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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
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