Accounting, Business Studies and Economics Dictionary

Zero Based Account (ZBA) -  Is often used in relation to a checking account.  This is where a person/business may only transfer money from a savings account to the checking account when a cheque has been written

Zero Based Budget (ZBB) - This is a budgeting method where the budget starts at zero and each item must be justified before it is included in the budget. 

Zero-based budgeting - A system of budgeting where no money is allocated for costs or spending unless they can be justified by the fund holder (the items are given a 'zero' value).