Accounting Topics

Accounting by Name

Below you will find Accounting by Name. For your convenience the list is provided in alphabetical order.

• 401(k) Plan
• A Misstatement Is Inconsequential
• A&e
• A&g
• A&m
• A&p
• Aba
• Abatement
• Abc
• Abm
• Abnormal Gain
• Abnormal Items
• Abnormal Loss
• Abnormal Spoilage
• Above The Line
• Absolute Change
• Absorb
• Absorbed Costs
• Absorption
• Absorption Costing
• Absorption Variance
• Acat
• Acb
• Accelerated Depreciation
• Acceptance
• Accomodation Endorsement
• Account
• Account Aging
• Account Analysis
• Account Current
• Account Distribution
• Account Group
• Account Payable
• Account Receivable
• Accountable Plan
• Accountant
• Accountant's Opinion
• Accountants' Report
• Accounting
• Accounting Change
• Accounting Concepts
• Accounting Convention
• Accounting Cycle
• Accounting Diversity
• Accounting Entity Assumption
• Accounting Equation
• Accounting Event
• Accounting Income
• Accounting Package/Software
• Accounting Period
• Accounting Principles Board (APB)
• Accounting Ratio
• Accounting Standards Board (Asb)
• Accounting Theory
• Accounting Timing Difference
• Accounting Treatement
• Accounts Payable (Ap)
• Accounts Payable To Sales
• Accounts Receivable
• Accounts Receivable Ledger
• Accounts Receivable Reserve
• Accounts Receivable Turnover
• Accretion
• Accrual
• Accrual Basis
• Accrual Basis Of Accounting
• Accrual Concept
• Accrued Assets
• Accrued Expenses
• Accrued Income
• Accrued Interest
• Accrued Inventory
• Accrued Liability
• Accrued Payroll
• Accrued Revenue
• Accumulated Amortization
• Accumulated Depreciation
• Ach
• Acid-test Ratio
• Acma
• Acquisition
• Acquisition Cost
• Activity Based Costing (Abc)
• Activity Based Management (Abm)
• Activity Drivers
• Activity Ratio
• Actual Cost
• Actuals
• Actuarial Method
• Actuarial Science
• Ad Hoc
• Add-ins
• Additional Paid In Capital
• Adequate Disclosure
• Adf
• Adi
• Adjunct Account
• Adjusted Basis
• Adjusted Gross Income
• Adjusting Entries
• Adjusting Journal Entry
• Adjustment
• Administrative/Administration Cost
• Admitted Assets
• Admitted Value
• Adr
• Adscr
• Advance
• Adverse Opinion
• Advising Bank
• Afe
• Affiliate
• Affiliated Company
• Afudc
• Aged Trial Balance
• Agency
• Agency Fund
• Agencycosts
• Aggregate
• Aggregate Theory
• Agi
• Aging
• Aging Of Receivables
• Agreed Upon Procedures
• Agreed-Upon Procedures Report
• AICPA
• Air Waybill
• All Other Current Assets
• All Other Current Liabilities
• All Other Expenses (Net)
• All Other Non-current Assets
• All Other Non-current Liabilities
• Allocate
• Allocation
• 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
• Alpha
• Alternate Payee Endorsement
• Alternative Dispute Resolution
• Alternative Minimum Tax (AMT)
• Altman Z-score - A Valid Predictor Or Bankruptcyand
• Altmanedward
• Amalgamation
• American Depository Receipts (ADRs)
• American Institute Of Certified Public Accountants (AICPA)
• Amortization
• Analysis Codes
• Analytical Procedures
• Ancillary
• Angel Investor
• Annual Report
• Annualize
• Annuity
• Anomaly
• Anti-dilution
• Ap
• Apb
• Apb 18
• Apic
• Applied Research
• Apportion
• Appreciation
• Appropriate / Appropriated / Appropriation
• Appropriation Account
• Ar
• Arbitrage
• Argument In Accounting
• Arm’s Length Transaction
• Aroe
• Arpu
• Arr
• Arrears
• Articles Of Incorporation
• Articles Of Partnership
• Articulation
• As-is Condition
• Asb
• Asean (Association Of Southeast Asian Nations)
• Ask Price
• Assembly Of Financial Statements
• Assertion
• Assessed Value
• Assessment
• Asset
• Asset Availability
• Asset Earning Power
• Asset Revaluation Reserve
• Asset Reversion
• Asset Sale
• Asset Turnover Ratio
• Assets Held For Sale
• Assigned Value
• Associate
• Assumption
• Assurance
• At The Money
• Ata
• Atm
• Atp
• Attest
• Attrition
• Auction Market
• Audit
• Audit Bureau Of Circulation (Abc)
• Audit Committee
• Audit Documentation
• Audit Engagement
• Audit Evidence
• Audit Failure
• Audit Opinion Letter
• Audit Plan/Planning
• Audit Report
• Audit Risk
• Audit Sampling
• Audit Schedules
• Audit Scope
• Audit Strategy
• Audit Trail
• Auditing Standards
• Auditor
• Auditors' Report
• Authorization Of Stock
• Authorization Schedule
• Authorized Capital Stock
• Authorized Stock
• Automated/Automatic Teller Machine (Atm)
• Auxiliary Journal
• Available For Sale
• Aval
• Avalizor
• Average Age Of Inventory
• Average Cost
• Average Cost Method
