Accounting Terms

There are certain terms and definitions in the language of accounting that require explanations all their own in order to understand it. An accounting dictionary can provide you what you need to solve this problem. Some terms are more fundamental and basic than others, while some are quite advanced and only used rarely. There is also a lot of accounting slang that is used in the field that is not listed in any formal dictionary but generally accepted by some members of the profession.

Accounting Terms & Definitions Dictionary

Terms starting with…
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Accountant
Assertions
Audit
Audit Opinion
Audit Program
Cash and Cash Equivalents
Cash Basis of Accounting
CPA
External Audit
External Evidence
FASB
IASB
Internal Audit
Internal Controls
Legal letter
Materiality
Material Misstatement
Misstatement
Outside Service Provider
ACCOUNTANTS OPINION
Accounting Equation
Accounting Software Package
ACCOUNTING PERIOD
ACCOUNTING TIMING DIFFERENCE
ACCRUED VACATION
ACCUMULATED DEPRECIATION
ACH
Acquisition
Activity Drivers
Allocation
Bank Reconciliation
Bank Statement
Barter system
Big Four
Big Bath
Bill and Hold Inventory
Basis point
ABC inventory system
Accelerated Depreciation
Account Aging
Account Analysis
Accrual Basis of Accounting
Accrued Expense
AICPA
GAAP Checklist
Monetary Sampling
Common Stock
Comparability
Collectible
Direct method
Disclosure
Discontinued operations
Dividend
DR (in accounting)
CR (in accounting)
EBITDA
EBIT
Economic Life
Hurdle Rate
DIRECT LABOR
IFRS
Impaired Assets
PCAOB
Random Selection
Ratio Analysis

Accrued Interest
Asset
Contingent Asset
Contingent Liability
Credit
Debit
Liability
License
Payable
Payor
Payee
Receivable
Sampling, Non-Statistical
Sampling, Statistical
SEC
Significant Risk Area
State License Reciprocity
State Society of Accounting
VIX
ABNORMAL EXPENSEABNORMAL GAINABNORMAL ITEMSABNORMAL LOSS
ABOVE THE LINE
ABSORPTION
ABSORPTION COSTING
ABSORPTION PRICING
ABSORPTION VARIANCE
ACCOUNTING CONVENTION
ACCOUNTING CYCLE
Accounting Principles
Accounting Principles Board (APB)
ACCOUNTING PRINCIPLES BOARD (APB) OPINIONS
accounting rate of return
ACCOUNTING RATIO
Accounting Research Bulletin (ARB)
ACCOUNTING STANDARDS BOARD (ASB)
ACCOUNTS PAYABLE
ACCOUNTS PAYABLE TO SALES
ACCOUNTS RECEIVABLE
accounts receivable - net
ACCOUNTS RECEIVABLE TURNOVER
accounts receivable turnover ratio
ACCRUAL
Journal Entry
Double entry accounting
Net Income
Net Loss
Gross Margin
Selling Expense
General & Administrative Expense
Prepaid Expense
Goodwill
Goodwill Impairment
Balance Sheet
Income Statement
Cash Flow
Statement of Cash Flows
Cash flow from financing activities
Cash flow from investing activities
Cash flow from operating activities

=======
Bill, do not work below this line.
=======

AAA Rated Bond
AACSB
AAFI
AAHCPA
AAT
ABA
ABATEMENT
ABM
ABNORMAL RETURNS
ABNORMAL SPOILAGE
ABSOLUTE CHANGE
ABSORB
ABSORBED COSTS
ACA
ACAT
ACB
ACCOMODATION ENDORSEMENT
ACCOUNT
ACCOUNT CURRENT
ACCOUNT DISTRIBUTION
ACCOUNT GROUP
ACCOUNT-CLASSIFICATION METHOD
ACCOUNTING CONCEPTS
ACCOUNTING DATA
ACCOUNTING DIVERSITY
ACCOUNTING EVENT
ACCOUNTING INCOME
ACCOUNTING MEASUREMENT
ACCOUNTING SYSTEM
ACCOUNTING THEORY
ACCOUNTING TREATEMENT
ACCRETION
ACCRUAL BOND
ACCRUAL CONCEPT
accruals
accrual-type adjusting entry
ACCRUED ASSETS
accrued expense
ACCRUED EXPENSES
accrued expenses payable
ACCRUED INCOME
ACCRUED INTEREST
ACCRUED INVENTORY
ACCRUED LIABILITY
ACCRUED PAYROLL
ACCRUED REVENUE
AccSEC
ACCUMULATED ADJUSTMENT ACCOUNT
ACCUMULATED AMORTIZATION
accumulated deficit
accumulated depletion
accumulated depreciation - buildings
accumulated depreciation - equipment
accumulated depreciation - land improvements
accumulated other comprehensive income
acid test ratio
ACKNOWLEDGEMENT OF INDEBTEDNESS
ACMA
ACQUISITION COST
ACQUISITION PRICE PRINCIPLE
ACR
ACRS
ACTIVE MANAGEMENT
ACTIVITY BASED COSTING
ACTIVITY BASED MANAGEMENT
ACTIVITY RATIO
activity-based costing (ABC)
activity-based management
ACTUAL CASH VALUE
ACTUAL COST
actual costing
ACTUALS
ACTUARIAL METHOD
ACTUARIAL SCIENCE
ACV
AD HOC
ADA
ADD-INS
ADDITIONAL PAID IN CAPITAL
ADEA
ADEQUATE DISCLOSURE
ADF
ADI
ADJUNCT ACCOUNT
ADJUSTABLE RATE MORTGAGE
ADJUSTABLE RATE PREFERRED
ADJUSTED BASIS
ADJUSTED BOOK VALUE
ADJUSTED EARNINGS PER SHARE
adjusted trial balance
adjusting entries
ADJUSTMENT
ADJUSTMENTS TO GROSS SALES
administrative expenses
ADMINISTRATIVE/ADMINISTRATION COST
ADMITTED ASSETS
ADMITTED VALUE
ADR
ADSCR
ADVANCE
advance from customer
advance to employee
ADVANCED ACCOUNTING
ADVERSE OPINION
advertising expense
ADVICE NOTE
ADVISING BANK
AFE
AFFILIATE
after-tax
AFUDC
AGA
AGE OF INVENTORY
AGED TRIAL BALANCE
AGENCIES
AGENCY
AGENCY COSTS
AGGREGATE
AGGREGATE ASSETS
AGGREGATE THEORY
AGI
AGING
AGING OF ACCOUNTS
aging of accounts payable
aging of accounts receivable
AGING OF RECEIVABLES
AGREED UPON PROCEDURES
AI
AICPA
AIR WAYBILL
AIS
AISG
ALL OTHER CURRENT ASSETS
ALL OTHER CURRENT LIABILITIES
ALL OTHER EXPENSES
ALL OTHER NON-CURRENT ASSETS
ALL OTHER NON-CURRENT LIABILITIES
ALLONGE
ALLOWANCE
ALLOWANCE FOR BAD DEBTS
ALLOWANCE FOR DOUBTFUL ACCOUNTS
ALLOWANCE FOR DOUBTFUL DEBTS
ALLOWANCE FOR NOTES RECEIVABLE LOSSES
ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS
ALLOWANCE METHOD
allowance method for bad debts expense
allowance to reduce inventory to LCM
ALPHA
ALTERNATE PAYEE ENDORSEMENT
ALTERNATIVE MINIMUM TAX
ALTMAN Z-SCORE
ALTMAN, EDWARD
AM
AMALGAMATION
AMERICAN DEPOSITORY RECEIPTS
American Institute of Certified Public Accountants (AICPA)
AMORTIZATION
Amortization Expense
amortization of bond discount
amortization of bond issue costs
amortization of bond premium
amortization of intangible assets
amortization schedule
AMS
AMT
AMT BOND
ANALYSIS CODES
ANCILLARY
ANGEL INVESTOR
ANNUAL REPORT
ANNUALIZE
ANNUITY
annuity due
annuity in advance
annuity in arrears
ANOMALY
ANR
AOP
AP
APB
API
APIC
APPLICATION RATE
APPLICATION RATE, OVERHEAD
applied overhead
APPLIED RESEARCH
APPORTION
apportionment
APPRAISAL
APPRAISAL VALUE
APPRECIATION
APPROPRIATE / APPROPRIATED / APPROPRIATION
appropriated retained earnings
APPROPRIATION ACCOUNT
AR
ARB
ARBITRAGE
ARGUMENT IN ACCOUNTING
ARM
ARM’S LENGTH TRANSACTION
AROE
ARP
ARPU
ARR
ARREAGE
ARREARS
ARTICLES OF INCORPORATION
ARTICLES OF PARTNERSHIP
ARTICULATION
ASB
ASC
ASEAN
AS-IS CONDITION
ASK PRICE
ASRB
ASRs
ASSESSED VALUE
ASSESSMENT
ASSET APPROACH
ASSET AVAILABILITY
ASSET BACKED SECURITY
ASSET EARNING POWER
ASSET REVALUATION RESERVE
ASSET REVERSION
ASSET SALE
ASSET TURNOVER RATIO
ASSET VALUATION
assets
ASSETS HELD FOR SALE
assign
assigned accounts receivable
ASSIGNED VALUE
assignee
assignor
ASSOCIATE
ASSOCIATED CREDIT
ASSUMPTION
ASSURANCE
ASWA
AT RISK
AT THE MONEY
ATA
ATM
ATP
ATP (Accredited Tax Preparer)
ATTEST
ATTRIBUTABLE
ATTRITION
AUCTION MARKET
AUCTION-RATE PREFERRED STOCK
AUDIT
AUDIT BUREAU OF CIRCULATION
AUDIT COMMITTEE
AUDIT EVIDENCE
AUDIT FAILURE
AUDIT OPINION LETTER
AUDIT PLAN/PLANNING
AUDIT REPORT
AUDIT RISK
AUDIT SCHEDULES
AUDIT SCOPE
AUDIT STRATEGY
AUDIT TRAIL
audited financial statements
AUDITING STANDARDS
AUDITOR
auditor’s report
AUTHORITATIVE PRONOUNCEMENT
AUTHORIZATION OF STOCK
AUTHORIZATION SCHEDULE
AUTHORIZED CAPITAL STOCK
authorized number of shares of stock
AUTHORIZED STOCK
AUTOMATED MANIFEST SYSTEM
AUTOMATED/AUTOMATIC TELLER MACHINE
AUXILIARY JOURNAL
AVAILABLE FOR SALE
AVAL
AVALIZOR
average accounts receivable
AVERAGE AGE OF INVENTORY
AVERAGE COST
AVERAGE COST METHOD
average cost of inventory
AVERAGE FUNDS EMPLOYED
average inventory
AVERAGE LIFE
AVERAGE SETTLEMENT PERIOD
AVOIDABLE COST
AWSCPA
AXIOM
B/D
B/W
BA
BACKCHARGE
BACKDOOR LISTING
BACKLOG
BACKORDER
BACK-TO-BACK TRADING
BACKUP WITHHOLDING
BAD CREDIT
BAD DEBT
BAD DEBT EXPENSE
bad debts expense
BALANCE
BALANCE FORWARD ACCOUNTING
BALANCE OF PAYMENTS / BALANCE OF TRADE
balance per bank
balance per books
balance sheet account
BALANCE SHEET GEARING
BALANCED SCORECARD
BALANCING
BALANCING OFF THE BOOKS
BALLOON PAYMENT
BAN
BANCASSURANCE
BANK BALANCE
BANK COLLECTION
bank errors
BANK GUARANTEE
bank overdraft
BANK OVERDRAFT
bank service charge expense
BANK WIRE
BANKER’S ACCEPTANCE
BANKRUPTCY
BARBELL
BARRIERS TO ENTRY
BARS
BAS
BASE AMOUNT
BASE CAPITAL
BASE TAX YEAR
BASIC
BASIC ACCOUNTING
basic accounting equation
BASIC DEFENSE INTERVAL
BASIC EARNINGS POWER
BASIC NET INCOME PER SHARE
BASIC TENETS OF ACCOUNTING
BASIS
BASIS, INVESTMENT
BATCH
BATCH COSTING
batch size
BATCHING
batch-level activities
batch-level cost
BAY
BBA
BCD
BCF
BCL
BDI
BE
bearer bond
BEARER BOND
BEHAVIORAL ACCOUNTING
BELOW THE LINE
BENCHMARK
BENEFICIAL OWNER
BENEFICIARY
BENEFIT
BENEFIT PERIOD
BENEFIT STREAM
BEST PRACTICES
BETA
BID PRICE
BIFURCATED
BIG BOARD
BILL
BILL IN PLACE
BILL OF EXCHANGE
BILL OF LADING
bill of materials
BILL OF MATERIALS
BILL OF SALE
BILLABLE
BILLABLE HOURS
BILLBACK
BILLINGS
BILLINGS IN EXCESS OF COSTS
BILLS PAYABLE
BILLS PURCHASED
BILLS RECEIVABLE
BIN CARD
BIR
biweekly
BLACK HOLE EXPENDITURE
BLACK MARKETS
BLANKET AUTHORIZATION
BLENDED COSTS
BLIND RECEIVING
BLIND TRUST
BLOCKAGE DISCOUNT
BLUE SKY LAW
blue-collar worker
BMR
BOA
board of directors
board-designated restriction
boards of accountancy
BOM
BONA FIDE GUARANTY
bond
BOND
BOND ANTICIPATION NOTE
bond call price
bond coupon rate
BOND COVENANT
bond discount
BOND DISCOUNT
BOND FUND
bond indenture
BOND INDENTURE
BOND INSURANCE
bond interest expense
bond interest rate
bond issue cost expense
bond issue costs
bond premium
BOND PREMIUM
BOND RATING
BOND REFERENDUM
bond sinking fund
BOND SINKING FUND
BONDED
BONDED WAREHOUSE
BONDING
bonds payable
BONUS
BOOK COST
book depreciation
BOOK ENTRY TRANSACTION
BOOK INCOME
BOOK INVENTORY
BOOK OF ACCOUNTS
BOOK OF FINAL ENTRY
book of original entry
BOOK PROFIT
book value
BOOK VALUE
book value of a company
book value of an asset
BOOK VALUE OF EQUITY
book value per share of stock
BOOK(S)
BOOKBUILD
BOOKING
bookkeeper
BOOKKEEPING
books
BOOKS OF ACCOUNT
BOOKS OF RECORD
BOOK-TAX DIFFERENCE
BOOK-TO-BILL RATIO
BOOK-TO-MARKET
BOOT
BORROWING COSTS
bottom line
BOTTOM LINE
BOTTOM UP
BOTTOM-UP APPROACH TO INVESTING
BOUGHT LEDGER
bounced check
BOUNCED CHECK
BOY
BPO
BR
BRANCH ACCOUNTING
BRAND IMAGE
BRAND LOYALTY
BRAND NAME
BREACH OF CONTRACT
break-even analysis
BREAK-EVEN ANALYSIS
BREAK-EVEN EQUATION
BREAK-EVEN POINT
break-even point
BREAK-EVEN SALES
BRIDGE LOAN
BRITISH-AMERICAN MODEL
BROKERAGE
BROKER-DEALER
BROUGHT FORWARD
BSC
BSP
budget
BUDGET
BUDGET CONTROL
BUDGET PERFORMANCE REPORT
budget variance
BUDGETARY ACCOUNTING
BUDGETARY DEFICIT
budgetary slack
BUDGETING
BUDGETING PROCESS
BUFFER
BUFFER STOCK
buildings
Buildings Plant Equipment
BULLET
burden rate
BURDEN RATE
BURN RATE
BURSARY
BUSINESS
BUSINESS ANALYST
BUSINESS COMBINATION
BUSINESS ENTERPRISE
BUSINESS ENTITY
BUSINESS ENTITY PRINCIPLE
BUSINESS MATRIX
BUSINESS PLAN
BUSINESS PROCESS REENGINEERING
BUSINESS PUBLICATIONS AUDIT
BUSINESS RISK
BUSINESS SEGMENT
BUSINESS TRANSACTION
BUSINESS UNIT
BUSINESS VALUATION
BUYERS MARKET
BVAL
BVI
BYLAWS
by-product
BY-PRODUCTS
C&C
C&F
C&I
C.A.
