Back Shift

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A group of workers or the period worked from late afternoon until late at night in an industry or occupation where there is also a day shift and a night shift.

Backscratching

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Informal term for reciprocity or returning favours, as in the term ‘you scratch my back and I’ll scratch yours’.-

Balance Sheet

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A financial statement of an individual, company or organisation, which shows assets and liabilities (money owed) at a specific date.

Balloon

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Describes a long term loan in which there is a large final payment when the loan matures.

Bandwidth

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In computing, the amount of information that can be transmitted through a communication channel over a given period of time, usually measured in ‘bits per second’ (bps).-

Bank Loan

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A loan made by a bank to an individual, company, etc., for a fixed term, to be repaid with interest.

Bank Run

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Lots of sudden and heavy cash withdrawals at the same time from a bank or banks, because customers believe the banks may become insolvent.