• Average Funds Employed
• Average Settlement Period
• Avoidable Cost
• Axiom
• B/W
• Backcharge
• Backdoor Listing
• Backlog
• Backup Withholding
• Bad Debt
• Balance
• Balance Of Payments / Balance Of Trade
• Balance Sheet
• Balance Sheet Gearing
• Balanced Scorecard (Bsc)
• Balloon Payment
• Bancassurance
• Bank Balance
• Bank Collection
• Bank Guarantee
• Bank Reconciliation
• Bank Statement
• Bankruptcy
• Barriers To Entry
• Bars
• Barter System
• Base Amount
• Base Capital
• Base Tax Year
• Basic Defense Interval (Bdi)
• Basic Earnings Power (Bep)
• Basic Net Income Per Share
• Basic Tenets Of Accounting
• Basis
• Basis Points
• Batch
• Batch Costing
• Batching,
• Bay
• Bba
• Bcf
• Bcl
• Bdi
• Behavioural Accounting
• Below The Line
• Benchmark
• Beneficial Owner
• Beneficiary
• Bequest
• Best Practices
• Beta
• Bid Price
• Bifurcated
• Big 4
• Big Bath
• Bill
• Bill And Hold
• Bill And Hold Inventory
• Bill In Place
• Bill Of Exchange
• Bill Of Lading
• Bill Of Materials (Bom)
• Billable
• Billable Hours
• Billback
• Billings
• Billings In Excess Of Costs
• Bills Payable
• Bills Purchased
• Bills Receivable
• Black Hole Expenditure
• Black Markets
• Blanket Authorization
• Blind Receiving
• Blind Trust
• Blue Sky Law
• Blue Sky Laws
• Bmr
• Board Of Directors
• Bom
• Bona Fide Guaranty
• Bond
• Bond Covenant
• Bond Discount
• Bond Fund
• Bond Indenture
• Bond Premium
• Bond Referendum
• Bond Sinking Fund
• Bonded
• Bonded Warehouse
• Bonding
• Bonus
• Book Cost
• Book Income
• Book Inventory
• Book Of Accounts
• Book Profit
• Book Value
• Book(s)
• Book-to-market
• Bookbuild
• Booking
• Bookkeeping
• Books Of Account
• Books Of Record
• Boot
• Bottom Line
• Bottom Up
• Bounced Check
• Boy
• Br
• Brand Image
• Brand Loyalty
• Brand Name
• Breach Of Contract
• Break-even Analysis
• Break-even Equation
• Break-even Point
• Break-even Sales
• Bridge Loan (Bridging Loan)
• British-american Model
• Brokerage
• Brought Forward
• Budget
• Budget Control
• Budget Performance Report
• Budgetary Accounting
• Budgetary Deficit
• Budgeting
• Buffer
• Burden Rate
• Burn Rate
• Bursary
• Business Analyst
• Business Combinations
• Business Entity
• Business Entity Principle
• Business Matrix
• Business Plan
• Business Publications Audit (Bpa)
• Business Risk
• Business Segment
• Business Transaction
• Business Unit
• Business Valuation
• Buyer's Market
• Bvi
• By-products
• Bylaws
• C&c
• C&f (Cost & Freight)
• C&i (Cost & Insurance)
• C.a.
• C.g.a.
• C.m.a.
• C.p.a.
• C/S Ratio
• Cad
• Cafeteria Plan
• Cagr
• Call
• Call Loan
• Call Premium
• Callable Bond
• Callable Instrument
• Candy Deal
• Cap
• Cap Rate
• Capex
• Capital
• Capital Account
• Capital Asset
• Capital Budget
• Capital Contribution
• Capital Employed
• Capital Expenditure (Capex)
• Capital Funds
• Capital Gain
• Capital Improvement
• Capital Infusion
• Capital Intensive
• Capital Investment
• Capital Lease
• Capital Loss
• Capital Maintenance
• Capital Market
• Capital Outlay
• Capital Projects Funds
• Capital Rationing
• Capital Reduction
• Capital Replacement
• Capital Reserve
• Capital Spare
• Capital Stock
• Capital Structure
• Capital Surplus
• Capital To Risk Asset Ratio (Crar)
• Capitalization
• Capitalization Of Maintainable Earnings
• Capitalization Rate
• Capitalize,
• Capitalized Cost
• Capitalized Costs
• Capitalized Interest
• Capitalized Labor
• Capitalized Lease
• Captive Distributor
• Carnet
• Carry Forward
• Carrying Value
• Carryovers
• Case-based Reimbursement
• Cash
• Cash & Equivalents
• Cash Against Documents (Cad)
• Cash Basis
• Cash Basis Of Accounting
• Cash Book
• Cash Budget
• Cash Clearing Account
• Cash Conversion Cycle
• Cash Coverage Ratio
• Cash Cows
• Cash Cycle
• Cash Debt Coverage Ratio
• Cash Disbursement
• Cash Disbursements/Payments Journal
• Cash Discount
• Cash Dividend
• Cash Draw
• Cash Earnings
• Cash Equivalents
• Cash Flow
• Cash Flow / Current Portion Of Long Term Debt
• Cash Flow Analysis
• Cash Flow From Operations
• Cash Flow Projection
• Cash Flow Statement
• Cash Flows
• Cash Free Balance Amount
• Cash From Financing
• Cash From Investing
• Cash In Advance
• Cash In Bank
• Cash On Hand
• Cash Portion
• Cash Profit
• Cash Ratio
• Cash Receipts
• Cash Receipts Journal
• Cash Reserve Ratio (Crr)
• Cash Short/Over Account
• Cash-card
• Casualty Loss
• Caveat
• CD
• Ceo
• Certificate Of Deposit (CD)
• Certificate Of Inspection
• Certificate Of Obligation
