Accounting Dictionary Accounting Dictionary Select a letter below to view all accounting terms that begin with that letter. 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 A A/C ABC Absorption Costing Accelerated Depreciation Account Accounting Cycle Accounting Department Accounting Equation Accounting Rate of Return Accounts Payable Accounts Receivable Accounts Receivable Turnover Ratio Accrual Basis Accrue Accrued Expense Accrued Revenue Accumulated Deficit Accumulated Depreciation Accumulated Other Comprehensive Income Acid Test Ratio Adjusted Trial Balance After tax cost of debt AICPA Allocate Allowance for Doubtful Accounts Allowance for Uncollectible Accounts American Accounting Association Amortization Amortization Schedule Annuity Annuity Due APB Apportionment Appraisal ARB Arms Length Transaction Arrears Articles of Incorporation Asset Asset Turnover Ratio Assign Assignee Assignor Audited Financial Statements Average Collection Period Average Inventory Average Weighted Cost of Capital B Balance Sheet Bank Statement Basic Accounting Equation Basis Point Bearer Bond Big Four Bill Bill of Materials Biweekly Blue Collar Worker Board of Directors BOM Bond Bond Debenture Bond Premium Bond Sinking Fund Book Value Bookkeeper Books Borrow Borrower Bottom Line Bounced Break-even analysis Budget Budget Variance Budgeted Income Statement Buildings Byproduct C C Corporation Callable Bond Capital Capital Budgeting Capital Expenditures Capital Lease Capital Market Capitalize Carrying Value Cash Cash and Cash Equivalents Cash Flow Cash Payback Method Cash Receipt Cash Receipts Journal Cashiers Check CD Ceiling CEO Certificate of Deposit Certified Management Accountant CFO Checkbook Checking Account Cheque Circular E Classified Balance Sheet Cleared Closely Held Corporation Closing Entry CMA CMA Exam Coefficient of Correlation Coefficient of Determination Commitments Common Size Balance Sheet Common Size Income Statement Common Stock Comparability Compilation Compound Interest Comprehensive Income Comptroller Conceptual Framework Conservatism Consignee Consignment Consignor Consistency Consistent Consolidated Financial Statements Constraints Consumer Price Index Contingent Liability Contra Asset Account Contributed Capital Contribution Margin Contribution Margin per unit Contribution Margin Ratio Contributions Controller Conversion Costs Convertible Bond Convertible Preferred Stock COO Copyright Corporation Correlation COS Cost Cost Accounting Cost Center Cost of Capital Cost of Goods Sold Cost of Sales Cost Principle CPA CPA Exam CR Credit Credit Balance Credit Memo Credit Terms Creditor CSV Cumulative Preferred Stock Current Assets Current Liabilities Current portion of long term debt CVP Cycle Counting D Days Sales in Inventory DCF Death Spiral Debit Debit Card Debt Financing Debt Ratio Debt Service Debt to Equity Ratio Debtor Decentralization Deferral Deferred Expense Deficit Defined Benefit Pension Plan Demand Deposit Dependent Variable Depletion Expense Deposit Depositor Depreciation Depreciation Expense Depreciation Methods Differential Cost Direct Cost Direct Method Direct Write Off Method Disclosure Discontinued Operations Discount Rate Dividend Dividend Payout Ratio Dividend Yield Divisions Donor Double Entry Accounting DR Draw Drawing Dues E Earned EBITDA Economic Entity Assumption Effective Interest Rate EFT Endowment Endowment Fund EOM EOQ EPS Equipment Equity Equity Financing Equity Interest Escrow Estimates Ex-dividend Exempt Employee Expanded Accounting Equation Expected Value Expenditure Expenses Extraordinary Item F FAF Fair Market Value FAS FASB FEI FICA FIFO Financial Leverage Financial Reporting Financial Statement Analysis Financial Statements Financing Activities First In Fiscal Year FISH Fixed Assets Fixed Costs Flexible Budget Float Floor FOB Destination FOB Shipping Point Foot Footnotes Form 10-K Form 990 Free Cash Flow Freight In Fringe Benefits Full Disclosure Principle FUTA G GAAP Gains Garnishment General Journal General Ledger Going Concern Assumption Gross Gross Margin Gross Profit Gross Profit Percentage Gross Profit Ratio Gross Sales Gross Wages H Held-to-Maturity Securities High Low Method Historical Cost Holiday Horizontal Analysis Hurdle Rate I IASB IFRS IMA Impairment Imputed Interest In-kind Income Income from Operations Income Statement Incremental Cost Incremental