C.G.A.
C.M.A.
C/S RATIO
CAD
CAFR
CAGR
CALL
CALL CENTER
CALL OPTION
call premium
CALL PREMIUM
call price
CALL PRICE
CALL PROVISION
CALL RISK
callable bond
CALLABLE BOND
callable preferred stock
CANDY DEAL
CAP
CAP RATE
CAPEX
capital
CAPITAL
CAPITAL ACCOUNT
CAPITAL ADDITION
CAPITAL ASSET
CAPITAL ASSET PRICING MODEL
CAPITAL BUDGET
capital budgeting
CAPITAL CHARGE
CAPITAL COMMITMENT
CAPITAL CONTRIBUTION
CAPITAL EMPLOYED
CAPITAL EXPENDITURE
CAPITAL EXPENDITURE RATIO
capital expenditures
CAPITAL FUNDS
CAPITAL GAIN
CAPITAL IMPROVEMENT
CAPITAL IN EXCESS OF PAR
CAPITAL INFUSION
CAPITAL INTENSIVE
CAPITAL INVESTMENT
capital lease
CAPITAL LEASE
CAPITAL LOSS
CAPITAL MAINTENANCE
capital maintenance approach in determining net income
capital maintenance approach to net income
capital market
CAPITAL MARKET
CAPITAL OUTLAY
CAPITAL PROFIT
CAPITAL RATIONING
CAPITAL RECEIPTS
CAPITAL REDEMPTION RESERVE
CAPITAL REDUCTION
CAPITAL REPLACEMENT
CAPITAL RESERVE
CAPITAL SPARE
capital stock
CAPITAL STOCK
CAPITAL STRUCTURE
CAPITAL SURPLUS
CAPITAL TO RISK ASSET RATIO
CAPITALIZATION
CAPITALIZATION FACTOR
CAPITALIZATION OF MAINTAINABLE EARNINGS
CAPITALIZATION RATE
capitalize
CAPITALIZE
CAPITALIZED COSTS
CAPITALIZED INTEREST
CAPITALIZED LABOR
CAPITATION
CAPM
CAPS, FLOORS AND COLLARS
CAPTIVE DISTRIBUTOR
CAR
CARD
CARNET
CARRY FORWARD
carrying amount
carrying cost of inventory
carrying value
CARRYING VALUE
CARTAGE/CARRIAGE INWARDS
CARTAGE/CARRIAGE OUTWARDS
CARTE BLANCHE
CASB
CASE-BASED REIMBURSEMENT
cash
CASH
CASH & EQUIVALENTS
cash account
CASH AGAINST DOCUMENTS
cash and cash equivalents
cash basis of accounting
CASH BASIS OF ACCOUNTING
CASH BILL
CASH BOOK
CASH BUDGET
CASH CLEARING ACCOUNT
CASH CONVERSION CYCLE
CASH COVERAGE RATIO
CASH COWS
CASH CYCLE
CASH DEBT COVERAGE RATIO
CASH DEFICIT
CASH DISBURSEMENT
CASH DISBURSEMENTS/PAYMENTS JOURNAL
cash discount
CASH DISCOUNT
CASH DIVIDEND
CASH DRAW
CASH EARNINGS
Cash flow
CASH FLOW / CURRENT PORTION OF LONG TERM DEBT
CASH FLOW ANALYSIS
CASH FLOW FROM OPERATIONS
CASH FLOW PROJECTION
Cash Flow Statement
CASH FREE BALANCE AMOUNT
CASH FROM FINANCING
cash from financing activities
CASH FROM INVESTING
cash from operating activities
CASH IN ADVANCE
CASH IN BANK
CASH IN TRANSIT
CASH MANAGEMENT
cash method of accounting
CASH ON HAND
CASH PORTION
CASH PROFIT
CASH RATIO
cash realizable value
cash receipt
CASH RECEIPTS
CASH RECEIPTS JOURNAL
CASH RESERVE RATIO
CASH SETTLEMENT
cash short and over
CASH SHORT/OVER ACCOUNT
cash surrender value (CSV)
CASH SWEEP
CASH-CARD
cashier’s check
CASHIERS CHECK
CASH-ON-CASH RETURN
CASTING
CATS
CAVEAT
CD
CD
CDPA
CEBS
ceiling
CEO
CEO
Certificate of Deposit
CERTIFICATE OF INSPECTION
CERTIFICATE OF OBLIGATION
CERTIFICATE OF ORIGIN
CERTIFIED FINANCIAL PLANNER
CERTIFIED FINANCIAL STATEMENTS
certified management accountant
CERTIFIED PAYROLL REPORT
certified public accountant
CERTIFIED PUBLIC ACCOUNTANT
CFA
CFC
CFD
CFFA
CFM
CFO
CFO
CFO to DEBT
CFP
CHAIRPERSON OF THE BOARD
change in accounting estimate
change in accounting principle
change in net assets
CHANNEL COSTING
CHAPTER S or SUBCHAPTER S
CHARGE OFF
CHARGEBACK
Chart of Accounts
CHARTER
CHARTERED ACCOUNTANT
CHARTERED FINANCIAL CONSULTANT
CHATTEL MORTGAGE CONTRACT
CHECK
CHECK BOOK
check printing charges
CHECK REGISTER
CHECKING ACCOUNT
CHEQUE
CHEQUE BOOK
ChFC
CHIEF ACCOUNTING OFFICER
chief executive officer (CEO)
chief financial officer (CFO)
chief operating officer (COO)
CHURN RATE
CHURNING
CIA
CIBT
CICA
CIF
CIP
CIRCA
CISA
CK
CLAIM
CLAIMS OUTSTANDING
CLASSIFICATION
classified balance sheet
clear
CLEARANCE LETTER
cleared
CLEARED ITEMS
clearing account
CLEARING ACCOUNT
CLIENT
CLOSE
CLOSED-END FUND
CLOSELY HELD
closely-held corporation
CLOSING ACCOUNT
CLOSING DATE
closing entries
CLOSING ENTRY
CMA Exam
CMI
CMO
CMO RESIDUAL
CNF
COA
COBOL
COC
COD
CODING
COE
coefficient of correlation
coefficient of determination
COGAS
COGM
COGNOVIT NOTE
COGS
COGS (COST OF GOODS) RATIO
COHORT SURVIVAL METHOD
COLA
COLLAR
COLLATERAL
COLLATERAL NOTE
COLLATERALIZED MORTGAGE OBLIGATION
COLLECTION PAPERS
collection period
COLLECTION PERIOD
COLLECTION PERIOD (Period Average)
COLLECTION PERIOD (Period End)
COLLECTIVE INVESTMENT SCHEME
COMBINED FINANCIAL STATEMENT
COMFORT LETTERS
COMMANDER THEORY
COMMERCIAL ATTACHE
COMMERCIAL BANK
COMMERCIAL INVOICE
COMMERCIAL LOAN
COMMERCIAL PAPER
COMMISSION
commissions expense
COMMITMENT
COMMITMENT BASED ACCOUNTING
commitments
COMMITTED COSTS
COMMODITY
common costs
COMMON EQUITY
COMMON LAW
COMMON SIZE ANALYSIS
COMMON SIZED PERCENTAGES
common stock account
common stock dividend distributable
common-size balance sheet
common-size financial statement
common-size income statement
COMMON-SIZE STATEMENT
COMP0SITE DEPRECIATION
COMPANY
COMPANY KIT
COMPANY LIMITED BY GUARANTEE
COMPANY LIMITED BY SHARES
COMPANY TAX
comparative financial statements
COMPARATIVE STATEMENT
compensated absences
compensating balances
COMPENSATING BALANCES
COMPENSATING ERROR
COMPETITIVE PRICING
COMPILATION
COMPLETED CONTRACT METHOD OF ACCOUNTING
COMPLIANCE AUDIT
COMPLIANCE PANEL
COMPOSITE FINANCIAL STATEMENT
COMPOUND ANNUAL GROWTH RATE
compound interest
COMPOUND INTEREST
COMPOUND INTEREST PRINCIPLE
Compound journal entry
Compounding of interest
comprehensive income
Comptroller
COMPULSORY LIQUIDATION
CONCENTRATION RISK
conceptual framework
condensed financial statements
CONDITIONAL SALES CONTRACT
CONDUCIVE
CONDUIT
CONDUIT DEBT
CONFIRMATION
conformity rule
CONGLOMERATE
conservatism
CONSERVATISM PRINCIPLE
CONSERVATIVE INVESTOR
consigned goods
consignee
consignment
consignor
consistency
CONSISTENCY
CONSISTENCY PRINCIPLE
consistent
CONSOLIDATED CAPITAL
CONSOLIDATED ENTITY
Consolidated financial statements
CONSOLIDATED NEXUS
CONSORTIA
CONSORTIUM
CONSTANT DOLLAR
constant-dollar
Constraints
CONSTRUCT OF UTILITY THEORY
CONSTRUCTION IN PROGRESS
construction work-in-progress
CONSTRUCTIVE FRAUD
CONSULAR DECLARATION
CONSUMABLE
CONSUMER
consumer price index
CONSUMER PRICE INDEX
CONSUMMATE
CONSUMPTION SMOOTHING
CONTINENTAL MODEL
CONTINGENCY BUDGET
CONTINGENCY PLAN
CONTINGENT
CONTINGENT ASSET
contingent gain
contingent liability
CONTINGENT LIABILITY
contingent loss
continuing operations
CONTINUITY ASSUMPTION
continuous budget
CONTINUOUS BUDGET
CONTINUOUS INVENTORY
contra account
CONTRA ACCOUNT
contra asset account
CONTRA ENTRY
contra equity account
contra liability account
contra owner’s equity account
CONTRA REVENUE ACCOUNT
contra revenues account
CONTRACT ALLOWANCE
CONTRACT COSTING
CONTRACT FOR DIFFERENCE
CONTRACT LAW
CONTRACT RATE OF INTEREST
CONTRACT REVENUES
CONTRACTEE
CONTRACTOR
CONTRACTUAL ALLOWANCE
contractual interest rate
CONTRIBUTED ASSETS
contributed capital
CONTRIBUTED CAPITAL
CONTRIBUTED SURPLUS
CONTRIBUTION
contribution approach income statement
contribution margin
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN ANALYSIS
contribution margin per unit
Contribution Margin Ratio
CONTRIBUTION/SALES RATIO
contributions
CONTROL
control account
CONTROL ACCOUNT
CONTROL PREMIUM
CONTROLLABILITY, COST
CONTROLLABLE COST
CONTROLLABLE EXPENSE
CONTROLLABLE MARGIN
Controller
controller’s cushion
controller’s reserve
CONTROLLERSHIP
CONVENTION
conversion costs
CONVERSION COSTS
CONVERSION DATE
CONVERTIBLE
convertible bond
CONVERTIBLE BOND
CONVERTIBLE CURRENCY
CONVERTIBLE DEBENTURE
CONVERTIBLE DEBT
CONVERTIBLE NOTE
convertible preferred stock
CONVERTIBLE PREFERRED STOCK
CONVEXITY
COO
COOKIE JAR RESERVES
COOKING THE BOOKS
COOPERATIVE ADVERTISING
Copyright
CORE BUSINESS
CORE COMPETENCY
CORE PROCESS
CORPORATE BOND
CORPORATE GOVERNANCE
CORPORATE SOCIAL RESPONSIBILITY
CORPORATE STRATEGY
corporation
CORPORATION
CORPORATION TAX
CORPUS
CORPUS FUND
correcting entry
CORRECTING ENTRY
correlation
CORRESPONDENT BANK
cost
COST
cost accounting
COST ACCUMULATION METHODS
COST ALLOCATION
COST APPROACH
COST ASSIGNMENT
COST AVOIDANCE
COST BASIS
cost behavior
COST CEILING
COST CENTER
COST CONTROL
COST DRIVER
COST EFFECTIVE
COST ELEMENT
cost flow assumption
COST IMPLOSION
COST IN EXCESS OF BILLINGS
COST MANAGEMENT INDEX
cost method of recording treasury stock
cost object
COST OBJECT
COST OF CAPITAL/FUNDS
COST OF CONTROL
COST OF DEBT
COST OF EQUITY
cost of goods available for sale
cost of goods purchased
Cost of Goods Sold
COST OF GOODS SOLD BUDGET
COST OF MONEY
COST OF REVENUE
COST OF SALES
COST OVERRUN
COST PER OUTCOME
COST PER OUTPUT
COST PER THOUSAND
cost principle
COST PRINCIPLE
cost ratio
COST REDUCTION
COST ROLLUP
COST SPLIT
COST SYNERGY
COST UNIT
COST/INCOME RATIO
COST-BENEFIT ANALYSIS
COST-OF-LIVING LEASE
COST-PLUS
COST-TO-COST METHOD
cost-volume-profit (CVP)
COST-VOLUME-PROFIT ANALYSIS
COUNTERBALANCE
COUNTRY RISK
COUPON
coupon bond
COUPON BOND
COUPON RATE
COVENANT
COVERAGE OF FIXED CHARGES
COVERAGE RATIO
CP
CPA
CPA
CPA Exam
CPE
CPFF
CPI
CPLTD
CPR
CPT
CR
CRAR
CRAT
CREATIVE ACCOUNTING
CREDIT
credit (as in debit and credit)
credit (as in debt, not cash)
credit balance
CREDIT CARD
CREDIT CARD RECEIPTS
CREDIT CONTROL
credit line
CREDIT LINE
CREDIT LOSSES PROVISION
CREDIT MEMO
CREDIT NOTES
CREDIT RECORD
CREDIT RISK
credit sales
credit terms
creditor
CREDITOR DAYS
CREDITORS
CREDITORS CONTROL ACCOUNT
CREDITORS LEDGER
CREDITORS TURNOVER
CRITICAL ACCOUNTING ESTIMATE
CRITICAL FEW
CROSS-ACCOUNTING
CROSS-AGED RECEIVABLE
crossfoot
CROSS-FOOTING
CROWN CORPORATION
CRR
CRUT
CSR
CSV
CTP
CUMULATIVE
CUMULATIVE EARNINGS
cumulative effect of a change in accounting principle
cumulative preferred stock
CUMULATIVE PREFERRED STOCK
CURRENCY DENOMINATION
CURRENCY MEASUREMENT
CURRENCY SWAP
CURRENCY TRANSLATION
CURRENT ACCOUNT
current assets
