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Articles related to the category "Accounting"

1%/10 Net 30Abnormal SpoilageAbove-the-Line CostsAbsolute Percentage GrowthAbsolute Physical LifeAbsorbed CostAbsorption CostingAccelerated DepreciationAccount AnalysisAccount SettlementAccountabilityAccountable PlanAccountant In ChargeAccountant ResponsibilityAccountant's LetterAccountant's OpinionAccountingAccounting ChangeAccounting Changes and Error CorrectionAccounting ConservatismAccounting ConventionAccounting CurrencyAccounting CushionAccounting CycleAccounting EarningsAccounting EntityAccounting ErrorAccounting EventAccounting Information System (AIS)Accounting InsolvencyAccounting InterpretationAccounting ManualAccounting MeasurementAccounting MethodAccounting PeriodAccounting PoliciesAccounting PostulateAccounting PracticeAccounting ProfitAccounting Rate of Return (ARR)Accounting RecordsAccounting Research Bulletins (ARBs)Accounting SoftwareAccounting TheoryAccounting ValuationAccounts Payable Subsidiary LedgerAccounts Receivable AgingAccounts Receivable Conversion (ARC)Accounts Receivable FinancingAccounts Receivable Subsidiary LedgerAccounts UncollectibleAccrual AccountingAccrueAccrued IncomeAccrued LiabilityAccrued RevenueAccumulated DepreciationAccumulated Earnings and ProfitsAccumulated IncomeAcquisition AccountingAcquisition CostActivity Cost DriverActivity Cost PoolActivity-Based Budgeting (ABB)Activity-Based Costing (ABC)Actuarial Gain Or LossAdditional Paid-In Capital (APIC)Adequate DisclosureAdjusted Gross MarginAdministrative AccountingAdministrative ExpensesAdverse OpinionAgency CostsAggregate HoursAggressive AccountingAgingAging ScheduleAir Waybill (AWB)All-Inclusive Income ConceptAllowance for Doubtful AccountsAmortizationAmortization of IntangiblesAmount RealizedAncillary RevenueAnnualApplied OverheadAppraisal Method of DepreciationAppropriation AccountAsset Depreciation Range (ADR)Asset Retirement ObligationAsset/Liability ManagementAttest ServiceAuditAudit CycleAuditabilityAuditing EvidenceAuditorAuditor's OpinionAvailable-for-Sale SecurityAverage Age of InventoryAverage BalanceAverage Collection PeriodAverage Cost Basis MethodAverage Cost MethodAverage Daily Rate (ADR)Average Revenue Per Unit (ARPU)Backflush CostingBacklogBad Debt ExpenseBad Debt ReserveBasis ValueBatch-Level ActivitiesBehavioral AccountingBill of LadingBill of Materials (BOM)Bill-and-Hold BasisBilling CycleBlack Box AccountingBlind EntryBook BalanceBook ClosureBook Value ReductionBootBottom LineBranch AccountingBudget VarianceBusiness BankingBusiness IncomeCapacity Requirements Planning (CRP)Capital AccountCapital FormationCash AccountCash AccountingCash And Cash Equivalents (CCE)Cash BookCash BudgetCash ChargeCash CostCash Disbursement JournalCash Flow PlansCash ManagementCash on Delivery (COD)Cash Return On Gross Investment (CROGI)Cash TransactionCharge And Discharge StatementClosed AccountClosing EntryCommercial YearCompleted Contract Method (CCM)Compliance CostCompound ReturnComprehensive IncomeConsolidateContingent AssetContinuous AuditContra AccountContribution MarginControllerConventional Cash FlowCookie Jar ReservesCore EarningsCorridor RuleCost AccountingCost CenterCost DepletionCost of CarryCost of DebtCost of EquityCost of Goods Sold (COGS)Cost Per Gross Addition (CPGA)Cost-Volume-Profit (CVP) AnalysisCreative AccountingCredit TicketCurrent AccountCurrent Account SurplusCycle BillingDangling DebitDays Payable Outstanding (DPO)Days Sales Outstanding (DSO)DebitDebit TicketDebt-Adjusted Cash Flow (DACF)Declining Balance MethodDeferred CreditDeferred EquityDeferred Income TaxDelivered Duty Unpaid (DDU)DepletionDeposit in TransitDepreciated CostDepreciationDepreciation, Depletion, and Amortization (DD&A)Detective ControlDirect CostDiscounted Payback PeriodDiscretionary AccountDiscretionary Cash FlowDo It Right The First Time (DRIFT)Dollar-Value LIFODouble EntryDouble-Declining Balance (DDB) Depreciation MethodDrawing AccountDue From AccountDue to AccountEarnings Before Interest, Depreciation and Amortization (EBIDA)Earnings Before Interest, Depreciation, Amortization and Exploration (EBIDAX)Earnings Before Interest, Tax and Depreciation (EBITD)Earnings Before Tax (EBT)Earnings ManagementEBITDAEBITDARMEconomic Order Quantity (EOQ)Economic Profit (or Loss)Economic Value Added (EVA)Effective Net