• Certificate Of Origin
• Certified Financial Planner (CFP)
• Certified Financial Statements
• Certified Internal Auditor (CIA)
• Certified Management Accountant (CMA)
• Certified Payroll Report
• Certified Public Accountant (CPA)
• Cfm
• Cfo
• CFP
• Chairperson Of The Board
• Channel Costing
• Chapter S
• Charge Off
• Chargeback
• Chart Of Accounts
• Charter
• Chartered Accountant (Ca)
• Chartered Financial Consultant (Chfc)
• Chattel Mortgage Contract
• Check
• Check Register
• Chief Accounting Officer
• Churn Rate
• CIA
• Cibt
• Cif (Costinsurance And Freight)
• Cip
• Ck
• Claim
• Claim For Refund
• Clean Opinion
• Clearance Letter
• Cleared Items
• Clearing Account
• Client
• Closed-End Mutual Fund
• Closely Held
• Closing Account
• Closing Entry
• Cmi
• Cmo
• Cnf
• Coa
• Cod
• Coding
• Coe
• Cogas
• Cogm
• Cognovit Note
• Cogs
• Cogs (Cost Of Goods) Ratio
• Cohort Survival Method
• Collateral
• Collateral Note
• Collateralized Mortgage Obligation (CMO)
• Collection Papers
• Collection Period (Period Average)
• Collection Period (Period End)
• Collective Investment Scheme
• Combined Financial Statement
• Comfort Letter
• Comfort Letters
• Commercial AttachÉ
• Commercial Bank
• Commercial Loan
• Commercial Paper
• Commission
• Commitment
• Commitment Based Accounting
• Committed Costs
• Committee Of Sponsoring Organizations Of The Treadway Commission (COSO)
• Common Equity
• Common Law
• Common Size Analysis
• Common Size Percentages
• Common Stock
• Common-size Statement
• Comp0site Depreciation
• Company
• Company Kit
• Company Level Controls
• Company Limited By Guarantee
• Company Limited By Shares
• Comparability
• Comparative Financial Statement
• Compensating Balances
• Compensating Error
• Compensatory Balance
• Competitive Pricing
• Compilation
• Compilation Engagement
• Compilation Report
• Completed Contract Method Of Accounting
• Complex Trust
• Compliance Audit
• Compliance Panel
• Composite Financial Statement
• Compound Annual Growth Rate (Cagr)
• Compound Interest
• Compound Interest Principle
• Compound Interest Principles
• Compound Journal Entry
• Comprehensive Income
• Comptroller
• Compulsory Liquidation
• Conditional Sales Contract
• Conducive
• Conduit
• Conduit Debt
• Confirmation
• Conservatism
• Conservatism Principle
• Conservative Investor
• Consignment
• Consistency
• Consistency Principle
• Consolidated Capital
• Consolidated Entity
• Consolidated Financial Statements
• Consolidated Nexus
• Consolidation
• Consortium
• Constant Dollar
• Constraint
• Construction In Progress
• Constructive Receipt
• Consular Declaration
• Consumable
• Consumer Price Index (Cpi)
• Consummate
• Consumption Smoothing
• Continental Model
• Contingency Budget
• Contingency Plan
• Contingent Asset
• Contingent Liability
• Continuing Operations
• Continuing Professional Education (CPE)
• Continuity Assumption
• Continuous Budget
• Continuous Inventory
• Contra Account
• Contract Allowance
• Contract Costing
• Contract Law
• Contract Rate Of Interest
• Contract Revenues
• Contractee
• Contractor
• Contractual Allowance
• Contributed Assets
• Contributed Capital
• Contribution
• Contribution Margin (Cm)
• Contribution Margin Analysis
• Contribution Margin Ratio
• Contribution/Sales Ratio (C/S Ratio)
• Control
• Control Account
• Control Deficiency
• Control Risk
• Controllable Cost
• Controllable Expense
• Controller
• Controls Tests
• Convention
• Conversion Costs
• Convertible
• Convertible Bond
• Convertible Currency
• Convertible Debt
• Convertible Note
• Convertible Preferred Stock
• Convertible Stock
• Coo
• Cookie Jar Reserves
• Cooking The Books
• Cooperative Advertising
• Copyright
• Core Process
• Corporate Governance
• Corporation
• Corporation Tax
• Corpus
• Corpus Fund
• Correcting Entry
• Correspondent Bank
• Cost
• Cost Accounting
• Cost Accumulation Methods
• Cost Allocation
• Cost Assignment
• Cost Avoidance
• Cost Basis
• Cost Center
• Cost Driver
• Cost Element
• Cost In Excess Of Billings
• Cost Management Index (Cmi)
• Cost Object
• Cost Of Capital/Funds
• Cost Of Debt
• Cost Of Equity (Coe)
• Cost Of Goods Sold (Cogs)
• Cost Of Goods Sold Budget
• Cost Of Revenue
• Cost Of Sales
• Cost Per Thousand (Cpm)
• Cost Principle
• Cost Recovery Method
• Cost Reduction
• Cost Split
• Cost Synergy
• Cost Unit
• Cost-benefit Analysis
• Cost-of-living Lease
• Cost-plus
• Cost-volume-profit Analysis (Cvpa)
• Cost/Income Ratio