CURRENT ASSETS
CURRENT CAPITAL
CURRENT CASH DEBT RATIO
CURRENT COST
CURRENT COST ACCOUNTING
CURRENT COUPON
CURRENT DEBT TO TOTAL DEBT
CURRENT FACE
current liabilities
CURRENT LIABILITIES
CURRENT MATURITIES-L/T/D
current maturity of long-term debt
current portion of long-term debt
CURRENT PORTION OF LONG-TERM DEBT
current ratio
CURRENT RATIO
current value
CURRENT YIELD
CURTAIL
CUSIP
CUSTODIAN
CUSTODIAN BANK
CUSTOMER ACQUISITION COST
customer deposits
CUSTOMS
CUSTOMS BROKER
CUT SCORE
CUT-OFF RATE
CUT-OFF YIELD
CVP
CVPA
CYCLE COUNT
DAC
DAIRY QUEEN ACCOUNTING
DATA EVENT ANALYSIS
DATA FIXATION
DATE DRAFT
DATE OF RECORD
DAY BOOK
DAY TRADE
DAYS CASH ON HAND
DAYS INVENTORY
DAYS PAYABLE OUTSTANDING
days’ sales in accounts receivable
days’ sales in inventory
DAYS SALES OUTSTANDING
DBA
DBMS
DCAA
DCF
DCF
DCR
DDA
DEALER
death spiral
DEBENTURE
debenture bond
Debit
debit balance
DEBIT CARD
debit memorandum
DEBIT MEMORANDUM
DEBIT NOTES
DEBIT RECORD
DEBT CONSOLIDATION
DEBT COVENANT
DEBT COVERAGE RATIO
debt extinguishment
DEBT FINANCING
DEBT INSTRUMENT
debt issue costs
debt ratio
DEBT RATIO
DEBT SECURITY
debt service
DEBT SERVICE COVERAGE
DEBT SERVICE RATIO
DEBT TO EQUITY
debt to equity ratio
debt to total asset ratio
DEBT TO TOTAL ASSETS RATIO
debtor
DEBTOR
DEBTOR DAYS
DEBTORS CONTROL ACCOUNT
DEBTORS LEDGER
DECISION THEORY
declaration date
DECLINING-BALANCE DEPRECIATION METHOD
declining-balance method of depreciation
DECRETION
DEDICATED PORTFOLIO
DEDICATED TRANSACTIONS
DEDUCTION
DEDUCTIVE ACCOUNTING THEORY
DEED OF TRUST
DEFAULT
DEFEASANCE
DEFEASANCE CLAUSE
DEFENSE INTERVAL
DEFERMENT
deferral
DEFERRAL
deferral-type adjusting entry
DEFERRED
DEFERRED ANNUITY
DEFERRED ASSET
deferred charge
DEFERRED CREDITOR
deferred debits
DEFERRED DEVELOPMENT COSTS
DEFERRED EXPENDITURE
deferred expense
DEFERRED EXPENSES
DEFERRED INCOME
deferred income taxes
DEFERRED MAINTENANCE
DEFERRED PAYMENT CREDIT
DEFERRED REVENUE
DEFERRED REVENUE EXPENDITURE
deferred revenues
DEFERRED TAX ASSETS
DEFERRED TAX LIABILITIES
DEFERRED TAXES
deficit
DEFICIT
DEFICIT BUDGET
DEFICIT SPENDING
defined benefit pension plan
DEFINED CONTRIBUTION
defined contribution pension plan
DEFLATION
DELINQUENCY RATIO
delivery equipment
delivery expense
DELIVERY NOTE
DELIVERY ORDER
DELTA
DEMAND DEPOSIT
demand deposits
DEMAND DRAFT
DEMAND NOTE
DEMAT ACCOUNT
DEMINIMUS
DEMOGRAPHICS
DEMUTUALIZATION
DENOMINATION
DEPARTMENTAL ACCOUNTING
departmental overhead rate
DEPENDENT
dependent variable
depletion
DEPLETION
depletion expense
DEPOSIT
DEPOSITORY ACCOUNT
deposits
deposits in transit
DEPOSITS IN TRANSIT
depreciable cost
DEPRECIABLE COST
depreciated
DEPRECIATED HISTORICAL COST
depreciation - accelerated
depreciation - double declining balance
depreciation - straight line
depreciation - sum of the years digits
Depreciation
DEPRECIATION ALLOCATION
DEPRECIATION CONVENTION
depreciation expense
Depreciation Expense
depreciation expense: equipment
DEPRECIATION METHOD
depreciation methods
DEPRECIATION RECAPTURE
DEPRECIATION RESERVE
DEPRECIATION REVERSAL
DEPRECIATION SCHEDULE
DERIVATIVE
DERIVATIVE CONTRACT
DERIVATIVE LIABILITIES
DESCRIPTIVE THEORY
DESIGNATED
DESIGNATED RECEIPTS
DETAIL
DEVALUATION
DEVELOPMENT
DEVOLUTION
DEVOLVE
DEVOLVED BUDGETING
differential cost
differential revenue
DILUTED EARNINGS PER SHARE
DILUTED SHARE
DILUTION
DIO
direct allocation method
DIRECT ATTRIBUTION
direct cost
DIRECT COST
direct costing
DIRECT EXPENSE
DIRECT FINANCING LEASE
DIRECT JOURNAL PAYMENT
DIRECT LABOR BUDGET
direct labor efficiency variance
direct labor price variance
direct labor quantity variance
direct labor rate variance
DIRECT LABOR RATE VARIANCE
direct labor usage variance
DIRECT LABOR UTILIZATION RATE
Direct Materials
direct materials efficiency variance
direct materials inventory
direct materials price variance
direct materials quantity variance
direct materials usage variance
direct write-off method
DIRECT WRITE-OFF METHOD
DIRECTORS REPORT
DIRECTORS RESPONSIBILITY STATEMENT
DIRECTORS VALUATION
DISABILITY INSURANCE
DISBURSE/DISBURSEMENT
DISC
DISCLOSURE DOCUMENT PROGRAM
DISCLOSURE NOTE
DISCLOSURE PRINCIPLE
DISCONTINUED OPERATIONS
DISCOUNT
DISCOUNT ALLOWED
DISCOUNT FOR LACK OF CONTROL
DISCOUNT FOR LACK OF MARKETABILITY
discount on bonds payable
discount on notes payable
discount on notes receivable
DISCOUNT PAPER
Discount Rate
DISCOUNT WINDOW
DISCOUNTED CASH FLOW
DISCOUNTED CASH FLOW METHOD
discounted cash flow model
discounted cash flow technique
DISCOUNTED EARNINGS
DISCOUNTED PAYBACK
DISCOUNTING
DISCREPANCY
DISCRETIONARY
DISCRETIONARY ACCRUAL
DISCRETIONARY BUDGETING
DISCRETIONARY COST
DISCRETIONARY INCOME
DISCRETIONARY SPENDING
DISHONORED NOTE
DISINTERMEDIATION
DISLOCATED WORKERS
DISPATCH
DISPOSABLE INCOME
disposal of fixed assets
DISSOLUTION
DISTRIBUTABLE CASH
DISTRIBUTION CHANNEL
DISTRIBUTION COST
DISTRIBUTION TO OWNERS
DISTRIBUTIONS
DIT
DIVESTITURE
DIVIDEND CAPITALIZATION
DIVIDEND COVER
DIVIDEND DATE
dividend declaration date
dividend payment date
dividend payout ratio
DIVIDEND PAYOUT RATIO
DIVIDEND RECEIVED DEDUCTION
dividend yield
DIVIDEND YIELD
DIVIDEND YIELD RATIO
dividends declared
dividends in arrears
dividends payable
DIVIDENDS PER SHARE
DIVISION
DMP
DOCK RECEIPT
DOCTRINE
DOCUMENT CONTROL
DOCUMENT MAINTENANCE
DOCUMENT RECONCILIATION
DOCUMENT RETENTION POLICY
DOCUMENT REVIEW
DOCUMENTARY CREDIT
DOH
DOLLAR BOND
DOLLAR CONTROL SYSTEMS
DOLLAR VALUE LIFO
DOLLARIZATION
dollar-value LIFO retail method
dollar-value retail method
DOLLAR-WEIGHTED RATE OF RETURN
DONATED ASSETS
DONATED CAPITAL
donor
donor restriction
donor-imposed condition
donor-imposed restriction
DOOMSDAY RATIO
DOUBLE ACCOUNTING
DOUBLE DECLINING BALANCE DEPRECIATION
DOUBLE DIPPING
DOUBLE LEVERAGE
DOUBLE RULE
double-declining balance method of depreciation
DOUBLE-ENTRY ACCOUNTING
DOUBTFUL DEBT
DOW JONES INDUSTRIAL AVERAGE
DOWN PAYMENT
DOWNSTREAM / UPSTREAM SALES
downward demand spiral
DPO
DPS
DRAFT
DRAFT, DEMAND OR SIGHT
draw
DRAW
DRAWDOWN
DRAWEE
drawing account
DRAWING ACCOUNT
DRAWINGS
DROP SHIP
DSO
DSS
DTD
DUALITY CONCEPT
DUE DILIGENCE
dues
DUMPING
DUN
DUN & BRADSTREET
DUPONT ANALYSIS
DURATION
DURATION DRIVERS
DUS
DUTY
E&O INSURANCE
E&OE
E&P
E.C.
e.g.
EA
earned
EARNED INCOME
EARNED SURPLUS
EARNING ASSET
EARNING CAPACITY
EARNING CAPACITY, LOSS OF
EARNING POWER
EARNING QUALITY
EARNINGS
EARNINGS BEFORE TAXES
EARNINGS FROM OPERATIONS
EARNINGS MANAGEMENT
EARNINGS PER SHARE
earnings per share (EPS)
earnings quality
EARNINGS RETENTION
EBITDARM
ECONOMETRICS
ECONOMIC BOOK VALUE
ECONOMIC DEPRECIATION
ECONOMIC ENTITY
economic entity assumption
ECONOMIC EVENT
ECONOMIC EXPOSURE
ECONOMIC INCOME
economic lot size
ECONOMIC ORDER QUANTITY
economic order quantity (EOQ) model
ECONOMIC PROFITS
ECONOMIC RESOURCES
ECONOMIC SUBSTANCE
ECONOMIC VALUE
ECONOMIC VALUE ADDED
ECONOMICALLY FEASIBLE
ECONOMIES OF SCALE
EEO
EF&L
EFFECTIVE DATE OF INTEREST
effective interest rate
EFFECTIVE INTEREST RATE
effective interest rate method of amortization
EFFECTIVE MATURITY
EFFECTIVE TAX RATE
EFFICIENCY
efficiency variance
EFFICIENT MARKET THEORY
EFFORT-EXPENDED METHOD
EFO
EFT
EFT
EFTS
EI&DO
eighty/twenty rule
EITF
ELECTRONIC FUNDS TRANSFER
electronic funds transfer (EFT)
ELIMINATION
EMBEZZLEMENT
EMC
EMERGING ISSUES TASK FORCE
EMI
EMPLOYED
EMPLOYEE BENEFITS
EMPLOYEE COMPENSATION
employee fringe benefits
employer payroll taxes
ENCUMBERED
ENCUMBRANCE
ENDING INVENTORY
ENDORSE
ENDORSEMENT
endowment
ENDOWMENT
endowment fund
ENGINEERED COSTS
ENHANCED DISCLOSURE
ENROLLED AGENT
ENTERED
ENTERPRISE
ENTERPRISE RESOURCE PLANNING
ENTERPRISE VALUE
ENTERPRISE ZONE
ENTITY
entity as a whole
ENTITY ASSUMPTION
ENTITY BOUNDARY
ENTITY CONCEPT
ENTITY THEORY
ENTREPRENEUR
ENTRY
EOM
EOM
EOQ
EOQ
EOY
EOZ
EPS
EPS
EPU
EQUILIBRIUM POINT
equipment
EQUIPMENT
EQUIPMENT LOAN
equipment rental expense
EQUIPMENT TRUST CERTIFICATE
equity
EQUITY
EQUITY ACCOUNTING
EQUITY CAPITAL
EQUITY FINANCING
EQUITY FUND
EQUITY FUNDING
EQUITY HOLDING
EQUITY INSTRUMENT
EQUITY METHOD
EQUITY MULTIPLIER
EQUITY NET CASH FLOWS
EQUITY OFFERING
EQUITY RISK PREMIUM
EQUITY SHARE
EQUITY SHARE CAPITAL
EQUITY-TO-ASSET RATIO
EQUIVALENT UNIT OF PRODUCTION
equivalent units
equivalent units of production
ERISA
ERP
ERROR OF COMISSION
ERROR OF OMISSION
ERROR OF ORIGINAL ENTRY
ERROR OF PRINCIPLE
ESCHEAT
escrow
ESCROW ACCOUNT
ESOP
ESTATE
ESTATE TAXES
estimates
estimating inventory
ET
ETC
ETHICAL STANDARDS
ETHICS
EUROBOND
EUROIZATION
EV
EVA
EVENT RISK
EX
EXCEPTIONAL ITEMS
EXCESS EARNINGS
EXCESS EARNINGS METHOD
EXCESS OF REVENUE OVER EXPENSES
EXCHANGE
exchange of dissimilar nonmonetary assets
exchange of similar nonmonetary assets
EXCHANGE RATE
EXCHANGE RATE RISK
EXCISE TAX
ex-dividend
EX-DIVIDEND DATE
EXECUTOR
EXEMPT
EXEMPTED SECURITY
EXERCISE
EX-FACTORY
EXISTING USE VALUE
expanded accounting equation
EXPECTATION GAP
EXPECTED ANNUAL CAPACITY
expected value
EXPECTED VALUE OF PERFECT INFORMATION
EXPENDABLE
EXPENDABLE NET ASSETS
EXPENDABLE TRUST FUND
expenditure
EXPENDITURE
EXPENSE
expenses
EXPENSES
expenses and losses
EXPIRATION DATE
expired costs
EXPIRED EXPENSE
exploding the bills of materials
EXPLORATORY RESEARCH
EXPORT BROKER
EXPORT DECLARATION
EXPORT LICENSE
EXPOSURE
EXPOSURE DRAFT
EXPROPRIATION
EXTENSION
extension or extend
EXTENSION RISK
EXTENSION SWAP
EXTERNAL
EXTERNAL AUDIT
EXTERNAL AUDITOR
EXTERNAL DEBT
EXTERNAL ENVIRONMENT
extinguishment of debt
EXTINGUISHMENT OF DEBT
EXTRAORDINARY EXPENSE
extraordinary item - gain
extraordinary items
EXTRAORDINARY ITEMS
extraordinary loss
extraordinary repair
EXTRATERRITORIAL INCOME EXCLUSION
EX-WORKS
F&A
F.A.S.
F.O.B.
F.O.R.
