Accounting & Finance Terminology Guide

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