• Counterbalance
• Coupon Bond
• Covenant
• Coverage Of Fixed Charges
• Coverage Ratio
• Coverdell Education Savings Account (Education IRA)
• Cp
• CPA
• CPE
• Cpff
• Cpi
• Cpltd
• Cpt
• Cr
• Crar
• Crat
• Creative Accounting
• Credit
• Credit Agreement
• Credit Balance
• Credit Card
• Credit Card Receipts
• Credit Control
• Credit Line
• Credit Memo
• Credit Notes
• Credit Sales
• Creditor
• Creditor Days
• Creditors
• Creditors Control Account
• Creditors Turnover
• Critical Accounting Estimate
• Cross-footing
• Crown Corporation
• Crr
• Crut
• Cumulative Preferred Stock
• Currency Translation
• Current Account
• Current Asset
• Current Assets
• Current Capital
• Current Cash Debt Ratio
• Current Cost
• Current Cost Accounting
• Current Debt To Total Debt
• Current Liabilities
• Current Liability
• Current Maturities-l/T/D
• Current Portion Of Long-term Debt
• Current Ratio
• Current Value
• Curtail
• Custodian
• Custodian Bank
• Customs
• Customs Broker
• Cut-off Rate
• Cut-off Yield
• Cvp
• Cvpa
• Cycle Count
• Dac
• Dairy Queen Accounting
• Data Event Analysis
• Data Fixation
• Date Draft
• Date Of Auditors'/Accountants' Report
• Date Of Record
• Days Cash On Hand
• Days Sales Outstanding (Ds0)
• Days' Inventory
• Dba (Doing Business As)
• Dcaa
• Death Benefit
• Debenture
• Debit
• Debit Balance
• Debit Card
• Debit Memorandum
• Debit Notes
• Debt
• Debt Covenant
• Debt Coverage Ratio
• Debt Financing
• Debt Instrument
• Debt Ratio
• Debt Security
• Debt Service Coverage
• Debt Service Fund
• Debt Service Ratio
• Debt To Equity
• Debt To Total Assets Ratio
• Debtor
• Debtor Days
• Debtors Control Account
• Decedent
• Decision Theory
• Declining-balance Depreciation Method
• Decretion
• Dedicated Transactions
• Deductive Accounting Theory
• Deed Of Trust
• Defalcation
• Default
• Default,
• Defeasance
• Defeasance Clause
• Defense Interval
• Deferral
• Deferred
• Deferred Annuity
• Deferred Asset
• Deferred Charge
• Deferred Creditor
• Deferred Development Costs
• Deferred Expenses
• Deferred Income
• Deferred Income Taxes
• Deferred Payment Credit
• Deferred Revenue
• Deferred Tax Assets
• Deferred Tax Liabilities
• Deferred Taxes
• Deficiency In Design
• Deficiency In Operation
• Deficit
• Deficit Budget
• Deficit Spending
• Defined Benefit Plan
• Defined Contribution
• Defined Contribution Plan
• Deflation
• Delinquency Ratio
• Delta
• Demand Deposit
• Demand Draft
• Demand Loan
• Demand Note
• Deminimus
• Demographics
• Demutualization
• Dependent
• Dependent Care Expenses
• Depletion
• Deposit
• Deposit Method
• Depository Account
• Deposits In Transit
• Depreciated Historical Cost (Dhc)
• Depreciation
• Depreciation Allocation
• Depreciation Convention
• Depreciation Method
• Depreciation Recapture
• Depreciation Reserve
• Depreciation Reversal
• Depreciation Schedule
• Derivative
• Derivative Contract
• Derivative Liabilities
• Derivatives
• Designated
• Designated Receipts
• Detection Risk
• Detective Controls
• Devaluation
• Development
• Devolution
• Devolve
• Devolved Budgeting
• Diluted Earnings Per Share
• Diluted Share
• Dilution
• Dio
• Direct Attribution
• Direct Cost
• Direct Expense
• Direct Financing Lease
• Direct Labor Utilization Rate
• Direct Write-off Method
• Director's Report
• Directors Responsibility Statement
• Directors Valuation
• Disability Insurance
• Disburse/Disbursement
• Disbursement
• Disclaimer Of Opinion
• Disclosure
• Disclosure Document Program
• Disclosure Note
• Disclosure Principle
• Discontinued Operations
• Discount
• Discount Allowed
• Discount Rate
• Discounted Cash Flow
• Discounted Cash Flow Method
• Discounted Earnings
• Discounted Payback
• Discounting
• Discrepancy
• Discretionary
• Discretionary Accrual
• Discretionary Cost
• Discretionary Income
• Discretionary Trust
• Dishonored Note
• Disintermediation
• Disposable Income
• Dissolution
• Distributable Cash
• Distribution Cost
• Distribution Expense
• Distribution To Owners
• Distributions
• Dit
• Dividend
• Dividend Capitalization:
• Dividend Cover
• Dividend Payout Ratio
• Dividend Yield
• Dividend Yield Ratio
• Dividends
• Dividends Per Share (Dps)
• Division
• Dock Receipt
• Doctrine
• Document Control
• Document Maintenance
• Document Reconciliation
• Document Retention Policy
• Document Review
• Documentary Credit
• Documentation Completion Date
• Dollar Control Systems
• Dollar Value Lifo
• Dollar-weighted Rate Of Return
• Dollarization