FA
FACE VALUE
FACTOR
FACTORING
factoring accounts receivable
factory burden
factory overhead
FACTORY OVERHEAD
FAF
FAF
FAIL
FAIR LABOR STANDARDS ACT
fair market value
FAIR MARKET VALUE
FAIR VALUE
FANNIE MAE
FAS
FASB
FASB
FASB interpretation
FASB pronouncements
FASB Statement 116
FASB Statement 117
FASB statements of financial accounting concepts
FASB statements of financial accounting standards
FASTBAC
favorable variance
FAVORABLE VARIANCE
FBWT
FCIA
FCPA
FDI
FDIC
FED BOOK ENTRY
FEDERAL DEPOSIT INSURANCE CORPORATION
FEDERAL FUNDS
FEDERAL HOME LOAN MORTGAGE CORPORATION
federal income tax withholdings payable
Federal Insurance Contributions Act (FICA)
FEDERAL NATIONAL MORTGAGE ASSOCIATION
FEDERAL OPEN MARKET COMMITTEE
FEDERAL RESERVE SYSTEM
federal unemployment tax
FEDERAL UNEMPLOYMENT TAX ACT
FEE ABSOLUTE
FEE ACCOUNTANT
FEE SCHEDULE
FEE SIMPLE
FEE SIMPLE ABSOLUTE
FEE SIMPLE DETERMINABLE
FEEDBACK
fees earned
FEI
FEI
FF&E
FFO
FG Inventory
FGAR
FGI
FHLMC
FICA
FICA
FICA expense: delivery
FICA expense: selling & admin
FICA expense: warehouse
FICA tax payable
FICTITIOUS ASSET
FICTITIOUS NAME
FIDDLY
FIDUCIARY
FIELD TRIAL
FIFO
FIFO
FIFO cost flow assumption
FILENAME EXTENSION
FINANCE
FINANCE CHARGE
FINANCE LEASE
FINANCIAL ACCOUNTABILITY
Financial Accounting
Financial Accounting Foundation (FAF)
FINANCIAL ACCOUNTING STANDARDS BOARD
Financial Accounting Standards Board (FASB)
FINANCIAL ANALYSIS
FINANCIAL BUDGET
FINANCIAL CONSULTANT
FINANCIAL ENGINEERING
FINANCIAL EXPENSE
FINANCIAL GEARING
FINANCIAL GUARANTEE INSURANCE
FINANCIAL INCOME
FINANCIAL INSTITUTION
Financial Instrument
financial leverage
FINANCIAL LEVERAGE
FINANCIAL MANAGEMENT
FINANCIAL PLANNER
FINANCIAL POSITION
FINANCIAL RATIO
FINANCIAL RATIO ANALYSIS
FINANCIAL REPORT
financial reporting
FINANCIAL REPORTING RELEASE
FINANCIAL RESTRUCTURING
FINANCIAL RESULTS
FINANCIAL RISK
FINANCIAL SCHEDULE
FINANCIAL STATEMENT
financial statement analysis
FINANCIAL STATEMENT ANALYSIS
financial statements
financial statements of nonprofits
FINANCIAL SYSTEM
FINANCIAL TREND ANALYSIS
FINANCIAL VIABILITY
FINANCIALS
financing activities
FINANCING COST
FINANCING MARGIN RATIO
finished goods inventory
FINISHED GOODS INVENTORY
FIRM
first in, first out (FIFO)
first in, still here (FISH)
FISCAL
FISCAL LEVERAGE
FISCAL PERIOD
FISCAL POLICY
FISCAL QUARTER
fiscal year
FISCAL YEAR
FISCALIST
FISH
FIT
FIXED ASSET
FIXED ASSET INVESTMENT
FIXED ASSET TURNOVER
fixed assets
FIXED ASSETS
FIXED ASSETS (NET)
FIXED ASSETS (NET) / NET WORTH
FIXED BOND
FIXED BUDGET
FIXED CAPITAL
FIXED CHARGE
FIXED CHARGE RATIO
FIXED COST
fixed costs
FIXED COSTS
FIXED DEPOSIT
fixed expenses
FIXED EXPENSES
FIXED FEE
FIXED INCOME
fixed manufacturing overhead applied
fixed manufacturing overhead budget variance
fixed manufacturing overhead incurred
fixed manufacturing overhead volume variance
FIXED OVERHEAD
fixed overhead budget variance
fixed overhead spending variance
fixed rate loan
FIXED RATE MORTGAGE
FLAG OF CONVENIENCE
FLASH REPORT
FLAT BOND
FLAT INTEREST
FLAT LEASE
FLAT RATE
flexible budget
FLEXIBLE BUDGET
float
FLOAT
FLOAT MANAGEMENT
FLOATING RATE CONVERTIBLE NOTE
FLOATING RATE NOTE
FLOATING-RATE CMO
FLOATING-RATE NOTE
floor
FLOOR
FLOTATION COST
FLOWER BOND
flow-through contributions
FLP
FLSA
FMLA
FMR
FOB
FOB destination
FOB DESTINATION
FOB POINT OF ORIGIN
FOB shipping point
FOC
FOLIO
FOMC
foot
FOOTING
FOOTNOTE
footnotes
FOOTNOTES
FORCED LIQUIDATION VALUE
FORECAST
FOREIGN
FOREIGN CORRUPT PRACTICES ACT
FOREIGN CURRENCY TRANSLATION
FOREIGN SALES AGENT or REPRESENTATIVE
FORENSIC ACCOUNTING
FORENSIC AUDIT
FORESEEABLE
FOREX
FORM 1065
Form 10-K
FORM 1120
Form 990
FORMULA
for-profit-organization
FORTRAN
FORWARD
FORWARD INTEREST RATE AGREEMENT
FORWARD LOOKING STATEMENTS
FORWARD PREMIUM
FP
FP&A
FRA
FRANCHISE
FRAUD
FRCN
FREDDIE MAC
Free Cash Flow
free cash flow per share
free on board (FOB)
FREE TRADE AGREEMENT
FREE TRADE ZONE
FREEHOLD
FREIGHT
FREIGHT FORWARDER
FREIGHT OUT
freight-in
freight-out
FREQUENCY
FRESH START ACCOUNTING
FRF
FRIENDLY TAKEOVER
FRINGE BENEFIT
fringe benefits
FRN
FRR
FRS
FRS 11
FRS 19
FSA
FSC
FTC
FULL ABSORPTION COSTING
FULL CHARGE BOOKKEEPER
FULL COST RECOVERY
full costing
FULL COSTING
FULL CYCLE ACCOUNTING
FULL DISCLOSURE
full disclosure principle
fully depreciated
FULLY DEPRECIATED
functional and natural matrix
functional basis
FUNCTIONAL CURRENCY
functional expense classification
FUNCTIONAL-BASED ACCOUNTING
FUND
FUND ACCOUNTING
FUND BALANCE
FUND MANAGEMENT
FUND THEORY
FUNDAMENTAL ANALYSIS
FUNDAMENTALS
FUNDED DEPRECIATION ACCOUNT
fundraising expenses
FUNDS EMPLOYED
FUNDS FLOW
funds flow statement
FUNDS TRANSFER
furniture and fixtures
FUTA
FUTA
FUTURE VALUE
future value of 1 table
future value of an annuity due
future value of an ordinary annuity
FUTURES
FUTURES CONTRACT
FX ACCOUNT
FYE
G&A
GAAP
GAAP
GAI
GAIN
gain contingency
gain on retirement of bonds
gain on sale of assets
gain on sale of automobile
gain on sale of equipment
gain on sale of investments
gain on sale of land
gain on sale of truck
gain or loss on the sale of a long-term asset
gains
GAO
GARBAGE IN, GARBAGE OUT
GARNISH
garnishment
garnishment payable
GASB
GASB 34
GATT
GBP
GDP
GEARING
GEARING RATIO
GENERAL ACCOUNTING
GENERAL EXPENSE
general journal
GENERAL JOURNAL
general journal entry
general ledger
GENERAL LEDGER
general ledger account
GENERAL OBLIGATION BOND
GENERAL PARTNERSHIP
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
generally accepted accounting principles (GAAP)
GENERALLY ACCEPTED AUDITING STANDARDS
GEOGRAPHICAL SEGMENT
GFOA
GI
GIFTS-IN-KIND
GILT
GINNIE MAE
GIVEUP
GLOBAL BOND
GLOBAL CUSTODY
GLOBAL DEPOSITORY RECEIPTS
GLOBAL FUND
GLOBALIZATION
GMP
GMROI
GNMA MIDGETS
GNP
GOAL
GOING CONCERN
going concern assumption
GOING CONCERN CONCEPT
GOING CONCERN PRINCIPLE
GOING CONCERN VALUE
GOING LONG
GOING PUBLIC
GOING RATE
GOING SHORT
GOLD PC
GOLDEN RULES OF ACCOUNTING
GOOD DELIVERY
good output
GOODS
GOODS RECEIVED NOTE
GOODWILL VALUE
GOVERNMENT ACCOUNTABILITY OFFICE
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION
GOVERNMENT PROVISION OF DEPOSIT INSURANCE
GOVERNMENTAL ACCOUNTING STANDARDS BOARD
GPM
GRACE PERIOD
GRADUATED PAYMENT MORTGAGE
GRADUATED TAX
GRANDFATHERED INVESTMENTS
GRANTEE
GRANTOR
GREEN BOOK
GREEN SHOE OPTION
gross
GROSS
GROSS CONTRIBUTION
GROSS DEBT
GROSS DOMESTIC PRODUCT
GROSS INCOME
GROSS NATIONAL PRODUCT
GROSS NEGLIGENCE
GROSS PAY
gross profit
GROSS PROFIT
GROSS PROFIT MARGIN ANALYSIS
GROSS PROFIT MARGIN ON SALES
GROSS PROFIT METHOD
gross profit method of estimating inventory
gross profit percentage
gross profit ratio
GROSS RECEIPTS
GROSS REVENUE
gross salaries
gross sales
GROSS SALES
GROSS SURPLUS RATIO
gross wages
GROSS WEIGHT
GROUP
GROUP ACCOUNTS
GUARANTEE
GUARANTEE DEPOSIT
GUIDANCE
GULL
HAIRCUT
HARD ASSETS
HARD COSTS
HARMONIZED SYSTEM
HEAD OF HOUSEHOLD
HEADCOUNT
health insurance expense: delivery
health insurance expense: selling & admin
health insurance expense: warehouse
HEALTHY
HEDGE
HEDGE FUND
HEDGING
HELD TO MATURITY
held-to-maturity securities
HI
HIDDEN ASSET
HIGH CREDIT
HIGH YIELD (JUNK)
high-low method
HIGH-LOW METHOD
HIGH-YIELD DEBT
HIRE AND PURCHASE AGREEMENT
historical cost
HISTORICAL COST ACCOUNTING
HISTORICAL COST CONVENTION
HISTORICAL EXCHANGE RATES
HOLDBACK
HOLDING COMPANY
holding costs
holding gain
holding loss
holiday, vacation, sick days expense: delivery
holiday, vacation, sick days expense: warehouse
holiday, vacation, sick days payable
HOME EQUITY LOAN
horizontal analysis
HORIZONTAL COMBINATION
HORIZONTAL FINANCIAL ANALYSIS
HOSTILE TAKEOVER
HUMAN CAPITAL
HYBRID INSTRUMENT
HYPOTHECATION
IAAA
IAPC
IAS
IAS-2
IASB
IASB
IASC
IAW
IBA
IBER
IBNR
IBRD
ICA
ICFA
IDB
IDC
IDENTIFIABLE ASSETS and LIABILITIES
IDLE TIME
IFA
IFPS
IIA
ILLIQUID
illusory profits
IMA
IMA
IMAD
IMF
IMMATERIALITY
IMMEDIATE FAMILY
IMMOVABLE
IMMUNIZED PORTFOLIO
IMPAIRED GOODWILL
impairment
IMPAIRMENT
impairment of long-lived assets
IMPAIRMENT OF VALUE
IMPERSONAL ACCOUNTS
IMPERSONAL LEDGER
implicit interest rate
IMPLICIT RATE OF INTEREST
IMPLIED DIVIDEND RATE
IMPOSE
IMPOSTA VALORE AGGIUNTO TAX
IMPREST
imprest amount
IMPREST BASIS
IMPUTED COSTS
imputed interest
IMPUTED VALUE
IN THE BLACK
IN THE RED
INBR
INCLUDIBLE COMPENSATION
income
INCOME
INCOME APPROACH
INCOME CAPITALIZATION
income from operations
INCOME GEARING RATIO
INCOME SMOOTHING
income statement account
income summary account
INCOME SUMMARY ACCOUNT
INCOME TAX
income tax code
income tax depreciation
income tax expense
income taxes payable
INCOME TAXES PAYABLE
INCOME THEORIES
INCOMPETENCE
INCORPORATED
INCORPORATION
INCREMENTAL
incremental cost
INCREMENTAL COST
INCREMENTAL COST OF CAPITAL
incremental revenue
INCUR
incurred
INCURRED BUT NOT REPORTED
INDEFEASIBLE
indenture
INDENTURE
INDEPENDENT AUDIT
independent contractor
independent variable
INDEX STOCK
INDEX-LINKED BOND
INDIFFERENCE CURVE
INDIFFERENCE POINT
indirect cost
INDIRECT COST
indirect cost (rate, pool)
indirect labor
indirect manufacturing costs
indirect materials
indirect method of SCF
INDIRECT SHAREHOLDING
INDUCEMENT
INDUCTIVE ACCOUNTING THEORY
INDUSTRIAL ESPIONAGE
INDUSTRIAL REVENUE BOND
INDUSTRY
INDUSTRY ANALYSIS
industry practices
INFLATION
INFLATION ACCOUNTING
INFLATION ADJUSTMENT
INFLATION HEDGE
INFLATION RISK
INFORMATION / INFORMATIONAL RETURN
INFORMATION THEORY
INFRASTRUCTURE
INHERENT RISK
INITIAL TERM
INITIATE
in-kind
IN-KIND
in-process inventory
INPUT VAT
INSERTION ORDER
INSIDE INFORMATION
INSIDER TRADING
INSIDERS
INSOLVENCY
insolvent
INSTALLATION
INSTALLEMENT AGREEMENT
INSTALLMENT SALE
