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Home Resources Glossary Articles of Incorporation

Glossary

Articles of Incorporation

The set of initial formation documents that are filed with the Secretary of State to form a corporation.

See Also

Articles of Organization.

Tips

Articles of Incorporation are public record in all states and contain a limited amount of information about the corporation. The bylaws, on the other hand, are only used internally and are not public record. This set of documents is called “Articles of Organization” for limited liability companies (LLCs).

Related Terms

Absentee Owner

A business owner who is not personally involved in the management or operations of a business. Tips The application of this term varies; some refer to business owners as absentee...

Accounting Method

The method that is used to record a business's revenue and expenses for tax purposes. See Also Cash basis , accrual basis. Tips Most businesses use a hybrid of the...

Accounting Period

The period of time in which financial activity is recorded and financials are prepared. Tips Normally refers to a 12-month period. The two primary accounting periods are fiscal and calendar...

Accrual Method of Accounting/Accrual Basis

One of the two primary accounting methods, recognizes income and expenses based on when they are "accrued" or when they actually occur. Example If a job was awarded today but...

Add-Backs

An adjustment made to the income or expenses in a financial statement when calculating the true earnings capacity of a business (i.e., SDE or EBITDA). See Also Normalize, SDE, EBITDA....

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