• Donated Assets
• Donated Capital
• Doomsday Ratio
• Double Accounting
• Double Declining Balance Depreciation
• Double-entry Accounting
• Double-Entry Bookkeeping
• Dow Jones Industrial Average
• Downstream / Upstream Sales
• Dpo
• Dps
• Dr
• Draft
• Draftdemand Or Sight
• Draw
• Drawdown
• Drawee
• Drawing Account
• Drop Ship
• Dso
• Dtd
• Dual Dating
• Duality Concept
• Due Date
• Due Diligence
• Dumping
• Dun
• Dun & Bradstreet (D&b)
• Duration Drivers
• Duty
• E&o Insurance
• E&oe
• E&p
• E.c. (European Community Or European Common Market)
• Ea
• Earned Income
• Earned Income Credit
• Earned Surplus
• Earning Asset
• Earning Power
• Earning Quality
• Earnings
• Earnings Before Taxes
• Earnings From Operations (Efo)
• Earnings Management
• Earnings Per Share (EPS)
• Earnings Retention
• Ebit
• Ebitda
• Ebitdarm
• Econometrics
• Economic Book Value
• Economic Depreciation
• Economic Entity
• Economic Event
• Economic Exposure
• Economic Income
• Economic Order Quantity
• Economic Profits
• Economic Substance
• Economic Value (Ev)
• Economic Value Added (Eva)
• Economically Feasible
• Economies Of Scale
• Ef&l
• Effective Date Of Interest
• Effective Interest Rate
• Effective Tax Rate
• Efficiency
• Efficient Market Theory
• Efo
• Eft
• EITF
• Electronic Funds Transfer
• Elimination
• Embezzlement
• Emc (Export Management Company)
• Emerging Issues Task Force (EITF)
• Emi
• Employee Benefit Plan
• Employee Stock Ownership Plan (ESOP)
• Encumbered
• Encumbrance
• Ending Inventory
• Endowment
• Engagement Completion Document
• Engineered Costs
• Enrolled Agent
• Enterprise
• Enterprise Resource Planning (Erp)
• Enterprise Value (Ev)
• Enterprise Zone
• Entity
• Entity Assumption
• Entity Boundary
• Entity Concept
• Entity Theory
• Entrepreneur
• Eom
• Eoy
• Eoz
• Eps
• Epu
• Equipment Loan
• Equity
• Equity Account
• Equity Accounting
• Equity Capital
• Equity Financing
• Equity Fund
• Equity Funding
• Equity Holding
• Equity Instrument
• Equity Method
• Equity Method Of Accounting
• Equity Multiplier (Em)
• Equity Offering
• Equity Securities
• Equity Share
• Equity Share Capital
• Equity-to-asset Ratio
• Equivalent Unit Of Production (Epu)
• Erisa
• Erp
• Error
• Error Of Comission
• Error Of Omission
• Error Of Original Entry
• Error Of Principle
• Escheat
• Escrow
• Escrow Account
• ESOP
• Estate
• Estate Tax
• Estate Taxes
• Estimated Tax
• Estimation Transactions
• Etc (Export Trading Company)
• Ethical Standards
• Ethics
• Eurobond
• Euroization
• Ev (Economic Value)
• Eva
• Event Risk
• Evidential Matter
• Ex
• Ex-factory
• Exceptional Items
• Excess Of Revenue Over Expenses
• Exchange
• Exchange Rate
• Exchange Rate Risk
• Exchanges
• Excise Tax
• Excluded Income
• Exclusions
• Executor
• Exempt
• Exempt Organization
• Exemption
• Existing Use Value (Euv)
• Expatriation Tax
• Expectation Gap
• Expected Annual Capacity
• Expected Value Of Perfect Information (Evpi)
• Expendable
• Expendable Trust Fund
• Expenditure
• Expense
• Expenses
• Experienced Auditor
• Expired Expense
• Exploration Expenditures
• Exploratory Research
• Export Broker
• Export Declaration
• Export License
• Exposure
• Exposure Draft
• Expropriation
• Extension
• Extent Of Tests Of Control
• External
• External Audit
• External Auditor
• External Reporting
• Extinguishment Of Debt
• Extraordinary Item
• Extraordinary Items
• F&a
• F.a.s. (Free Along Side)
• F.o.b. (Free On Board)
• F.o.b. Destination
• F.o.r. (Free On Railroad)
• Face Value
• Factoring
• Factory Overhead
• Fair Labor Standards Act
• Fair Market Value
• Fair Value
• FASB
• Favorable Variance
• Fbwt
• Fcia (Foreign Credit Insurance Act)
• Fcpa
• Federal Unemployment Tax Act (Futa)
• Fee Absolute
• Fee Accountant
• Fee Simple
• Fee Simple Absolute
• Ff&e
• Ffo - Funds From Operations
• Fgar
• Fgi
• Fica (Federal Insurance Contributions Act)
• Fictitious Asset
• Fictitious Name
• Fiddly
• Fiduciary
• FIFO
• Filing Of Returns
• Finance Charge
• Financial Accounting
• Financial Accounting Standards
• Financial Accounting Standards Board (FASB)
• Financial Analysis
• Financial Budget
• Financial Consultant
• Financial Engineering
• Financial Gearing
• Financial Guarantee Insurance
• Financial Income
• Financial Institution
• Financial Leverage
• Financial Management
• Financial Planner
• Financial Position
• Financial Ratio
• Financial Ratio Analysis
• Financial Report
• Financial Reporting Release (Frr)
• Financial Results