Institute of Management Accountants
INSURABLE EARNINGS
insurance
INSURANCE CLAIM
insurance expense
INTANGIBLE ASSET
intangible assets
INTANGIBLE ASSETS
INTANGIBLES (NET)
INTEGRATED FINANCIAL MODEL
INTEGRATED LEDGER
INTELLECTUAL CAPITAL
INTELLECTUAL CAPITAL STATEMENT
INTELLECTUAL PROPERTY
INTENSITY DRIVERS
INTERCOMPANY or INTERCORPORATE
INTEREST
INTEREST COVERAGE
INTEREST DATES
interest earned
INTEREST EARNINGS
interest expense
INTEREST EXPENSE
interest income
INTEREST ONLY
interest payable
INTEREST PAYABLE
INTEREST RATE
INTEREST RATE RISK
INTEREST RATE SWAP
INTEREST RATE SWAPTION
interest receivable
interest revenues
INTEREST-BEARING
INTERESTED PARTY
INTERFUND LOAN
INTERIM AUDIT
INTERIM DIVIDEND
INTERIM EARNINGS
interim financial statement
INTERIM STATEMENT
INTERMEDIARY
INTERMEDIATION COST
INTERNAL
INTERNAL AUDIT
INTERNAL AUDITOR
INTERNAL CONTROL SYSTEM
INTERNAL CONTROLS
internal rate of return
INTERNAL RATE OF RETURN
Internal Revenue Service (IRS)
INTERNALLY GENERATED
INTERNATIONAL ACCOUNTING
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS BOARD
International Accounting Standards Board (IASB)
INTERNATIONAL FINANCIAL REPORTING STANDARDS
International Financial Reporting Standards (IFRS)
INTERNATIONAL FUND
INTERPERIOD EQUITY
interperiod tax allocation
INTERPERIOD TAX ALLOCATION
interpretations
INTERSEGMENT REVENUE
IN-THE-MONEY OPTION
INTRACOMPANY
intraperiod tax allocations
INTRINSIC VALUE
inventoriable cost
inventory
INVENTORY
INVENTORY ACCUMULATION
INVENTORY AND PURCHASES BUDGET
inventory carrying costs
inventory conformity rule
inventory extension
INVENTORY LOAN
INVENTORY OBSOLESCENCE
INVENTORY PROFITS
INVENTORY SHRINK
inventory shrinkage
INVENTORY SHRINKAGE
INVENTORY TRANSFER
INVENTORY TURNOVER
inventory turnover ratio
INVENTORY TURNS (Period Average)
INVENTORY TURNS (Period End)
inventory valuation
INVENTORY VALUATION
INVENTORY VARIANCE
inventory: FG
inventory: finished goods (FG)
inventory: materials
inventory: WIP
inventory: work-in-process (WIP)
INVERSE FLOATING RATE
INVESTED CAPITAL
INVESTED CAPITAL NET CASH FLOWS
INVESTEE
investing activities
INVESTMENT
INVESTMENT BANKER
INVESTMENT CAPITAL
INVESTMENT CENTER
INVESTMENT EXPENSE
INVESTMENT GRADE
INVESTMENT HOLDING COMPANY
investment in another company
INVESTMENT MANAGER
INVESTMENT OPPORTUNITY SET
investment revenues
INVESTMENT RISK
investment securities
INVESTMENT TAX CREDIT
INVESTMENT TURNOVER
INVESTMENT VALUE
investments
INVOICE
INVOICE, COMMERCIAL
INVOICE, CONSULAR
IOU
IPO
IRC
IRCA
IRD
IRR
IRR
IRRELEVANT COST
IRREVOCABLE LETTER OF CREDIT
IRS
ISO
ISSUE
ISSUER
ISV
ITC
ITEMIZED DEDUCTIONS
ITEMIZED STATEMENT
IVA TAX
J. Ott, Capital
J. Ott, Drawing
JBO
JCO
JIT
JIT
job cost record
job costing
JOB COSTING
job order cost sheet
job order costing
job order system
JOB SPECIFICATION
JOINT ACCOUNT
joint cost
JOINT COSTS
JOINT PAYEE ENDORSEMENT
joint product
JOINT PRODUCT
JOINT RETURN
JOINT STOCK COMPANY
JOINT VENTURE
JOINT VENTURES & INVESTMENTS
journal
JOURNAL
journal entry
JOURNAL ENTRY
JOURNAL PAYMENT
journalize
JUNK BOND
JUST-IN-TIME
just-in-time (JIT)
JV
K-1, SCHEDULE
KAIZEN BUDGETING
KAIZEN COSTING
KEEP-WELL AGREEMENTS
KEOGH
KEY PERSON DISCOUNT
KEYNESIAN GROWTH MODELS
KEYNESIAN MACROECONOMICS
KIKIN
kiting
KITING
KNOW-HOW
KNOWLEDGE ACQUISITION
LABOR BUDGET
labor efficiency variance
LABOR INTENSIVE
labor rate variance
LABOR THROUGHPUT VARIANCE
labor variances
LADDER
LAG TIME
LAN
land
LAND
land improvements
LANDED COST
LANDING COST
LARGE-CAP
last in, first out (LIFO)
LATIN AMERICAN MODEL
lawsuit payable
LBO
LCL
LCM
LCM
LCM RULE
LDC
LEAD SCHEDULE
lead time
LEAD-TIME
learning curve
lease
LEASE
LEASE RATE FACTOR
leaseback
LEASEHOLD
leasehold improvements
LEASEHOLD IMPROVEMENTS
least squares regression method
LEAST-SQUARED METHOD
ledger
LEDGER
legal capital
LEGAL ENTITY
LEGALLY MANDATED
LEGITIMACY THEORY
LEHMAN FORMULA
LEMON
LEMONS AND PLUMS
LESS THAN CONTAINER LOAD
lessee
LESSEE
lessor
LESSOR
LETTER OF AUTHORIZATION
LETTER OF AWARENESS
letter of credit
LETTER OF CREDIT
LETTER OF CREDIT, CONFIRMED
LETTER OF CREDIT, IRREVOCABLE
LETTER OF GUARANTEE
LETTER OF INTENT
leverage
LEVERAGE
LEVERAGE HYPOTHESIS
LEVERAGE RATIOS
LEVERAGED BUY-OUT
LEVERAGED LEASE
LEVERED BETA
LEVIED
LEVY
LEXIS
liabilities
LIABILITY
LIABILITY RESERVE
LIABILITY, in insurance
LIBOR
LICENSE
lien
LIEN
LIFO
LIFO
LIFO conformity rule
LIFO LIQUIDATION
LIFO liquidation of layer
LIFO reserve
LIFO RESERVE
LIFTING & OPERATING EXPENSE
LIKE KIND
LIMITATION
LIMITED LIABILITY
limited liability company
LIMITED PARTNER
LIMITING FACTOR
LINE ITEM
LINE ITEM BUDGET
LINE MANAGEMENT
line of credit
LINE OF CREDIT
linear programming
LINEAR PROGRAMMING
LINKED ACCOUNT
LIP ACCOUNT
LIQUID
LIQUID ASSET
LIQUIDATING DIVIDENDS
LIQUIDATION
liquidation of LIFO layer
LIQUIDATION VALUE
LIQUIDATOR
liquidity
LIQUIDITY
LIQUIDITY RATIO
liquidity ratios
LISTED BOND
LISTED COMPANY
LISTED INVESTMENTS
LISTING
LITIGATION
LITIGATION RISK
LITIGATION SUPPORT
LIVING ASSETS
LIVING DEAD
LLC
LLC
LLCR
LMA
LOADED LABOR RATE
LOAN
loan amortization schedule
LOAN COVENANT
LOAN STOCK
LOAN TO VALUE RATIO
LOAN-IN-PROCESS ACCOUNT
loans receivable
LOC
LOCKBOX
lock-box system
LODGEMENT
LOE
LOGGING
LOI
LONDON INTERBANK OFFERED RATE
long term assets
LONG TERM DEBT
long term investments
long term liabilities
long-lived assets
LONG-LIVED ASSETS
LONG-TERM
LONG-TERM DEBT TO EQUITY
LONG-TERM LIABILITIES
LONG-TERM RECEIVABLE
loss
LOSS
loss contingency
loss from labor strike
loss from lawsuit
loss from reducing inventory to LCM
LOSS LEADER
loss on sale of assets
loss on sale of computer
loss on sale of equipment
loss on sale of land
loss on sale of truck
losses
LOT
LOT COSTING
lower of cost or market
LP
LRIC
LT
LTM
LUMP-SUM
LYONs
M1
M2
M3
MACRO ENVIRONMENT
MACRS
MAINTENANCE
MAINTENANCE OF ACCOUNTS
major repairs
MAJORITY CONTROL
MAJORITY INTEREST
make or buy decision
MAKER
MAKING A MARKET
MALPRACTICE INSURANCE
MANAGED RECEIVABLES
MANAGEMENT
management accounting
MANAGEMENT ACCOUNTING
management and general expenses
MANAGEMENT BY EXCEPTION
MANAGEMENT BY OBJECTIVES
MANAGEMENT CONTROL SYSTEM
MANAGEMENT EXPENSE
MANAGEMENT INFORMATION SYSTEM
MANAGEMENT LETTER
management’s discussion and analysis
managerial accounting
MANAGERIAL ACCOUNTING
MANDATORY SPENDING
MANDATORY TRANSFERS
MANNING VARIANCE
MANUAL TAG SYSTEM
MANUFACTURING ACCOUNT
manufacturing cell
MANUFACTURING COMPANY
MANUFACTURING CONCERN
Manufacturing Overhead
MANUFACTURING STATEMENT
manufacturing support costs
MAP
MARGIN
MARGIN (Stocks)
MARGIN ACCOUNT
MARGIN ANALYSIS
MARGIN CALL (Stocks)
MARGIN LENDING
margin of safety
MARGIN OF SAFETY
MARGINAL
MARGINAL BENEFIT
marginal cost
MARGINAL COST
MARGINAL PROFIT
marginal revenue
MARGINAL REVENUE
MARGINAL TAX RATE
MARINE INSURANCE
MARK ENDORSEMENT
markdown
markdown cancellation
MARKET ANAMOLY
MARKET APPROACH
MARKET CAPITALIZATION
MARKET DISCOUNT
MARKET DISCOUNT BOND
market interest rate
MARKET MULTIPLE
MARKET ORIENTATION
MARKET POSITION
MARKET PRICE
MARKET RISK
MARKET SEGMENT
market share
MARKET SHARE
MARKET TO BOOK VALUE
MARKET VALUE
MARKETABILITY
MARKETABLE CAPACITY
marketable securities
MARKETABLE SECURITY
MARKETING
MARKETING EXPENSE
MARKETING LEVER
MARK-TO-MARKET
markup
MARKUP
markup cancellation
MARSHALLING
Mary Smith, Capital
Mary Smith, Drawing
MAS
MASTER BUDGET
MAT
MATCHING
MATCHING CONCEPT
matching principle
MATCHING PRINCIPLE
MATERIAL CONTROL
MATERIAL CONTROL SYSTEM
MATERIAL MISSTATEMENT
MATERIAL REQUISITION PLANNING
MATERIAL WEAKNESS
materiality
MATERIALITY
MATERIALITY PRINCIPLE
MATERIALS
materials inventory
materials price variance
materials quantity variance
materials usage variance
matrix format
MATRIX ORGANIZATION
MATURITY
MATURITY DATE
MATURITY VALUE
MBE
MBO
MCP
MCS
MD&A
MEAN
MEASUREMENT THEORY
MEDIA PLAN
MEDIAN
Medicare tax
MEDIUM TERM
MEDIUM TERM ASSETS
membership dues
memo entry
MEMO ENTRY
MEMORANDUM ACCOUNT
MEMORANDUM FOR RECORD
MER
MERCHANDISE
merchandise inventory
MERCHANDISING CONCERN
MERGER
MEZZANINE FINANCING
MFOA
MICR
MID-CAP
MIDDLE MARKET COMPANY
mid-month convention
mid-year convention
MILLAGE
MINIMUM PAYMENT
MINIMUM WAGE
MINOR MATTERS
MINORITY DISCOUNT
MINORITY INTEREST
MIS
MIS
MISAPPROPRIATON
MISCELLANEOUS
miscellaneous expense
MISCELLANEOUS INCOME
mixed costs
mixed expenses
MMOE
MMU
MODEL A Z-SCORE
MODEL B Z-SCORE
MODIFIED ACCELERATED COST RECOVERY SYSTEM
MODIFIED ACCRUAL BASIS
MODIFIED INTERNAL RATE OF RETURN
MOH
MONETARY
monetary asset
MONETARY ASSETS
MONETARY POLICY
MONETARY UNIT
monetary unit assumption
MONETARY UNIT ASSUMPTION
MONEY MARKET
money market account
MONEY MARKET CERTIFICATE
MONEY MARKET FUND
MONEY MARKET PREFERRED STOCK
MONEY MEASUREMENT CONCEPT
MONEY MEASUREMENT PRINCIPLE
MONEY SUPPLY
MONITOR
MONTHLY
MORATORIUM
mortgage
MORTGAGE
mortgage bond
MORTGAGE BOND
mortgage loan
mortgage loan payable
MORTGAGE-BACKED SECURITY
MOTIVATION
MOU
moving average
MR
MRP
MSCC
MSRP
MTM
MUD
multicollinearity
MULTINATIONAL
MULTIPLE
MULTIPLE REGRESSION
multiple regression analysis
multiple-step income statement
MULTIPLIER
MUNICIPAL BOND
MUNICIPAL NOTE
MUTUAL AGENCY
MUTUAL FUND
NAA
NAA
NAARS
NAGBOR
NASD
NASDAQ
National Association of Accountants (NAA)
NATURAL ACCOUNTS
natural basis
natural business year
NATURAL BUSINESS YEAR
NATURAL CLASSIFICATION
natural expense classification
natural resources
NCD
NEAR-CASH ASSETS
NEBT
NEGATIVE AMORTIZATION
NEGATIVE CASH FLOW
NEGATIVE CONTRIBUTOR
NEGATIVE GOODWILL
NEGATIVE PLEDGE CLAUSE
NEGATIVE WORKING CAPITAL
NEGLIGENCE
NEGOTIABLE CERTIFICATE OF DEPOSIT
NEGOTIABLE INSTRUMENT
net
NET
NET 10, 30, etc.
