Accounting glossary index of terms

Accounting

Accounting glossary index of terms

accounting	accounting.html
accelerated-depreciation method	accelerated_depreciation_method.html
account	account.html
accounts payable (creditors’) subsidiary ledger	accounts_payable_creditors__subsidiary_ledger.html
accounts receivable (customers’) subsidiary ledger	accounts_receivable_customers__subsidiary_ledger.html
accounts receivable turnover ratio	accounts_receivable_turnover_ratio.html
accounts receivable	accounts_receivable.html
accrual-basis accounting	accrual_basis_accounting.html
accruals	accruals.html
accrued expenses	accrued_expenses.html
accrued revenues	accrued_revenues.html
additions and improvement	additions_and_improvement.html
adjusted trial balance	adjusted_trial_balance.html
adjusting entries	adjusting_entries.html
administrative expenses	administrative_expenses.html
aging the accounts receivable	aging_the_accounts_receivable.html
allowance method	allowance_method.html
amortization	amortization.html
asset turnover ratio	asset_turnover_ratio.html
assets	assets.html
authorized stock	authorized_stock.html
available-for-sale securities	available_for_sale_securities.html
average collection period	average_collection_period.html
average-cost method	average_cost_method.html
bad debts expense	bad_debts_expense.html
balance sheet	balance_sheet.html
bank reconciliation	bank_reconciliation.html
bank service charge	bank_service_charge.html
bank statement	bank_statement.html
basic accounting equation	basic_accounting_equation.html
bearer (coupon) bonds	bearer_coupon_bonds.html
bond certificate	bond_certificate.html
bond indenture	bond_indenture.html
bonding	bonding.html
bonds	bonds.html
bonus	bonus.html
book value per share	book_value_per_share.html
book value	book_value.html
bookkeeping	bookkeeping.html
by-laws	by_laws.html
calendar year	calendar_year.html
callable bonds	callable_bonds.html
callable lease	callable_lease.html
capital deficiency	capital_deficiency.html
capital expenditures	capital_expenditures.html
cash (net) realizable value	cash_net_realizable_value.html
cash dividends	cash_dividends.html
cash equivalents	cash_equivalents.html
cash payments (disbursements) journal	cash_payments_disbursements_journal.html
cash receipts journal	cash_receipts_journal.html
cash-basis accounting	cash_basis_accounting.html
cash	cash.html
chart of accounts	chart_of_accounts.html
charter	charter.html
check	check.html
classified balance sheet	classified_balance_sheet.html
closing entries	closing_entries.html
compensating balances	compensating_balances.html
compound entry	compound_entry.html
conservation	conservation.html
consigned goods	consigned_goods.html
consistency principle	consistency_principle.html
consolidated financial statements	consolidated_financial_statements.html
contingent liability	contingent_liability.html
contra asset account	contra_asset_account.html
contra-revenue account	contra_revenue_account.html
contractual interest rate	contractual_interest_rate.html
control account	control_account.html
controlling interest	controlling_interest.html
convertible bonds	convertible_bonds.html
copyright	copyright.html
corporation	corporation.html
corporation	corporation.html
correcting entries	correcting_entries.html
cost method	cost_method.html
cost of goods sold	cost_of_goods_sold.html
cost principle	cost_principle.html
credit	credit.html
cumulative dividend	cumulative_dividend.html
current assets	current_assets.html
current liabilities	current_liabilities.html
current ratio	current_ratio.html
current replacement cost	current_replacement_cost.html
days in inventory	days_in_inventory.html
debenture bonds	debenture_bonds.html
debit	debit.html
debt investments	debt_investments.html
debts to total assets ratio	debts_to_total_assets_ratio.html
declaration date	declaration_date.html
declining-balance method	declining_balance_method.html
deferrals	deferrals.html
deficit	deficit.html
depletion	depletion.html
deposits in transit	deposits_in_transit.html
depreciable cost	depreciable_cost.html
depreciation	depreciation.html
depreciation	depreciation.html
direct method	direct_method.html
direct write-off method	direct_write_off_method.html
discount (on a bond)	discount_on_a_bond.html
dishonored note	dishonored_note.html
dividend	dividend.html
double-entry system	double_entry_system.html
drawings	drawings.html
earnings per share	earnings_per_share.html
economic entity assumption	economic_entity_assumption.html
electronic funds transfer (eft)	electronic_funds_transfer_eft.html
employee earnings record	employee_earnings_record.html
equity method	equity_method.html