• Financial Risk
• Financial Schedule
• Financial Statement
• Financial Statement Analysis
• Financial Statements
• Financial Viability
• Financials
• Financing Cost
• Financing Margin Ratio (Fmr)
• Finished Goods Inventory
• First In, First Out (FIFO)
• Fiscal
• Fiscal Leverage
• Fiscal Quarter
• Fiscal Year
• Fiscalist
• Fit
• Fixed Asset
• Fixed Asset Turnover
• Fixed Assets
• Fixed Assets (Net)
• Fixed Assets (Net) / Net Worth
• Fixed Bond
• Fixed Budget
• Fixed Charge
• Fixed Charge Ratio
• Fixed Cost
• Fixed Costs
• Fixed Expenses
• Fixed Fee
• Fixed Overhead
• Flash Report
• Flat Interest
• Flat Lease
• Flat Rate
• Flexible Budget
• Float
• Floating Rate Convertible Note (Frcn)
• Floating Rate Note (Frn)
• Floor
• Flp
• Fmr
• Fob Point Of Origin
• Folio
• Footing
• Forecast
• Foreclosure
• Foreign
• Foreign Corporation
• Foreign Currency Translation
• Foreign Sales Agent Or Representative
• Foreign Tax Credit
• Forensic Accounting
• Foreseeable
• Form 10-K
• Form 10-Q
• Form 1065 (Schedule K-1)
• Form 1120
• Form 8-K
• Formula
• Forward Interest Rate Agreement
• Forward Looking Statements
• Forward Premium
• Fp
• Franchise
• Fraud
• Frcn
• Free Cash Flow
• Free Trade Agreement
• Free Trade Zone (Ftz)
• Freight Forwarder
• Frequency
• Fresh Start Accounting
• Frf
• Friendly Takeover
• Fringe Benefit
• Frn
• Frr
• Frs 11
• Frs 19
• Fsa
• Full Absorption Costing
• Full Charge Bookkeeper
• Full Cost Recovery
• Full Costing
• Full Disclosure
• Fully Depreciated
• Functional Currency
• Functional-based Accounting
• Fund
• Fund Accounting
• Fund Management
• Fund Theory
• Fundamental Analysis
• Fundamentals
• Funded Depreciation Account
• Funds Employed
• Funds Flow
• Futa
• Future Contract
• Future Value
• Futures
• Fx Account
• Fye
• G&a
• GAAP
• GAAS
• Gai
• Gain
• GAO
• Garbage Ingarbage Out (Gigo)
• GASB
• Gatt (General Agreement On Tariffs And Trade)
• Gbp
• Gdp
• Gearing
• Gearing Ratio
• General Accounting
• General Accounting Office (GAO)
• General Expense
• General Journal
• General Ledger
• General Partnership
• Generally Accepted Accounting Principles (GAAP)
• Generally Accepted Auditing Standards (GAAS)
• Geographical Segment
• Gfoa
• Gi
• Gift
• Gilt
• Global Bond
• Global Custody
• Global Depository Receipts
• Global Mutual Fund
• Globalization
• Gmp
• Gmroi
• Gnp
• Goal
• Going Concern
• Going Concern Concept
• Going Concern Principle
• Going Public
• Going Rate
• Golden Rules Of Accounting
• Goodwill
• Governing Documents
• Government Accountability Office (Gao)
• Governmental Accounting Standards Board (GASB)
• Grace Period
• Graduated Tax
• Grantee
• Grantor
• Green Book
• Greenmail
• Gross
• Gross Contribution
• Gross Domestic Product (Gdp)
• Gross Income
• Gross Margin
• Gross National Product (Gnp)
• Gross Negligence
• Gross Pay
• Gross Profit
• Gross Profit Margin Analysis
• Gross Profit Margin On Sales(Gpm)
• Gross Profit Method
• Gross Receipts
• Gross Revenue
• Gross Sales
• Gross Weight
• Group
• Group Accounts
• Guarantee
• Guaranty
• Hard Costs
• Harmonized System
• Head Of Household
• Headcount
• Hedge
• Hedge Fund
• Hedging
• Held To Maturity
• Hidden Asset
• High-low Method
• Hire And Purchase Agreement
• Historical Cost
• Historical Cost Accounting
• Holding Company
• Holding Period
• Hope Scholarship Credit
• Horizontal Financial Analysis
• Hostile Takeover
• Human Capital
• Hurdle Rate
• Hybrid Instrument
• Hypothecation
• Ias
• Iasc
• Iba
• Ibnr
• Identifiable Assets And Liabilities
• Illiquid
• Ima
• Immateriality
• Immovable
• Impaired Assets
• Impaired Goodwill
• Impairment
• Impairment Of Value
• Implicit Rate Of Interest
• Imposta Valore Aggiunto Tax (Iva Tax)
• Imprest
• Imprest Basis
• Improvement
• Imputed Costs
• Imputed Interest
• Imputed Value
• In The Black
• In The Red
• In-kind
• In-the-money Option
• Inbr
• Income
• Income Capitalization:
• Income Gearing Ratio
• Income Smoothing
• Income Statement
• Income Tax Basis
• Income Taxes Payable
• Income Theories
• Incompetence
• Incorporated
• Incorporation
• Incremental
• Incremental Cost
• Incremental Cost Of Capital
• Incur
• Incurred But Not Reported (Ibnr)
• Indefeasible
• Indenture
• Independence Standard Board (ISB)
• Index Stock
• Index-linked Bond
• Indifference Curve
• Indifference Point
• Indirect Cost
• Indirect Shareholding
• Individual Retirement Account (IRA)
• Inducement
• Inductive Accounting Theory
• Industrial Revenue Bond (I.r.b.)