Revenue Incurred Indenture Independent Contractor Independent Variable Indirect Cost Indirect Labor Inelastic Demand Information Insolvent Institute of Management Accountants Insurance Intangible Assets Interest Interest Expense Interest Income Interest Payable Internal Rate of Return Interpretations Inventory Inventory Turnover Ratio Investing Activities Investments Investors Invoice IRR IRS IRS Publication 15 J JIT Job Costing Job Order Costing Journal Journal Entry K Kiting L Land Landlord Lead Time Leader Learning Curve Lease Leaseback Leasehold Improvements Ledger Lend Lender Lessee Lessor Letter of Credit Leverage Liabilities Lien LIFO LIFO Reserve Line of Credit Linear Programming Liquidity Liquidity Ratios LLC Long Term Investments Long Term Liabilities Loss Losses Lower of cost or market M Management Accounting Managerial Accounting Margin of Safety Marginal Cost Marginal Revenue Markdown Market Share Marketable Securities Markup Matching Principle Materiality Medicare Tax Merchandise Merchandise Inventory Merchandiser MICR MIS MM mm Monetary Unit Assumption Money Market Account Mortgage Loan Moving Average Multicollinearity Multiple Regression Analysis Multiple-Step Income Statement N Natural Resources Net Net Assets Net Book Value Net Credit Sales Net Income Net Loss Net Pay Net Realizable Value Net Sales Net Working Capital NOI Nominal Interest Rate Nonprofit Organization Note Payable Notes Receivable NPV NRV NSF Check O OASDI Objectivity Obsolescence OEM Office Equipment Officers Old Age Operating Activities Operating Cycle Operating Expenses Operating Income Operating Lease Opportunity Cost Ordinary Annuity Organic Growth Organizational Chart Outlier Output Outsourcing Outstanding Checks Overhead Costs Overtime Pay P P & L Paid in Capital Par Value Participating Preferred Partnership Payable Payback Period Payee Payroll taxes PCAOB Period Costs Periodicity Perpetual Inventory PERT Petty Cash Plant POP POS Post Closing Trial Balance Posting Preferred Stock Prepaid Expense Present Value Present Value of an Annuity Present Value Table Price Earnings Ratio Prime Costs Principal Principal Payment Pro Rata Proceeds Procurement Product Cost Profit and Loss Statement Profit Center Profit Margin Profitability Promissory Note Property Proprietor Prorate Public Companies Publication 15 Purchase Order Purchases PV Q Quality of Earnings Quick Ratio QuickBooks R R & D R Squared Ratio Analysis Real Account Receipts Record Date Regression Analysis Regression Line Relevance Relevant Cost Reliability Reliable Reorder Point Repairs Replacement Cost Replenish Required Rate of Return Residual Residual Value Restricted Cash Retained Earnings Retained Earnings Statement Return on Capital Employed Revenue Recognition Principle Revenues ROCE ROI Root Cause Rule of 72 S Safety Stock Salaried Employee Salary Sales Sales Forecast Sales Returns and Allowances Sarbanes-Oxley Act SCF SEC Secured Bond Secured Loan Segregation of Duties Self Insurance Self-Employed Selling Semimonthly Separation of Duties Service Department Service Mark SFAS SG&A Shareholder Shrinkage Simple Regression Single-Step Income Statement Sinking Fund Social Security Taxes Sold Sole proprietorship Spoilage Spot Price Stakeholder Standard Cost Statement of Cash Flows Statement of Financial Position Statement of Stockholders’ Equity Static Budget Stock Certificate Stock Dividend Stock Option Stock Split Stockholders Stockholders’ Equity Stores Straight Line Depreciation Subchapter S Corporation Subsidiary Ledger Sunk Cost Supplier Supplies Survivor Suspense Account T Take-home Pay Tax Exempt Temporary Accounts Term Insurance Time Value of Money Time-and-a-half Times Interest Earned Ratio Trade Discount Trade Receivables Trademark Treasury Bills Treasury Stock Trend Analysis Trial Balance Triple Net Lease Turnover U U.S. Treasury Bills U.S. Treasury Bonds Unadjusted Trial Balance Underwriter Unqualified Opinion Unsecured Bond Unsecured Loan V Vacation Variable Costing Variable Costs Variance Variance Analysis Vehicles Vendor Vendors Vertical Analysis Volume W Wages Warranties White Collar Worker Whole Life Insurance Window Dressing WIP Withholdings Work in Process Inventory Work in Progress Inventory Working Capital Working Capital Ratio Write Down Write Off Write up X X-Axis Y Y-Axis Yield Yield to Maturity Z Zero Coupon Bonds Zero-Based Budgeting