ethics	ethics.html
expenses	expenses.html
face value	face_value.html
factor	factor.html
fair value	fair_value.html
federal unemployment taxes	federal_unemployment_taxes.html
fees	fees.html
fica taxes	fica_taxes.html
financial accounting standards board (fasb)	financial_accounting_standards_board_fasb.html
financial accounting	financial_accounting.html
financing activities	financing_activities.html
finished goods inventory	finished_goods_inventory.html
first-in, first-out (fifo) method	first_in,_first_out_fifo_method.html
fiscal year	fiscal_year.html
fob (free on board) destination	fob_free_on_board_destination.html
fob destination	fob_destination.html
fob shipping point	fob_shipping_point.html
fob shipping point	fob_shipping_point.html
franchise (license)	franchise_license.html
free cash flow	free_cash_flow.html
full-disclosure principle	full_disclosure_principle.html
general journal	general_journal.html
general ledger	general_ledger.html
general partner	general_partner.html
generally accepted accounting principles (gaap)	generally_accepted_accounting_principles_gaap.html
going-concern assumption	going_concern_assumption.html
goodwill	goodwill.html
gross earnings	gross_earnings.html
gross profit rate	gross_profit_rate.html
gross profit	gross_profit.html
held-to-maturity securities	held_to_maturity_securities.html
income from operations	income_from_operations.html
income ratio	income_ratio.html
income statement	income_statement.html
income summary	income_summary.html
indirect method	indirect_method.html
intangible assets	intangible_assets.html
intangible assets	intangible_assets.html
interim periods	interim_periods.html
internal auditors	internal_auditors.html
internal control	internal_control.html
international accounting standards board (iasb)	international_accounting_standards_board_iasb.html
inventory turnover ratio	inventory_turnover_ratio.html
investing activities	investing_activities.html
investment by owner	investment_by_owner.html
investment portfolio	investment_portfolio.html
journal	journal.html
journalizing	journalizing.html
just-in-time (jit) inventory method	just_in_time_jit_inventory_method.html
last-in, first-out (lifo) method	last_in,_first_out_lifo_method.html
ledger	ledger.html
liabilities	liabilities.html
licenses	licenses.html
limited liability company	limited_liability_company.html
limited liability partnership	limited_liability_partnership.html
limited partner	limited_partner.html
limited partnership	limited_partnership.html
liquidating dividends	liquidating_dividends.html
liquidity	liquidity.html
long-term investments	long_term_investments.html
long-term investments	long_term_investments.html
long-term liabilities	long_term_liabilities.html
long-term liabilities	long_term_liabilities.html
lower-of-cost-or-market (lcm) basis	lower_of_cost_or_market_lcm_basis.html
maker	maker.html
managerial accounting	managerial_accounting.html
manual accounting system	manual_accounting_system.html
market interest rate	market_interest_rate.html
matching principle	matching_principle.html
materiality principle	materiality_principle.html
monetary unit assumption	monetary_unit_assumption.html
mortgage bond	mortgage_bond.html
mortgage note payable	mortgage_note_payable.html
multiple-step income statement	multiple_step_income_statement.html
natural resources	natural_resources.html
net income	net_income.html
net loss	net_loss.html
net pay	net_pay.html
net sales	net_sales.html
no capital deficiency	no_capital_deficiency.html
no-par value stock	no_par_value_stock.html
non-operating activities	non_operating_activities.html
normal balance	normal_balance.html
notes payable	notes_payable.html
notes receivable	notes_receivable.html
nsf check	nsf_check.html
operating activities	operating_activities.html
operating cycle	operating_cycle.html
operating expenses	operating_expenses.html
operating lease	operating_lease.html
ordinary repairs	ordinary_repairs.html
organization costs	organization_costs.html
other expenses and losses	other_expenses_and_losses.html
other receivables	other_receivables.html
other revenues and gains	other_revenues_and_gains.html
outstanding checks	outstanding_checks.html
outstanding stock	outstanding_stock.html
owner’s equity statement	owner_s_equity_statement.html
owner’s equity	owner_s_equity.html
paid-in capital	paid_in_capital.html
par value stock	par_value_stock.html
partners’ capital statement	partners__capital_statement.html
partnership agreement	partnership_agreement.html
partnership dissolution	partnership_dissolution.html
partnership liquidation	partnership_liquidation.html
partnership	partnership.html
partnership	partnership.html