• Industry
• Industry Analysis
• Inflation
• Inflation Accounting
• Inflation Adjustment
• Information / Informational Return
• Information Theory
• Infrastructure
• Inheritance
• Initial Public Offering (IPO)
• Initiate
• Inquiry
• Insertion Order
• Insider Trading
• Insolvency
• Insolvent
• Installement Agreement
• Installment
• Installment Method
• Installment Sale
• Insurance Claim
• Intangible Asset
• Intangibles (Net)
• Integrated Financial Model
• Integrated Ledger
• Intellectual Capital
• Intellectual Capital Statement (Ics)
• Intellectual Property
• Intensity Drivers
• Intercompany Or Intercorporate
• Interest
• Interest Earnings
• Interest Expense
• Interest Payable
• Interest Rate
• Interest Rate Swap (Irs)
• Interest Rate Swaption
• Interest-bearing
• Interested Party
• Interfund Loan
• Interim Audit
• Interim Dividend
• Interim Earnings
• Interim Financial Statements
• Interim Statement
• Intermediary
• Intermediation Cost
• Internal
• Internal Audit
• Internal Auditor
• Internal Control
• Internal Control Over Financial Reporting
• Internal Controls
• Internal Rate Of Return
• Internal Rate Of Return (Irr)
• Internal Revenue Code
• Internal Revenue Service (IRS)
• Internally Generated
• International Accounting Standards Committee, The (IASC)
• Internet/World Wide Net
• Interperiod Tax Allocation
• Intersegment Revenue
• Intracompany
• Intrinsic Value
• Inventory
• Inventory Accumulation
• Inventory And Purchases Budget
• Inventory Loan
• Inventory Obsolescence
• Inventory Shrink
• Inventory Shrinkage
• Inventory Transfer
• Inventory Turnover
• Inventory Turns (Period Average)
• Inventory Turns (Period End)
• Inventory Variance
• Investee
• Investment
• Investment Banker
• Investment Capital
• Investment Center
• Investment Expense
• Investment Manager
• Investment Opportunity Set
• Investment Tax Credit
• Investment Turnover
• Invoice
• Invoicecommercial
• Invoiceconsular
• Involuntary Conversions
• Iou
• IPO
• Ipo (Initial Public Offering)
• Irr
• Irrelevant Cost
• Irrevocable Letter Of Credit
• IRS
• Issue
• Issuer
• Isv
• It Is The Best Measurement Of Income.
• Itemized Deductions
• Iva Tax
• Jbo
• Jco
• Jeopardy
• Jit
• Job Costing
• Joint Costs
• Joint Payee Endorsement
• Joint Return
• Joint Stock Company
• Joint Venture
• Joint Ventures & Investments
• Journal
• Journal Entry
• Junk Bond
• Junk Bonds
• Just-in-time (Jit)
• Jv
• Kaizen Budgeting
• Kaizen Costing
• Keep-well Agreements
• Keogh
• Keogh Plan
• Key Employee
• Key Person Insurance
• Keynesian Growth Models
• Keynesian Macroeconomics
• Kikin
• Kiting
• Know-how
• Labor Intensive
• Lag Time
• Land
• Landed Cost
• Landing Cost
• Large-cap
• Last In, First Out (LIFO)
• Latin American Model
• Lbo
• Lcl
• Lcm
• Lcm Rule
• Lead-time
• Lease
• Lease Rate Factor
• Leasehold
• Leasehold Improvements
• Ledger
• Legacy System
• Legal Entity
• Legitimacy Theory
• Lehman Formula
• Less Than Container Load (Lcl)
• Lessee
• Lessor
• Letter Of Authorization (Loa)
• Letter Of Awareness
• Letter Of Credit
• Letter Of Credit (Loc)
• Letter Of Creditconfirmed
• Letter Of Creditirrevocable
• Leverage
• Leverage Hypothesis
• Leverage Ratios
• Leveraged Buy Out
• Leveraged Buy-out (Lbo)
• Leveraged Lease
• Levied
• Levy
• Liability
• Libor
• License
• Lien
• Lifetime Learning Credit
• LIFO
• Lifo Liquidation
• Lifo Reserve
• Lifting & Operating Expense
• Like Kind
• Limitation
• Limited Liability
• Limited Liability Company (LLC)
• Limited Liability Partnership (LLP)
• Limited Partner
• Limited Partnership
• Limiting Factor
• Line Item
• Line Item Budget
• Line Of Credit
• Linked Account
• Lip Account
• Liquid
• Liquid Asset
• Liquid Assets
• Liquidating Dividends
• Liquidation
• Liquidation Value
• Liquidity
• Liquidity Ratio
• Listed Company
• Listed Investments
• Listed Property
• Listing
• Litigation Support/Dispute Resolution
• LLC
• Llcr
• LLP
• Lma
• Loaded Labor Rate
• Loan
• Loan Covenant
• Loan Stock
• Loan To Value Ratio
• Loan-in-process Account (Lip Account)
• Loc
• Lockbox
• Loe
• Logging
• Loi
• London Interbank Offered Rate (Libor)
• Long Term Debt
