this decision can be made within one month , whereby the objection does not release guilt! This means that any additional payment must be made despite […]

Income Tax 1

Meaning of Income Tax Part 1

Every year, the income tax return is due, which some taxpayers do themselves, others place the order for the preparation of the return in the hands of a tax advisor, as do business people and the self-employed . But what is the income tax and what there is for income tax return knowing? Definition: what […]

Income Tax 3

Meaning of Income Tax Part 3

Negative income tax Indeed, negative income tax can arise when deductions and expenses exceed income. In this case, the Income Tax Act provides three options in Section 10 d EStG : • Horizontal loss compensation , ie offsetting against income of the same type of income. • Vertical loss compensation , which means offsetting against […]

Income Tax 2

Meaning of Income Tax Part 2

Income tax exemption – non-taxable income As a taxpayer, you can possibly be completely exempt from tax liability . But this is only possible if the total income is below the tax-free subsistence level. This can be requested from the responsible tax office. In most cases, it is sufficient to list all income as well […]


Meaning of T Account Part 2

T accounts: principles There are three principles that you should internalize about T-accounts. The logic of this principle is based on three pillars: T account: applies to at least two accounts There is at least one debit and one credit posting The posting record is always debit to credit Principle 1: Always affects at least […]

Transaction Account 1

Meaning of T Account Part 1

A T account is a simplified version of an account with two columns. Which allows him to double-entry bookkeeping represent simplified. T account: A common method Transactions generally have an impact on the items on the balance sheet . In every company, so-called business cases are dealt with every day. In order not to lose […]

Balance Sheet

Meaning of Balance Sheet

A balance sheet has to be drawn up in the accounting department of companies on a certain key date . It is a bilateral calculation that shows assets on one side and capital on the other. On the left side of the balance sheet are the assets as information about the use of funds and […]

Accounting 4

Meaning of Accounting Part 4

Does the type of taxation affect the accounting obligation? Anyone who has to pay taxes must also keep accounts. However, the company has the choice between target taxation and actual taxation . Respectively, every company is fundamentally obliged to pay target taxation, but can make actual taxation on request. The difference between the two tax […]

Accounting 1

Meaning of Accounting Part 1

Merchants are obliged to keep accounts. The accounting obligation is laid down and regulated in the Commercial Code (HGB). The obligation to keep books depends on the legal form. It also depends on whether a self-employed person or a company is considered a businessman. This criterion ultimately decides on the accounting obligation. Definition of accounting […]

Accounting 3

Meaning of Accounting Part 3

Merchants who are obliged to keep accounts According to § 238 I HGB, all merchants are obliged to keep accounts. Therefore the merchant status is the decisive point for the obligation to keep accounts. According to Section 1 of the German Commercial Code (HGB), anyone who operates a trade is a merchant, or more precisely […]

Accounting 2

Meaning of Accounting Part 2

Accounting according to tax law In tax law, the accounting obligation is used solely to determine the tax burden. Accounting often has to be more complex in tax law than in commercial law. The accounting also helps to determine income and property taxes. For companies that are already obliged to keep accounts under the Commercial […]


Meaning of Commitment Interest

If credit institutions provide a loan that the borrower does not use or does not use immediately, commitment interest is charged. This type of loan is common in mortgage lending. If borrowers do not call up the entire loan amount immediately, banks can charge interest on the remaining amount that has not yet been paid […]


Meaning of Pre-construction Request

With a preliminary building request, builders can check whether they are allowed to implement a building project according to their ideas. This is particularly useful if there is no development plan for the property. With the help of a preliminary building request, you can clarify whether you can receive a later building permit for a […]


Meaning of Site Electricity

If you are planning to build your own home or want to renovate a property, you need electricity for electrically operated construction equipment, tools and lighting. Construction site electricity is the ideal solution here. So that the electricity flows on time for the start of construction, it is advisable to submit a corresponding application in […]


Meaning of Building Specification

During the construction phase, specifications and plans are everything. However, if the latter is not available or is not communicated specifically enough, this can lead to cost overruns or delays in the construction project. This is not only bad for the client, it also has a negative effect on the construction company. The solution: a […]