WorthEmerging Issues Task Force (EITF)Ending InventoryEnding Market Value – EMVEquity AccountingEquity MethodEquivalent Annual Cost – EACEstimated Recovery Value (ERV)Exceptional ItemExcess CapacityExposure DraftExtended Normal CostingExtraordinary ItemExtraordinary RepairsFactors of ProductionFinancial AccountingFinancial Accounting Standards Board (FASB)Financial AssetFirst In, Still Here (FISH)Fiscal Year (FY)Fixed CapitalFlow of CostsFootingsForegone EarningsForensic AccountingFuel Tax CreditFurniture, Fixtures, and Equipment (FF&E)General And Administrative Expense (G&A)General Depreciation System (GDS)General LedgerGenerally Accepted Auditing Standards (GAAS)Going ConcernGoods-in-ProcessGoodwill ImpairmentGoogle TaxGross ReceiptsGross Working CapitalGroup DepreciationHalf-Year Convention For DepreciationHard AssetHarmonic MeanHedge AccountingHeld-For-Trading SecurityHeld-to-Maturity (HTM) SecuritiesHierarchy of GAAPHistorical CostHolding CostsImputed CostInbound Cash FlowIncremental Cash FlowIndirect MethodInflation AccountingInstallment SaleInstitute of Management Accountants (IMA)Intangible CostIntangible Personal PropertyInterest ExpenseInternal AuditInternal Auditor (IA)International Accounting Standards (IAS)Inventory AccountingInventory Carrying CostInventory ManagementInventory Write-OffInvoiceJournalJust-in-Time (JIT)Lady Godiva Accounting Principles (LGAP)Last In, First Out (LIFO)Last Twelve Months (LTM)Lease RateLeaseholdLedger BalanceLegacy AssetLevel 3 AssetsLIFO LiquidationLIFO ReserveLiquid AssetLiquidation ValueLong Run Incremental Cost (LRIC)Loss CarrybackLoss CarryforwardMacro AccountingMajority ShareholderManagerial AccountingMarginal ProfitMark-To-Market LossesMarketable SecuritiesMetcalf ReportMicro AccountingMinimum Lease PaymentsModified Accrual AccountingModified Book ValueModified Cash BasisMonetary ItemNational Income AccountingNegative AssuranceNet Liquid AssetsNet LossNet Operating Loss (NOL)Net ProceedsNet Realizable Value (NRV)Net ReceivablesNet SalesNet Tangible AssetsNext In, First Out (NIFO)Non-Interest IncomeNon-Interest-Bearing Current Liability (NIBCL)Non-Operating AssetNonaccrual Experience (NAE) MethodNoncurrent AssetsNoncurrent LiabilitiesNonexempt EmployeeNonmonetary AssetsNormal ProfitOff-Balance Sheet Financing (OBSF)On AccountOnerous ContractOperating CostsOperating Income Before Depreciation and Amortization (OIBDA)Operating ProfitOpinion ShoppingOrphan Drug CreditOther Comprehensive Basis of Accounting (OCBOA)Other Current Assets (OCA)Outbound Cash FlowPay As You Earn – PAYEPayrollPer CapitaPercentage of Completion MethodPerpetual InventoryPetty CashPlaced-In-ServicePlanned Amortization Class (PAC) TranchePositive ConfirmationPrepaid ExpensePrepetition LiabilityPrime CostPro Forma InvoicePro-Forma EarningsProduction CostsProfitProfit and Loss (P&L) StatementProgress BillingsPromotional BudgetProportional ConsolidationPushdown AccountingQuarter Over Quarter (Q/Q)Quarter-To-Date (QTD)QuartileQuick RatioRatable Accrual MethodReceivablesReconciliationRedRed InkRelevant CostReplacement CostRepo 105RequisitionRetail Inventory MethodRetained EarningsRevaluation ReserveRevenue AgentRevenue DeficitRevenue RecognitionRounding ErrorRoyaltySarbanes-Oxley (SOX) Act of 2002Section 179Settlement Date AccountingShort-Term AssetsShortfallSlush FundSpecial ItemSpontaneous AssetsSpontaneous LiabilitiesStated ValueStatement of Financial Accounting Concepts (SFAC)Statement of Financial Accounting Standards (SFAS)Statutory Accounting Principles (SAP)Statutory AuditStock Keeping Unit (SKU)Straight Line BasisStraight-Through Processing (STP)Sum-of-the-Years' DigitsSunk CostSurplusSuspense AccountSynthetic LeaseT-AccountTangible AssetTangible CostTax-Equivalent YieldThe Accounting ReviewTrade Date AccountingTrade Working CapitalTransfer PricingTransferred-In CostsTranslation ExposureTransposition ErrorTraveling AuditorTrial BalanceTrimmed MeanTriple Bottom Line (TBL)Two-Bin Inventory ControlUnadjusted BasisUnder ReportingUnderapplied OverheadUndercastUnderlying ProfitUnearned RevenueUnfavorable VarianceUnit CostUnit of Production MethodUnqualified AuditUnrestricted CashUseful LifeVariable CostVariable OverheadVoucherWork-in-Progress (WIP)Working Capital TurnoverWrite-DownWrite-OffWrite-UpWritten-Down ValueYear-Over-Year (YOY)Zero-Based Budgeting (ZBB)Zero-Proof Bookkeeping