• Long-lived Assets
• Long-term
• Long-Term Debt
• Long-term Debt To Equity
• Long-term Liabilities
• Loss
• Loss Leader
• Lot
• Lot Costing
• Lower Of Cost Or Market
• Lric
• Ltm
• Lump-sum
• M1
• M2
• M3
• Macrs
• Maintenance
• Maintenance Of Accounts
• Maker
• Malpractice Insurance
• Management Accounting
• Management By Objectives (Mbo)
• Management Control System
• Management Discussion And Analysis (MD&A)
• Management Expense
• Management Information System (Mis)
• Management Letter
• Management's Report
• Managerial Accounting
• Mandatory Transfers
• Manual Tag System
• Manufacturing Account
• Manufacturing Concern
• Manufacturing Statement
• Map
• Margin
• Margin (Stocks)
• Margin Account (Stocks)
• Margin Analysis
• Margin Call (Stocks)
• Margin Lending
• Marginal
• Marginal Cost
• Marginal Profit
• Marginal Revenue
• Marginal Tax Rate
• Marine Insurance
• Mark Endorsement
• Mark-to-Market
• Market Capitalization
• Market Discount
• Market Discount Bond
• Market Multiple
• Market Position
• Market Share
• Market To Book Value
• Market Value
• Marketable Securities
• Marketable Security
• Marketing Lever
• Markup
• Married Taxpayers
• Marshalling
• Master Budget
• Mat
• Matching
• Matching Concept
• Matching Principle
• Material Weakness
• Materiality
• Materiality Principle
• Materials
• Matrix Organization
• Maturity Date
• Maturity Value
• Mbo
• MD&A
• Mean
• Measurement Theory
• Media Plan
• Median
• Medium Term
• Medium Term Assets
• Memo Entry
• Memorandum Account
• Memorandum For Record (Mr)
• Mer (Management Expense Ratio)
• Merchandise
• Merger
• Mezzanine Financing
• Mid-cap
• Middle Market Company:
• Millage
• Minimum Wage
• Minor Matters
• Minority Interest
• Mis
• Misappropriaton
• Miscellaneous
• Miscellaneous Income
• Mmu
• Modified Accelerated Cost Recovery System (Macrs)
• Modified Accrual Basis
• Modified Internal Rate Of Return
• Monetary
• Monetary Assets
• Monetary Items
• Monetary Unit
• Money Measurement Concept
• Money Measurement Principle
• Monitor
• Mortgage
• Mortgage Bond
• Mou
• Mr
• Mscc
• Mud
• Multinational
• Multiple
• Multiplier
• Municipal Bond
• Mutual Agency
• Mutual Fund
• NASBA
• Nasd
• Nasdaq
• National Association Of State Boards Of Accountancy
• Natural Business Year
• Natural Classification
• Ncd
• Near-cash Assets
• Nebt
• Negative Amortization
• Negative Assurance
• Negative Contributor
• Negative Goodwill
• Negative Pledge Clause
• Negative Working Capital
• Negligence
• Negotiable Instrument
• Net
• Net 1030etc.
• Net Accounts Receivable
• Net Asset Value (Nav)
• Net Assets
• Net Assets Basis
• Net Book Value
• Net Cash Flow
• Net Change In Cash
• Net Contribution
• Net Current Assets
• Net Debt
• Net Earnings
• Net Income
• Net Interest Income
• Net Interest Margin
• Net Lease
• Net Leases
• Net Margin
• Net Of Taxes
• Net Operating Income (Noi)
• Net Operating Loss (Nol)
• Net Present Value (Npv)
• Net Profit
• Net Profit Margin (Npm After Tax)
• Net Profit Margin (Npm Pre-tax)
• Net Purchases
• Net Receivables
• Net Revenue
• Net Sales
• Net Sales To Gross Sales
• Net Worth
• Net-to-net Lease
• Neutrality
• Nexus
• Niat
• Nim
• No-Par Stock
• No-Par Value
• No-par Value Capital Stock
• Nominal
• Nominal Accounts
• Nominal Capital
• Nominal Dollars
• Nominal Interest Rate
• Nominal Ledger
• Nominal Value
• Non Routine Transactions
• Non-cash Expense
• Non-cash Financing & Investing
• Non-current Assets
• Non-discretionary
• Non-discretionary Accrual
• Non-equity Share
• Non-expendable Property
• Non-expense Cash Disbursement
• Non-fixed Asset
• Non-for-Profit Organization/Tax-Exempt Organization
• Non-interest Bearing Bond
• Non-interest Income
• Non-monetary Asset
• Non-performing Asset
• Non-professional Subscriber
• Non-trade Debt
• Nonprofit Organization
• Nonrecurring
• Nonresident Alien
• Nopat (Net Operating Profit After Tax)
• Noplat
• Normal Loss
• Normal Profit
• Normal Rate Of Return
• Normal Spoilage
• Normalized Earnings
• Normative Accounting Theory
• Nostro Account
• Not-for-profit Organization
• Notarial
• Notary Public
• Note
• Notes Payable