Receiving Docket

A form used to record details of goods received from a vendor. A copy of the form is kept on file and a second copy is sent to the payments department to verify the receipt of goods prior to paying the vendor.


A type of business that sells direct to end consumers from a shop. Examples include book shops, computer stores, clothing stores and food stores.

Return on investment (ROI)

The concept that investments should not only be recouped or paid back but that they should gain a profit for the investor. ROI is most often measured in terms of rate of return measured as an interest rate.


The income earned by an organisation through the operation of its business. Examples include: sales of merchandise at retail, sale of manufactured goods to a retailer and services performed by an freelance programmer. Contrast with expense.

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