patent	patent.html
payee	payee.html
payment date	payment_date.html
payroll deductions	payroll_deductions.html
payroll register	payroll_register.html
percentage-of-receivables basis	percentage_of_receivables_basis.html
periodic inventory system	periodic_inventory_system.html
permanent (real) accounts	permanent_real_accounts.html
perpetual inventory system	perpetual_inventory_system.html
petty cash fund	petty_cash_fund.html
plant assets	plant_assets.html
post-closing trial balance	post_closing_trial_balance.html
posting	posting.html
preferred stock	preferred_stock.html
premium (on a bond)	premium_on_a_bond.html
prepaid expenses	prepaid_expenses.html
prior period adjustment	prior_period_adjustment.html
privately held corporation	privately_held_corporation.html
promissory note	promissory_note.html
property, plant, and equipment	property,_plant,_and_equipment.html
proprietorship	proprietorship.html
publicly held corporation	publicly_held_corporation.html
purchase allowance	purchase_allowance.html
purchase discount	purchase_discount.html
purchase invoice	purchase_invoice.html
purchase return	purchase_return.html
purchases journal	purchases_journal.html
raw materials	raw_materials.html
receivables	receivables.html
record date	record_date.html
registered bonds	registered_bonds.html
research and development (r&d) costs	research_and_development_randd_costs.html
restricted cash	restricted_cash.html
retained earnings restrictions	retained_earnings_restrictions.html
retained earnings statement	retained_earnings_statement.html
retained earnings	retained_earnings.html
retained earnings	retained_earnings.html
return on common stockholders’ equity	return_on_common_stockholders__equity.html
revenue expenditures	revenue_expenditures.html
revenue recognition principles	revenue_recognition_principles.html
revenues	revenues.html
reversing entries	reversing_entries.html
salaries	salaries.html
sales discount	sales_discount.html
sales invoice	sales_invoice.html
sales journal	sales_journal.html
sales returns and allowances	sales_returns_and_allowances.html
sales revenue (sales)	sales_revenue_sales.html
salvage value	salvage_value.html
sarbanes-oxley act of 2002 (sox)	sarbanes_oxley_act_of_2002_sox.html
sarbanes-oxley act	sarbanes_oxley_act.html
schedule of cash payments	schedule_of_cash_payments.html
secured bonds	secured_bonds.html
securities and exchanges commission (sec)	securities_and_exchanges_commission_sec.html
selling expenses	selling_expenses.html
serial bonds	serial_bonds.html
simple entry	simple_entry.html
sing-step income statement	sing_step_income_statement.html
sinking fund bonds	sinking_fund_bonds.html
special journal	special_journal.html
specific identification method	specific_identification_method.html
state unemployment taxes	state_unemployment_taxes.html
stated value	stated_value.html
statement of cash flows	statement_of_cash_flows.html
statement of cash flows	statement_of_cash_flows.html
statement of earnings	statement_of_earnings.html
stock dividend	stock_dividend.html
stock investments	stock_investments.html
stock split	stock_split.html
stockholders’ equity statement	stockholders__equity_statement.html
stockholders’ equity	stockholders__equity.html
straight-line method	straight_line_method.html
subsidiary (affiliated) company	subsidiary_affiliated_company.html
subsidiary ledger	subsidiary_ledger.html
t account	t_account.html
temporary (nominal) accounts	temporary_nominal_accounts.html
term bonds	term_bonds.html
three-column form of account	three_column_form_of_account.html
time period assumption	time_period_assumption.html
times interest earned ratio	times_interest_earned_ratio.html
trade receivables	trade_receivables.html
trademark (trade name)	trademark_trade_name.html
trading securities	trading_securities.html
transactions	transactions.html
treasury stock	treasury_stock.html
trial balance	trial_balance.html
unearned revenues	unearned_revenues.html
unit-of-activity method	unit_of_activity_method.html
unsecured bonds	unsecured_bonds.html
useful life	useful_life.html
useful life	useful_life.html
voucher system	voucher_system.html
voucher	voucher.html
wage and tax statement (form w-2)	wage_and_tax_statement_form_w_2.html
wages	wages.html
weighted average unit cost	weighted_average_unit_cost.html
work in process	work_in_process.html
working capital	working_capital.html
worksheet	worksheet.html

Accounting glossary index of terms

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Accounting glossary index of terms

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Accounting glossary index of terms

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