NET ACCOUNTS RECEIVABLE
NET ASSET VALUE
net assets
NET ASSETS
NET ASSETS BASIS
NET BOOK VALUE
net carrying amount
NET CASH FLOW

NET CHANGE IN CASH
NET CONTRIBUTION
net credit sales
net current assets
NET CURRENT ASSETS
NET DEBT
NET EARNINGS
net income available for common stock
NET INTEREST INCOME
NET INTEREST MARGIN
NET LEASES
NET MARGIN
net method of recording accounts payable
net of tax
NET OF TAXES
NET OPERATING INCOME
net operating income (NOI)
NET OPERATING LOSS
NET OPERATION PROFIT AFTER TAXES
NET PATIENT REVENUE
net pay
net payroll payable
net present value
NET PRESENT VALUE
NET PROFIT
NET PROFIT MARGIN (NPM After Tax)
NET PROFIT MARGIN (NPM Pre-Tax)
net purchases
NET PURCHASES
net realizable value
NET RECEIVABLES
NET REVENUE
net sales
NET SALES
NET SALES TO GROSS SALES
NET TANGIBLE ASSET VALUE
net working capital
NET WORTH
NETBACK
NETTING
NET-TO-NET LEASE
NEUTRALITY
NEW DEBTOR
next-in, first-out cost flow assumption
NEXUS
NFP ACCOUNTING STANDARDS
NIAT
NIFO
NIFO
NIM
NOI
NOL
NO-LOAD FUND
NOMINAL
nominal account
NOMINAL ACCOUNTS
NOMINAL CAPITAL
NOMINAL DOLLARS
nominal interest rate
NOMINAL INTEREST RATE
NOMINAL LEDGER
NOMINAL VALUE
NONCALLABLE
noncash expense
NON-CASH EXPENSE
NON-CASH FINANCING & INVESTING
NONCOMPETITIVE BID
NON-CONTROLLING INTEREST
noncumulative preferred stock
noncurrent assets
NON-CURRENT ASSETS
noncurrent liabilities
NONCURRENT LIABILITIES
NON-DISCRETIONARY
NON-DISCRETIONARY ACCRUAL
NON-EQUITY SHARE
NON-EXPENDABLE PROPERTY
NON-EXPENSE CASH DISBURSEMENT
NON-FIXED ASSET
NON-FIXED INCOME
NON-INTEREST BEARING BOND
NON-INTEREST INCOME
nonmanufacturing overhead cost
nonmonetary asset
NON-MONETARY ASSET
NON-OPERATING ASSETS
nonoperating expense
nonoperating income/revenue
nonparticipating
NON-PERFORMING ASSET
NON-PROFESSIONAL SUBSCRIBER
nonprofit organization
NONPROFIT ORGANIZATION
NONRECURRING
NONREFUNDABLE BOND
NON-TRADE DEBT
nontrade receivables
NO-PAR VALUE CAPITAL STOCK
no-par value stock
NOPAT
NOPLAT
normal account balance
NORMAL BALANCE
normal costing
NORMAL LOSS
normal operating activities
NORMAL PROFIT
NORMAL RATE OF RETURN
normal spoilage
NORMAL SPOILAGE
NORMALIZED EARNINGS
NORMATIVE ACCOUNTING THEORY
NOSTRO ACCOUNT
not sufficient funds (NSF) check
NOT SUFFICIENT FUNDS (NSF) CHECK
NOTARIAL
NOTARY PUBLIC
NOTE
notes payable
NOTES PAYABLE
notes receivable
NOTES RECEIVABLE
notes to financial statements
NOTES TO THE FINANCIAL STATEMENTS
NOT-FOR-PROFIT ACCOUNTING
not-for-profit organization
NOT-FOR-PROFIT ORGANIZATION
NPPE
NPR
NPS
NPV
NPV
NRGT
NRV
NRV
NSF
NSF CHECK
NTA
NWC
NYSE
NZIAS
NZICA
NZIRFS
O&M
OAC
OASDI
OASDI
OBJECT CODE
OBJECT COST
OBJECTIVE
objectives of financial reporting
objectivity
OBJECTIVITY PRINCIPLE
OBLIGATE
OBLIGATION
OBLIGATION BOND
obsolescence
OCBOA
OCCUPANCY COST
OCF
OCI
OCOGS
OCOR
OCR
OCSE
ODD LOT
OEI
OEM
OEM
OFA
off balance sheet financing
OFF THE BOOKS
OFF-BALANCE SHEET
OFF-BALANCE SHEET ASSET
OFF-BALANCE SHEET FINANCING
OFF-BALANCE SHEET LIABIILITY
OFF-BOOK PARTNERSHIP
OFFER PRICE
OFF-FRONT PAYMENT
office equipment
office equipment expense
office supplies expense
officers
OFFICIAL INTEREST RATE
OFF-PEAK
OFFSET
OFFSET ACCOUNT
OFFSETTING ENTRY
OFFSOURCE
OJT
old-age, survivor, and disability insurance (OASDI)
OMAD
OMB
OMITTED
omitted dividends on preferred stock
on account
ON ACCOUNT
on consignment
on credit
ONE-OFF
ONEROUS CONTRACT
ONE-SHOTS
ONE-SIDED MARKET
ONE-WRITE SYSTEM
ONLINE SERVICE FEE
ON-THE-JOB TRAINING
ON-THE-RUN ISSUE
OPEN ACCOUNT
OPEN ALLOTMENT
OPEN BALANCE EQUITY
OPEN INFLATION
OPEN ITEM
OPEN MARKET OPERATIONS
OPEN MARKET VALUE (OMV)
OPEN REPURCHASE AGREEMENT
OPEN TO BUY
OPEN-BOOK CREDIT
OPEN-END FUND
OPENING BALANCE
operating activities
OPERATING ALLOWANCE
OPERATING ASSETS
OPERATING BUDGET
OPERATING CASH FLOW
OPERATING CASH FLOW RATIO
OPERATING COST
operating cycle
OPERATING EXPENDITURES
OPERATING EXPENSE TO SALES
operating expenses
OPERATING EXPENSES
OPERATING EXPENSES BUDGET
OPERATING EXPOSURE
operating income
OPERATING INCOME
OPERATING INTEREST
operating lease
OPERATING LEASE
OPERATING LEVERAGE
operating loss
OPERATING MARGIN
OPERATING PROFIT
OPERATING PROFIT TO SALES
OPERATING RATIO
OPERATING REVENUE
OPERATING RISK
OPERATING TRANSFER
OPERATION AGREEMENT
OPERATIONAL GEARING
OPPORTUNISM
OPPORTUNISTIC BEHAVIOUR
opportunity cost
OPPORTUNITY COST
OPPORTUNITY COST OF REVENUE
OPPORTUNITY LOSS
OPTIMAL PRICE
OPTIMAL SOLUTION
OPTIMISM
OPTION
OPTIONALITY TEST
OR
order costs
ORDER ENTRY
ORDER INTAKE
ORDER OF LIQUIDITY
ORDER OF MAGNITUDE
ORDER OF PERMANENCE
ordering costs
ORDERLY LIQUIDATION VALUE
ordinary annuity
ORDINARY ASSET
ORDINARY COURSE OF BUSINESS
ORDINARY INCOME
ordinary repairs
ORDINARY SHARES
organic growth
ORGANIZATION
organization as a whole
organization chart
ORGANIZATION COST
ORGANIZATIONAL COSTS
ORGANIZATIONAL CULTURE
ORGANIZATIONAL STRUCTURE
organization-sustaining activities
ORIGINAL EQUIPMENT MANUFACTURER
ORIGINAL FACE
ORIGINAL ISSUE DISCOUNT
ORIGINAL Z-SCORE
OSHA
OTC
other accrued expenses payable
other assets
OTHER COMPREHENSIVE INCOME
other current assets
other current liabilities
OTHER INCOME
OUT-OF-P0CKET
OUT-OF-THE-MONEY OPTION
OUTPUT VAT
OUTSOURCE
outsourcing
OUTSTANDING
outstanding checks
OUTSTANDING SHARES
outstanding shares of common stock
OUTTURN
OVER THE COUNTER
overabsorbed
OVERAGE
OVER-APPLIED FACTORY OVERHEAD
overapplied overhead costs
OVER-BILLING
OVERDRAFT
overdraws
OVERHAUL
OVERHEAD
OVERHEAD ABSORPTION
overhead application
OVERHEAD BUDGET
overhead costs
Overhead Expense
OVERHEAD RATE
overhead variances
OVERLEVERAGED
OVERSIGHT
OVERSOLD
OVERSTATED
overstates
overtime pay
overtime premium
OVERTRADING
OWN WORK CAPITALIZED
OWNED RECEIVABLES
owner’s (stockholders’) equity
owner’s capital account
owner’s capital account - beg of year
OWNERS DRAW
owner’s drawing account
OWNERS EQUITY
owner’s equity accounts
OWNERS EQUITY RATIO
P & L
P&A
P&L
p.o.
P/E RATIO
PA
PAC BOND
Pacioli
PACKING CREDIT
PACKING LIST
PACKING SLIP
PAID IN SURPLUS
paid-in capital
paid-in capital from treasury stock
paid-in capital in excess of par value
paid-in capital in excess of par value - common stock
paid-in capital in excess of par value - preferred stock
paid-in capital in excess of stated value - common stock
PAID-IN-CAPITAL
PAID-UP CAPITAL
PAPER
PAPER GAIN (LOSS)
par value
PAR VALUE
par value of bonds
par value of common stock
par value of preferred stock
PARENT COMPANY
PARENT ENTITY
PARETO PRINCIPLE/LAW
PARI PASSU
participating preferred stock
partnership
PARTNERSHIP
PAS
PASSIVE ACTIVITY
PASS-THROUGH
pass-through contributions
PASS-THROUGH GRANTS
past cost
PATENT
PAY CYCLE
payable
PAYABLE
PAYABLE TO SHAREHOLDERS
PAYABLES TURNOVER
payback
payback period
PAYBACK PERIOD
PAYDOWN
payee
PAYMENT
PAYMENT DUE DATE
PAYMENT ON ACCOUNT
PAYMENT TERMS
PAYOUT RATIO
PAYROLL
PAYROLL BURDEN
payroll tax liability
payroll taxes
payroll taxes payable
PAYROLL VARIANCE
payroll withholdings
PBC LIST
PBT
PC
PCPS
PDI
PEACHTREE
PEAK
PEG RATIO
PEGBOARD SYSTEM
PENDING
PENSION
pension expense
PENSION FUND
PENSION MAXIMIZATION
pension payable
PEP
PER CAPITA INCOME
PER DIEM
PERCENTAGE DESIGN
PERCENTAGE LEASE
PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING
PERFORMANCE BUDGET
PERFORMANCE INDICATORS
PERFORMING ASSET
period cost
PERIOD COST
periodic average
periodic FIFO
periodic LIFO
periodic system of inventory
PERIODIC VALUATION
periodicity
PERIODICITY CONCEPT
PERMANENCE
permanent accounts
PERMANENT ACCOUNTS
permanent restriction
permanently restricted net assets
PERPETUAL
perpetual average
perpetual FIFO
perpetual inventory
PERPETUAL INVENTORY
perpetual inventory method
perpetual LIFO
PERPETUAL SUCCESSION
perpetual system of inventory
PERPETUAL VALUATION
PERPETUITY
PERSISTENT EARNINGS
PERSONAL ACCOUNTS
PERSONAL EQUITY
PERSONAL EQUITY PLAN
PERSONAL LOAN
PERSONAL PROPERTY
PERT
PERT
PERVASIVENESS OF ESTIMATES
PETTY
petty cash
PETTY CASH
PHANTOM PROFIT
phantom profits
PHINet
PHYSICAL INVENTORY
physical life
PHYSICAL STOCK-TAKE
PICKUP
PICPA
PIERCING THE CORPORATE VEIL
PIGGYBACK
PINK PEARL
PIPE
PISCAN DOCUMENT
PITI
PLACEMENT
PLANT ASSET
plant assets
plant-wide overhead rate
PLEDGE
PLEDGE BOND
PLEDGED ACCOUNTS RECEIVABLE
pledged asset
PLEDGED ASSET
PLEDGED REVENUES
PLS
PLUG
PLUG NUMBER
PLUM
PMSI
PNL
POB
POINT OF
POINTS
POISON PILL
POLITICAL COSTS HYPOTHESIS
POOL
POOLING OF INTEREST METHOD
POOLING-OF-INTERESTS
POP
POP
PORTFOLIO
PORTFOLIO DISCOUNT
POS
POS
POSITIVE ACCOUNTING THEORY
POST
post balance sheet event
POST DATE
post-closing trial balance
postdated check
posting
POSTING
postretirement benefits
POSTULATE
PPBS
PPE
PPI
PPV
PR
PRACTICAL CAPACITY
predetermined overhead rate
PREDICTOR RATIOS
PREEMPTIVE RIGHT
PREFERENCE SHARE
PREFERENCE SHARE CAPITAL
PREFERRED BIDDER
PREFERRED CREDITOR
preferred stock
PREFERRED STOCK
preferred stock $100 par
preferred stock account
PREMISE OF VALUE
PREMIUM BOND
premium on bonds payable
PREMIUM ON CAPITAL STOCK
premium on common stock
premium on preferred stock
PRE-OPERATING COSTS
prepaid advertising
prepaid asset
prepaid association dues
prepaid dues
prepaid insurance
prepaid rent
PREPAYMENT
PREPAYMENT RISK
prepayment-type adjusting entry
PREREFUNDING
PRESCRIBED SECURITY
present value
PRESENT VALUE
present value factors
present value model
present value of 1 table
present value of a single amount
present value of an annuity
present value of an annuity due
present value of an annuity due table
present value of an ordinary annuity
present value of an ordinary annuity table
present value table
PRE-TAX INCOME/PROFIT
PRICE
PRICE CEILING
PRICE EARNING RATIO
PRICE EARNINGS MULTIPLE
price earnings ratio
PRICE ELASTICITY
PRICE FIXING
PRICE MIX
PRICE TO BOOK
PRICE TO CASH FLOW
PRICE TO EARNINGS RATIO
PRICE TO REVENUE
PRICE TO SALES
price variance
primary activities
PRIMARY DATA
PRIMARY DEALER
PRIMARY MARKET
PRIME BROKERS
PRIME COST
prime costs
PRIME RATE
principal
PRINCIPAL
principal payment
principles and guidelines
PRINCIPLES-BASED ACCOUNTING
PRIOR PERIOD
prior period adjustment
PRIVATE CORPORATION
PRIVATE EQUITY
PRIVATE LEDGER
PRIVATE PLACEMENT
PRIVATE PLACEMENT (DEBT)
pro forma financial statement
pro forma income
pro rata
PRO RATA
proceeds
PROCEEDS
PROCESS
PROCESS ACCOUNTING
PROCESS COSTING
process costing system
procurement
PROCUREMENT
PRODUCER PRICE INDEX
PRODUCT
product cost
PRODUCT COST
PRODUCT INVOICE
PRODUCT MIX
product warranty cost
PRODUCTION
PRODUCTION BUDGET
production department
production service department
production volume variance
PRODUCTIVE ACTIVITY
PRODUCTIVITY
PRODUCTIVITY RATIO
PROFESSIONAL FEE
PROFESSIONAL INVOICE
PROFESSIONAL SERVICES
PROFESSIONAL SUBSCRIBER
PROFIT
PROFIT & LOSS ACCOUNT
PROFIT AFTER TAX
PROFIT AND LOSS SHARING
profit and loss statement
PROFIT AND LOSS STATEMENT
PROFIT BEFORE TAXES
profit center
PROFIT CENTER
profit margin
PROFIT MARGIN ON SALES
