Business management science is an interdisciplinary science and is quite new to our country. The various concepts and terms used are not easily understood not only by students but also by practitioners themselves. At times, communication is quite difficult, particularly in a multilingual situation. So the concepts can be symbolically represented. This will facilitate:

-Better Communication
-Training of managers
-Teaching of abstract concepts.
Here an attempt has been made to develop visual symbols for various terms associated with assets and liabilities that are commonly used in a business management situation.