PROFIT MULTIPLE
profitability
PROFITABILITY
PROFITABILITY RATIOS
PRO-FORMA
PRO-FORMA FINANCIAL STATEMENT
PRO-FORMA INVOICE
PROGRAM BUDGET
program evaluation and review technique (PERT)
program expenses
program services
PROGRESS BILLINGS
PROGRESSIVE TAX
PROJECTION
PROMISES FOR THE FUTURE
promissory note
PROMISSORY NOTE
PROMOTIONAL ALLOWANCES
PROOF OF POSTING
property dividend
property, plant, and equipment
PROPORTIANATE UNIT CONCEPT
PROPRIERTORSHIP
PROPRIETARY
PROPRIETARY ASSET
PROPRIETARY THEORY
proprietor
PROPRIETORS DRAW
PROPRIETORS FUNDS
proprietorship
prorate
PROSPECTIVE PAYMENT SYSTEM
PROSPECTIVE REIMBURSEMENT
PROSPECTUS
PROVISION
PROVISION FOR CREDIT LOSSES
provision for doubtful accounts
PROX
PROXIMO
PROXY
PRUDENCE
PRUDENCE CONCEPT
PTI
PUBLIC ACCOUNTING
Public Company Accounting Oversight Board (PCAOB)
PUBLIC CORPORATION
PUBLIC DEBT OFFICE
PUBLIC FUNDS
PUBLIC OFFERING
PUBLIC OWNERSHIP
publicly traded stock
PURCHASE ACCOUNT
PURCHASE AGREEMENT
purchase commitments
PURCHASE DISCOUNT
PURCHASE METHOD
PURCHASE MONEY AGREEMENT
PURCHASE MONEY INTEREST
PURCHASE MONEY MORTGAGE
purchase order
PURCHASE ORDER
PURCHASE REQUISITION
PURCHASE RETURNS
purchases
purchases - net
PURCHASES BUDGET
purchases discounts
PURCHASES LEDGER
purchases returns and allowances
PURCHASING POWER
PURE COST
PURE RESEARCH
purpose restriction
PUSH-DOWN ACCOUNTING
PUSH-PULL STRATEGY
PUT OPTION
PUT WARRANT
PUTABLE BOND
PV
PV CHART
QDRO
QUALIFIED DIVIDENDS
QUALIFIED DOMESTIC RELATIONS ORDER
QUALIFIED OPINION
qualitative characteristics
QUALITATIVE INFORMATION
QUALITY
QUALITY CIRCLE
quality of earnings
QUALITY OF EARNINGS
QUANTATIVE INFORMATION
quantity variance
QUARTERLY REPORT
QUASI-BUSINESS EXPENSES
quick assets
QUICK RATIO
QUOTATION
QUOTE
QUOTE TO CASH
r
R & D
r squared
R&D
R. Smith, Capital at Beginning of Year
R. Smith, Current Year Net Income
R. Smith, Drawing
RAB
RABBI TRUST
RAM
RAN
RAR
RATE BASE
RATE OF RETURN
RATIO
raw materials inventory
RCLD
REACH
REAL
real account
REAL ACCOUNTS
REAL ESTATE
REAL PROPERTY
REALIZABLE VALUE
REALIZATION PRINCIPLE
REALIZED GAIN/LOSS
REALIZED INCOME
REALIZED NET INCOME
REASONABLE CERTAINTY
REASONABLE PERSON
REASONABLENESS TEST
REBATE
RECAPITALIZATION
RECAST EARNINGS
RECEIPT
receipts
RECEIPTS
RECEIVABLE
RECEIVABLES TURNOVER
RECEIVER
RECEIVERSHIP
RECEIVING
RECHARGE
RECIPROCAL INVESTMENT
reciprocal method
reciprocal services
RECOGNIZE or RECOGNITION
RECONCILIATION
reconciliation of bank statement
record date
RECORD DATE
RECORDING PRINCIPLE
RECOURSE
RECOURSE NOTE
RECOVERABLE AMOUNT
RECOVERY
RECURRING ENTRY
RED HERRING
REDEEMABLE
REDEMPTION
redemption of bonds payable
REDISCOUNT
RED-WELLS
REFERENDUM
REFINANCE
REFLATION
REFUNDING
REFURBISH
REG A
REG D
REG S
REGISTER
REGISTERED BONDS
REGISTERED INVESTMENT ADVISOR
REGISTRATION RIGHTS
regression analysis
regression line
REGRESSIVE TAX
REGULAR SETTLEMENT
REGULATION
REGULATION A
REGULATION D
REGULATION S
REGULATORY ASSETS
REIMBURSEMENT
REIT
RELATED PARTY TRANSACTION
RELATIVE CHANGE
relative sales value method of allocating cost
released from restrictions
relevance
RELEVANCE CONCEPT
RELEVANT
relevant cost
RELEVANT COST
relevant range
RELEVANT RANGE
reliability
RELIABILITY CONCEPT
reliable
REMARKETED PREFERRED STOCK
REMIC
REMITTANCE ADVICE
REMITTING BANK
REMUNERATION
RENEWAL NOTE
rent expense
RENT EXPIRED
rent revenue/income
reorder point
repairs
repairs and maintenance expense
replacement cost
REPLACEMENT COST
REPLACEMENT COST NEW
REPLACEMENT RESERVE FUND
REPLACEMENT VALUE
REPLACEMENT VALUE CONCEPT
replenish
REPO
REPORT DATE
REPORTABLE CONDITION
REPORTABLE EVENT
REPORTABLE SEGMENT
REPORTED EARNINGS PER SHARE
REPORTING ENTITY
REPORTING PERIOD
REPOSSESSION
REPRESENTATION EXPENSES
REPRODUCTION COST LESS DEPRECIATION
REPRODUCTION COST NEW
REPURCHASE AGREEMENT
required rate of return
REQUIRED RATE OF RETURN
REQUISITION
RESCIND
RESEARCH & DEVELOPMENT
RESERVE
RESERVE ACCOUNTS
RESERVE CAPITAL
residual
RESIDUAL
RESIDUAL CLAIM
RESIDUAL EQUITY THEORY
RESIDUAL INCOME
residual income (RI)
RESIDUAL OWNERSHIP
residual value
RESIDUAL VALUE
RESOURCE ABSORPTION
RESPONSIBILITY ACCOUNTING
RESPONSIBILITY CENTER
RESTATEMENT OF FINANCIALS
RESTRICTED
restricted accounts
RESTRICTED ASSETS
restricted cash
RESTRICTED DONATIONS
restricted retained earnings
RESTRICTED STOCK
restricted support
RESTRUCTURING
RESULTS FROM OPERATION
RETAIL
retail method of estimating inventory
RETAINAGE
retained earnings
RETAINED EARNINGS
retained earnings statement
RETAINED EARNINGS STATEMENT
RETAINED PROFIT
retirement of assets
retirement of bonds
RETROACTIVE
RETROSPECTIVE
RETROSPECTIVE REIMBURSEMENT
RETURN OF CAPITAL
RETURN ON ASSETS
return on average common stockholder equity
return on capital employed
RETURN ON CAPITAL EMPLOYED
RETURN ON EQUITY
RETURN ON INVESTED CAPITAL
RETURN ON INVESTMENT
return on investment (ROI)
RETURN ON NET WORTH
RETURN ON RATE BASE
RETURN ON SALES
return on stockholders’ equity
RETURN ON STOCKHOLDERS EQUITY
returned check
RETURNS INWARDS
RETURNS OUTWARDS
REVALUATION
REVALUATION RESERVE
REVALUATION SURPLUS
REVENUE
REVENUE ADJUSTMENT
REVENUE ANTICIPATION NOTE
REVENUE BONDS
REVENUE CONTRACT
revenue expenditure
REVENUE EXPENDITURE
REVENUE JUSTIFIED
REVENUE PRINCIPLE
REVENUE RECOGNITION
revenue recognition principle
REVENUE RESERVE
revenues
revenues and gains
revenues from service charges
REVERSE COST-BENEFIT METHOD
REVERSE REPO
REVERSE REPURCHASE AGREEMENT
REVERSE TAKEOVER
reversing entry
REVERSING ENTRY
REVERSION ASSET
REVIEW
revision of depreciation estimates
REVOCABLE LETTER OF CREDIT
REVOLVING COLLATERAL
REVOLVING CREDIT
REVOLVING FINANCING
REVOLVING FUND
REVOLVING LINE OF CREDIT
REVOLVING LOAN
REWORK
RFP
RFSB
RGNI
RI
RI
RIGHTS
RISK
RISK ADJUSTED RETURN
RISK-FREE RATE
ROA
ROACE
Robert Morgan, Capital
ROBUST
ROCC
ROCE
ROE
ROG
ROI
ROI
ROIC
ROLL FORWARD
ROLL FORWARD BUDGET
rolling budget
ROLLING STOCK
ROLLOVER
ROM
ROYALTY
RPI
RPU
RRA
rubber check
rule of 72
RULE OF THUMB
RULES-BASED ACCOUNTING
RUN RATE
RUNNING RATE
RUNNING TOTAL
S CORPORATION
S&P 500
SAB
SAFE HARBOR RULE
safety stock
SAFETY STOCK
salaries expense
salaries expense: delivery department
salaries expense: selling & admin department
salaries payable
salary
SALARY
salary and fringes
sales
SALES & MARKETING EXPENSE
SALES / RECEIVABLES
sales allowance
SALES ALLOWANCE
SALES AND COLLECTIONS BUDGET
SALES BUDGET
sales commissions expense
SALES CONTRACT
SALES DISCOUNT
sales discounts
sales forecast
SALES INVOICE
sales journal
SALES JOURNAL
SALES LEDGER
sales mix
SALES MULTIPLE
SALES ORDER
SALES PROCEEDS
sales returns
sales returns and allowances
sales revenues
SALES TAX
SALES TURNOVER
SALVAGE VALUE
salvage value of fixed assets
SAME STORE SALES
SAP
SARBANES-OXLEY ACT
SAS
SAVINGS ACCOUNTS
SAVINGS DEPOSITS
SBIC
SCF
SCHEDULE
SCHEDULE K-1
SCIENTER THEORY
SCRAP
SCRAP VALUE
SDCF
SEC
SEC
SECA
secondary activities
SECONDARY MARKET
SECURED
secured bond
secured creditor
SECURED LIABILITY
Securities and Exchange Commission
SECURITIES FRAUD
SECURITIZATION
SECURITY
SECURITY STOCK
SEGMENT REVENUE
SEGMENTATION
SEGREGATED FUND
self insurance
SELF-CONTRUCT ASSETS
SELLER GUARANTEE DEPOSIT
SELL-IN ACCOUNTING
SELLING & ADMINISTRATIVE EXPENSE BUDGET
selling and administrative expense
selling expenses
SELLING SHORT
selling, general and administrative expenses
SELL-THROUGH
SELL-THROUGH ACCOUNTING
semi-monthly
semi-variable costs
semi-variable expenses
SEMIVARIALBLE COST
SENIOR DEBT/NOTE
SENSEX
SENSITIVE ASSETS
SENSITIVE LIABILITIES
SENSITIVITY ANALYSIS
SEPARABLE COSTS
SEPARATE DETERMINATION CONCEPT
SEPARATE VALUATION CONCEPT
separation of duties
serial bond
SERIAL BOND
SERIES A PREFERRED STOCK
SERIES B, C, D, ETC. PREFERRED STOCK
SERVICE BUSINESS
SERVICE CHARGE
SERVICE CHARGE ACCOUNTING
service charge revenues
SERVICE CONTRACT
service department
SERVICE FEE
SERVICE INVOICE
SERVICE LEVEL AGREEMENT
service mark
service revenues
SETOFF
SETTLEMENT DATE
SETTLEMENT DISCOUNT
setup cost
SETUP COST
setup time
SEVERANCE TAX
SFAC
SFAS
SFAS
SG&A
SG&A
SGD
SHARE
SHARE APPLICATION MONEY
SHARE BUY-BACK
SHARE CAPITAL
SHARE PREMIUM
SHARE-BASED PAYMENT
shareholder
SHAREHOLDER
SHAREHOLDER LOANS
SHAREHOLDER OF RECORD
shareholders’ equity
SHAREHOLDERS EQUITY
SHAREHOLDERS FUND
SHARPE RATIO
SHELF LIFE
SHIP IN PLACE
SHIPPING NOTICE
SHORT TERM ASSET
SHORT TERM INVESTMENTS
SHORT TERM LIABILITY
SHORT-TERM
short-term asset
short-term liability
shrinkage
SHRINKAGE
SI&A
SIC
SIDE POCKET INVESTMENTS
SIGHT DRAFT
SIGNATURE LOAN
SIGNIFICANCE
SIGNIFICANT DEFICIENCY
SIGN-OFF
SILENT PARTNERSHIP
SIMPLE INTEREST
simple journal entry
SIMPLE JOURNAL ENTRY
simple regression
SINGLE-ENTRY BOOKKEEPING
single-step income statement
sinking fund
SINKING FUND
SIPS
SISTER COMPANY
SKIP PERSON
SKU
SLA
SLIDE ERROR
SLIPPAGE
SLIT
SLR
SMA
SMALL BUSINESS
SMALL-CAP
SMOOTHING
SOCIAL CAPITAL
SOCIAL COST
SOCIAL ENTITY
Social Security taxes
SOES
SOFT ASSETS
SOFT CLOSE
SOFT COSTS
SOFT CREDIT
sold
SOLD LEDGER
SOLE PROPRIERTORSHIP
SOLE PROPRIETOR
sole proprietorship
SOLVENCY
SOP
SOUND
source document
SOURCE DOCUMENTS
SOX
SPE
SPECIAL DEPRECIATION
SPECIAL INTEREST PURCHASERS
SPECIAL JOURNAL
special journals
SPECIAL MEMORANDUM ACCOUNT
SPECIAL PURPOSE VEHICLE
SPECIAL-PURPOSE ENTITY
SPECIFIC IDENTIFICATION METHOD
SPECIFIC IDENTIFICATON INVENTORY VALUATION
SPECIFIC RESEARCH
SPECULATOR
SPENDING LEVEL
spending variance
SPIN-OFF
SPIN-OFF RULING
SPLIT ACCOUNTING
SPLIT PAYMENT
SPLIT-INTEREST AGREEMENT
split-off point
SPLIT-OFF POINT
spoilage
SPOILAGE
SPONTANEOUS ASSETS
SPONTANEOUS LIABILITIES
SPOT COMMODITY
spot price
SPOT RATE
SPOT-CASH
SPREAD
SPREADSHEET
SPV
SR
SRO
SS
SSA
STABILIZED INCOME
STABLE DOLLAR
STABLE MONETARY UNIT CONCEPT
STABLE UNIT OF MEASURE
STABLE UNIT OF VALUE
STAFF ACCOUNTANT
STAFF MANAGEMENT
stage 1 allocation
stage 2 allocation
STAKE
stakeholder
STAKEHOLDER
STALE CHECK
STAND-ALONE
STANDARD AND POORS
STANDARD COST
standard cost per unit of input
standard cost per unit of product
STANDARD COST PRICING
standard cost system
STANDARD COST SYSTEM
standard cost variances
standard costing
STANDARD COSTING
STANDARD DEDUCTIONS
STANDARD OF VALUE
STANDARD RATE AND DATA SERVICE
STANDBY LETTER OF CREDIT
STARTUP COSTS
STAT
state boards of accountancy
state income tax withholdings payable
state unemployment tax
STATE UNEMPLOYMENT TAX ACT
STATED CAPITAL
STATED VALUE
STATEMENT OF ACCOUNTING POLICIES
statement of activities
STATEMENT OF AFFAIRS
statement of cash flows
STATEMENT OF CASH FLOWS
statement of financial accounting standards
statement of financial position
statement of functional expenses
STATEMENT OF FUND BALANCE
statement of income
statement of operations
statement of retained earnings
STATEMENT OF RETAINED EARNINGS
statement of stockholders’ equity
STATEMENT OF STOCKHOLDERS EQUITY
STATEMENTS OF AUDITING STANDARDS
static budget
STATISTICAL SAMPLING
STATUTE
STATUTORY
STATUTORY ACCOUNT
STATUTORY AUDITOR
STATUTORY CONSOLIDATION
STATUTORY DEDUCTIONS
STATUTORY LAW
STATUTORY LIEN
STATUTORY LIQUIDITY RATIO
STATUTORY MERGER
STEAMSHIP CONFERENCE
STEP LEASE
STEPPED COSTS
STEP-UP LOAN
STEWARDSHIP
STOCK
stock certificate
STOCK CERTIFICATE
STOCK CONTROL ACCOUNT
stock dividend
STOCK DIVIDEND
STOCK INDEX
stock option
STOCK OPTION
STOCK POWER
STOCK RESERVE
STOCK ROTATION RIGHTS
STOCK SALE
stock split
STOCK SPLIT
STOCK TURNOVER PERIOD
STOCK TURNS
stockholder
STOCKHOLDER
STOCKHOLDERS EQUITY
STOCKOUT
STOCKTAKING
stop payment order
STORAGE
stores
STORES
STRAIGHT BOND
STRAIGHT-LINE DEPRECIATION METHOD
STRAIGHT-LINE METHOD
straight-line method of amortization
straight-line method of depreciation
STRANDED PLANT
STRAPS
STRATEGIC ASSET
STRATEGIC COST MANAGEMENT
STRATEGIC GOAL
STRATEGIC PERFORMANCE MANAGEMENT
STRATEGIC PLANNING
STRAW MAN
STREET NAME
STRIPPED BOND
STRIPPED PRICE
STRIPPED YIELD
STRIPS
STRONG
STUMPAGE
SUBCHAPTER S
SUBLEDGER
SUBLET
SUBORDINATED DEBENTURE
SUBORDINATED DEBT
SUBPART F
SUB-PRIME CREDIT CARDS
SUBSCRIBER
SUBSCRIPTION
subsequent event
SUBSIDIARY
subsidiary accounts
SUBSIDIARY BOOKS
subsidiary ledger
SUBSIDIARY LEDGER
SUBSTANCE OVER FORM
SUBSTANTIVE
SUBVENTION
SUI
SUMMARY ACCOUNT
SUM-OF-THE-YEARS DIGITS
sum-of-the-years’ digits (SYD) method of depreciation
SUNDRY ACCOUNT
SUNDRY CREDITORS
SUNDRY DEBTOR
SUNDRY RECEIVABLES
SUNDRY SHAREHOLDERS
sunk cost
SUNK COST
SUPERANNUATION
SUPERANNUATION FUND
SUPPLANT
SUPPLIER FINANCING
supplies
supplies expense
supplies on hand
SUPPORTING DOCUMENTS
supporting services expenses
SUPPRESSED INFLATION
SUPRANATIONAL
SURCHARGE
SURETY BOND
SURPLUS
surrender value
SURVEILLANCE
suspense account
SUSPENSE ACCOUNT
SUSTAINABILITY ACCOUNTING
SUSTAINABLE GROWTH RATE
SUSTAINING CAPITAL REINVESTMENT
SUTA
SWAPS
SWAPTIONS
SWEEPING ACCOUNTS
SWIFT CODE
SWOT ANALYSIS
SYD
SYD depreciation method
SYNDICATE
SYNERGY
SYNTHETIC LEASE
SYSTEMATIC RISK
T&E
T&M
T&R
T/T
TAB
T-account
T-ACCOUNT
TAFR
TAG-ALONG
TAG-ALONG RIGHTS
TAINTED ACCOUNTS RECEIVABLE
TAKE OR PAY AGREEMENT
take-home pay
TAKEOVER
TALLY SHEET
TAN
TANGIBLE
TANGIBLE BOOK VALUE
tangible constructed asset
TANGO SHEETS
TARE WEIGHT
TARGET
TARGET COSTING
target interest rate
TARGET MARGIN
TARIFF
TARIFF, AD VAL OREM
TARR
TAX
TAX ACCOUNTING
tax depreciation
TAX EFFECT METHOD
TAX EQUIVALENT YIELD
TAX LOSS CARRY FORWARD/BACKWARD
TAX PAYABLE METHOD
TAX SHELTER
TAXABLE
TAXABLE BENEFITS
TAXABLE EQUIVALENT YIELD
TAXABLE INCOME
taxes payable
tax-exempt
T-BILL
TCO
TEASER RATE
TECHNICALLY BANKRUPT
TEFRA
telephone expense
temporarily restricted net assets
TEMPORARY ACCOUNT
temporary accounts
temporary help expense
temporary investments
temporary marketable securities
temporary restriction
temporary service expense
TENDER
term bonds
TERM BONDS
TERM DEBT
TERM ENDOWMENT
term insurance
TERM LOAN
TERMINAL VALUE
TESTIMONY
THEFT
THEORETICAL USAGE
THEORY OF CONSTRAINTS
THIN MARKET
THIRD PARTY
THIRD PARTY RECOVERY
THREE PERCENT (3%) RULE
THRIFT INSTITUTIONS
TI
TIC
TIC/EBIT
TIGHT MARKET
TIGR
TILL ROLL
TIME DEPOSIT
time deposits
TIME DRAFT
TIME INTERVAL CONCEPT
TIME LAG
time period assumption
TIME PERIOD CONCEPT
time restriction
TIME SERIES
TIME SERIES ANALYSIS
TIME TO MARKET
time value of money
TIME VALUE OF MONEY
time-and-a-half
TIMES FIXED CHARGES EARNED
times interest earned
TIMES INTEREST EARNED
timing differences
T-NOTE
TO DATE
TOBIN RATIO
TOMBSTONE
TONE AT THE TOP
TOP DOWN
TOP-DOWN APPROACH TO INVESTING
TOP-DOWN BUDGETING
TOP-LINE
TOPSIDE ACCOUNTING ADJUSTMENTS/DEVICES
TOR
TOTAL ASSET TURNOVER
TOTAL ASSETS
TOTAL COST OF OWNERSHIP
TOTAL CURRENT ASSETS
TOTAL CURRENT LIABILITIES
TOTAL LIABILITIES & NET WORTH
TOTAL QUALITY MANAGEMENT
TOTAL RETURN
TQM
TRACEABILITY, COST
TRACEABLE
TRADE ACCEPTANCE
trade accounts payable
trade accounts receivable
TRADE DATE
TRADE DEBTORS
trade discount
TRADE DISCOUNT
TRADE DRAFT
TRADE EXCHANGE
TRADE INVESTMENT
TRADE NAME
trade names
TRADE PAYABLE
trade payables
trade receivables
TRADE RECEIVABLES (NET)
TRADE SPENDING
trade-in of similar assett
trademark
TRADEMARK
TRADING ACCOUNT
TRADING CONCERN
TRADING PROFIT
traditional costing
TRAIC
TRAILING
TRANCHES
TRANSACTION
TRANSACTION ANALYSIS
transaction approach to determining net income
TRANSACTION DATE
TRANSACTION DRIVERS
TRANSACTION EXPOSURE
TRANSACTION FILE
TRANSCRIPT
TRANSFER JOURNAL ENTRY
transfer price
TRANSFER PRICE
transferred-in cost
transfers from temporarily restricted net assets
TRANSLATION EXPOSURE
TRANSPARENCY
TRANSPORTATION OUT
transportation-in
transportation-out
TRANSPORTATON IN
TRANSPOSE
TRANSPOSITION ERROR
TREASURY
TREASURY BILL
treasury bills
TREASURY CERTIFICATE
TREASURY CYCLE
TREASURY NOTE
TREASURY SHARE
treasury stock
TREASURY STOCK
TREND
trend analysis
TREND ANALYSIS
trial balance
TRIAL BALANCE
TRIPLE BOTTOM LINE
TRIPLE NET
triple net lease
TRIPLE P
TRUE AND FAIR VIEW
TRUE VALUE
TRUE-UP
TRUST ACCOUNT
TRUST DEED
TRUST FUND
TTM
TURNAROUND
TURNAROUND DOCUMENT
turnover
TURNOVER
turnover ratios
TWO PARTY CHECK
TWO PARTY ENDORSEMENT
U.S. treasury bills
U.S. treasury bonds
U.S. treasury notes
UBIT
UCC
ULLAGE
UNABSORBED COSTS
UNALLOCATED COSTS
unamortized bond discount
unamortized bond premium
UNAPPLIED CASH
UNAPPLIED FUNDS
UNAPPROPRIATED PROFITS
unappropriated retained earnings
UNAUDITED OPINION
UNBILLED REVENUE
UNBUDGETED
uncollected funds
UNCOLLECTIBLE ACCOUNT EXPENSE
uncollectible accounts expense
UNCONDITIONAL
UNCONTROLLABLE EXPENSE
UN-CREDITED CHECK
undeposited checks
underabsorbed
UNDERABSORBED BURDEN
UNDERABSORBED OVERHEAD
UNDER-APPLIED FACTORY OVERHEAD
underapplied manufacturing overhead
UNDER-BILLING
UNDERBUDGETED
UNDERLYING
underlying principles/guidelines
UNDERRECORDED
UNDERSTATED
understates
UNDERWATER
underwriter
UNDERWRITER
UNDERWRITERS DISCOUNT
UNDERWRITERS SPREAD
UNDERWRITING
UNDISTRIBUTED EARNINGS
unearned premium revenue
UNEARNED REVENUE / INCOME
unearned revenue(s)
unemployment compensation tax
unemployment tax expense: warehouse
unemployment tax payable
UNEXPIRED
unfavorable variance
UNFAVORABLE VARIANCE
UNFUNDED COMMITMENT
UNICAP
UNIDENTIFIED CASH RECEIPTS
UNIFORM CAPITALIZATION RULES
UNIFORM COMMERCIAL CODE (UCC)
Uniform CPA Exam
UNIT COST
UNIT-CONTROL SYSTEM
United Way payable
UNITIZE
UNIT-LEVEL ACTIVITY
UNIT-OF-DELIVERY METHOD
UNIT-OF-WORK-PERFORMED METHOD
units of production method of depreciation
UNLEVERED BETA
UNLIMITED COMPANY
UNLIMITED LIABILITY
UNLIQUIDATED
unpaid principal balance
unpresented check
UN-PRESENTED CHECK
unqualified opinion
UNQUALIFIED OPINION
UNREALIZED
UNREALIZED ACCOUNTS RECEIVABLE
unrealized holding gain
unrealized holding loss
UNREALIZED INCOME
UNREALIZED LOSS
unrelated business income tax
UNRESOLVED EQUITY
UNRESTRICTED ASSETS
unrestricted contribution
UNRESTRICTED GRANT
unrestricted net assets
UNSECURED
unsecured bond
unsecured creditor
UNSYSTEMATIC RISK
unusual but not extraordinary item
UNUSUAL GAINS AND LOSSES
UP-FRONT PAYMENT
UPSTREAM / DOWNSTREAM SALES
usage variance
USAGE VARIANCE
USE TAX
useful life
USEFUL LIFE
USP
UST
UST BENCHMARK RATE
utilities expense
utilities payable
vacation pay
vacation pay expense
vacation pay payable
VAD
VALIDATE
VALUATION
valuation account
VALUATION ALLOWANCE/RESERVE
VALUATION APPROACH
VALUATION DATE
VALUATION METHOD
VALUATION PROCEDURE
VALUATION RATIO
VALUE
VALUE ADDED
VALUE ADDED TAX
VALUE ADDED VERTICAL INTEGRATION
value billing
VALUE CHAIN
VALUE CREATION
VALUE FOR MONEY
VALUE IN USE
VALUE MANAGEMENT
VALUE STOCK
VALUES
VAR
variable cost
variable cost ratio
variable costing
VARIABLE COSTS
variable expenses
VARIABLE EXPENSES
VARIABLE INTEREST RATE
variable manufacturing overhead applied
variable manufacturing overhead efficiency variance
variable manufacturing overhead spending variance
variable overhead efficiency variance
variable overhead spending variance
variance
VARIANCE
variance analysis
VARIANCE ANALYSIS
VAT
VC
VEBA
vehicles
VENDOR
VENDOR MANAGED INVENTORY
VENDOR STATEMENT
vendors
VENTURE
VENTURE CAPITAL
VENTURE CAPITALIST
VERIFIABILITY
vertical analysis
VERTICAL FINANCIAL ANALYSIS
VERTICAL INTEGRATION
VESTED
VET, VETTED, VETTING
VIABILITY
VISUAL-FIT METHOD
VMI
VOLATILITY
VOLATILITY RISK
volume
VOLUME GAIN
volume variance
VOSTRO ACCOUNT
VOUCHER
W-2 FORM
W-3 FORM
W-4 FORM
WACC
WAGE
wages
wages expense
wages expense: delivery department
wages expense: warehouse department
wages payable
WARRANT
warranties
WARRANTY
warranty expense
warranty liability
warranty payable
WASTAGE
WEIGHTED AVERAGE
WEIGHTED AVERAGE COST OF CAPITAL
weighted-average accumulated expenditures on self-constructed assets
weighted-average cost flow assumption
weighted-average cost of capital
weighted-average number of shares of stock outstanding
WHEN-ISSUED
WHITE COLLAR CRIME
WHITE KNIGHT
WHITE PAPER
white-collar worker
whole life insurance
WHOLE LOAN
WHOLESALE
WHOLLY OWNED SUBSIDIARY
WIDGET
WINDFALL PROFIT/GAIN
window dressing
WINDOW DRESSING
WINDOW OF ENTERPRISE
WIP
WIP
WITHDRAWAL
withdrawals by owner
WITHHOLDING TAX
withholdings
WITHOLDING
WITHOUT PREJUDICE
WITNESS
WORK CENTER
WORK IN PROCESS
WORK IN PROGRESS
WORK SHEET
worker compensation insurance
worker compensation insurance expense
worker compensation insurance payable
WORKER’S COMPENSATION
WORKING ASSET STATEMENT
working capital
WORKING CAPITAL
WORKING CAPITAL DAYS OF NET SALES
working capital ratio
WORKING CAPITAL RATIO
WORKING CAPITAL STATEMENT
WORKING CAPITAL TURNOVER
WORKING PAPERS
WORKING TRIAL BALANCE
work-in-process inventory
work-in-progress
WORK-OF-ART
WORLD TRADE ORGANIZATION
WORTH
WRAP ACCOUNT
write-down
WRITE-DOWN
write-off
WRITE-OFF
write-up
WRITE-UP
WRITE-UP SERVICE
write-up work
X or XD
X-INEFFICIENCY
YAG
YANKEE BOND
YANKEE CD
YEAR-END
YEAR-END ADJUSTMENT
YEAR-END DIVIDEND
year-to-date net income
YELLING MARKETS
YELLOW SHEETS
YEN
yield
YIELD
YIELD CURVE
YIELD ON STOCK
YIELD TO CALL
yield to maturity
YIELD TO MATURITY
YIELD TO PUT
YIELD VARIANCE
YTD
YTM
Z-BOND
ZERO BASED BUDGET
zero coupon bonds
ZERO COUPON BONDS
ZERO COUPON CONVERTIBLE DEBENTURE/SECURITY
zero-based budgeting
ZERO-RATED
ZERO-RATED SALES
Z-SCORE

10-K
10-Q
13TH PERIOD
15 MINUTE RULE
2-WAY MATCHING
3% RULE
3-WAY MATCHING
4 Cs OF CREDIT
401 (K) PLAN
401(k) expense: delivery
401(k) expense: selling & admin
401(k) expense: warehouse
401(k) payable
4-4-5 CALENDAR
501(c)(3)
80 - 20 RULE
8-K
940 FORM
941 Form

VN:F [1.9.22_1171]
Rating: 0.0/10 (0 votes cast)

Enter you Email and Win!

Sign up for our drawing for an Apple IPhone to help you organize your business contacts, calendar events, and more, by subscribing to our periodic newsletter. Simply add your email below and you will be enrolled. We will never, ever sell or spam your email, and you can cancel at any time!

Cite this page:

Contribute meaningful comments to the Accounting community...