Articles related to the category "Accounting"

1%/10 Net 30 Abnormal Spoilage Above-the-Line Costs Absolute Percentage Growth Absolute Physical Life Absorbed Cost Absorption Costing Accelerated Depreciation Account Analysis Account Settlement Accountability Accountable Plan Accountant In Charge Accountant Responsibility Accountant's Letter Accountant's Opinion Accounting Accounting Change Accounting Changes and Error Correction Accounting Conservatism Accounting Convention Accounting Currency Accounting Cushion Accounting Cycle Accounting Earnings Accounting Entity Accounting Error Accounting Event Accounting Information System (AIS)Accounting Insolvency Accounting Interpretation Accounting Manual Accounting Measurement Accounting Method Accounting Period Accounting Policies Accounting Postulate Accounting Practice Accounting Profit Accounting Rate of Return (ARR)Accounting Records Accounting Research Bulletins (ARBs)Accounting Software Accounting Theory Accounting Valuation Accounts Payable Subsidiary Ledger Accounts Receivable Aging Accounts Receivable Conversion (ARC)Accounts Receivable Financing Accounts Receivable Subsidiary Ledger Accounts Uncollectible Accrual Accounting Accrue Accrued Income Accrued Liability Accrued Revenue Accumulated Depreciation Accumulated Earnings and Profits Accumulated Income Acquisition Accounting Acquisition Cost Activity Cost Driver Activity Cost Pool Activity-Based Budgeting (ABB)Activity-Based Costing (ABC)Actuarial Gain Or Loss Additional Paid-In Capital (APIC)Adequate Disclosure Adjusted Gross Margin Administrative Accounting Administrative Expenses Adverse Opinion Agency Costs Aggregate Hours Aggressive Accounting Aging Aging Schedule Air Waybill (AWB)All-Inclusive Income Concept Allowance for Doubtful Accounts Amortization Amortization of Intangibles Amount Realized Ancillary Revenue Annual Applied Overhead Appraisal Method of Depreciation Appropriation Account Asset Depreciation Range (ADR)Asset Retirement Obligation Asset/Liability Management Attest Service Audit Audit Cycle Auditability Auditing Evidence Auditor Auditor's Opinion Available-for-Sale Security Average Age of Inventory Average Balance Average Collection Period Average Cost Basis Method Average Cost Method Average Daily Rate (ADR)Average Revenue Per Unit (ARPU)Backflush Costing Backlog Bad Debt Expense Bad Debt Reserve Basis Value Batch-Level Activities Behavioral Accounting Bill of Lading Bill of Materials (BOM)Bill-and-Hold Basis Billing Cycle Black Box Accounting Blind Entry Book Balance Book Closure Book Value Reduction Boot Bottom Line Branch Accounting Budget Variance Business Banking Business Income Capacity Requirements Planning (CRP)Capital Account Capital Formation Cash Account Cash Accounting Cash And Cash Equivalents (CCE)Cash Book Cash Budget Cash Charge Cash Cost Cash Disbursement Journal Cash Flow Plans Cash Management Cash on Delivery (COD)Cash Return On Gross Investment (CROGI)Cash Transaction Charge And Discharge Statement Closed Account Closing Entry Commercial Year Completed Contract Method (CCM)Compliance Cost Compound Return Comprehensive Income Consolidate Contingent Asset Continuous Audit Contra Account Contribution Margin Controller Conventional Cash Flow Cookie Jar Reserves Core Earnings Corridor Rule Cost Accounting Cost Center Cost Depletion Cost of Carry Cost of Debt Cost of Equity Cost of Goods Sold (COGS)Cost Per Gross Addition (CPGA)Cost-Volume-Profit (CVP) Analysis Creative Accounting Credit Ticket Current Account Current Account Surplus Cycle Billing Dangling Debit Days Payable Outstanding (DPO)Days Sales Outstanding (DSO)Debit Debit Ticket Debt-Adjusted Cash Flow (DACF)Declining Balance Method Deferred Credit Deferred Equity Deferred Income Tax Delivered Duty Unpaid (DDU)Depletion Deposit in Transit Depreciated Cost Depreciation Depreciation, Depletion, and Amortization (DD&A)Detective Control Direct Cost Discounted Payback Period Discretionary Account Discretionary Cash Flow Do It Right The First Time (DRIFT)Dollar-Value LIFO Double Entry Double-Declining Balance (DDB) Depreciation Method Drawing Account Due From Account Due to Account Earnings 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 Management EBITDA EBITDARM Economic Order Quantity (EOQ)Economic Profit (or Loss)Economic Value Added (EVA)Effective Net Worth Emerging Issues Task Force (EITF)Ending Inventory Ending Market Value – EMV Equity Accounting Equity Method Equivalent Annual Cost – EAC Estimated Recovery Value (ERV)Exceptional Item Excess Capacity Exposure Draft Extended Normal Costing Extraordinary Item Extraordinary Repairs Factors of Production Financial Accounting Financial Accounting Standards Board (FASB)Financial Asset First In, Still Here (FISH)Fiscal Year (FY)Fixed Capital Flow of Costs Footings Foregone Earnings Forensic Accounting Fuel Tax Credit Furniture, Fixtures, and Equipment (FF&E)General And Administrative Expense (G&A)General Depreciation System (GDS)General Ledger Generally Accepted Auditing Standards (GAAS)Going Concern Goods-in-Process Goodwill Impairment Google Tax Gross Receipts Gross Working Capital Group Depreciation Half-Year Convention For Depreciation Hard Asset Harmonic Mean Hedge Accounting Held-For-Trading Security Held-to-Maturity (HTM) Securities Hierarchy of GAAP Historical Cost Holding Costs Imputed Cost Inbound Cash Flow Incremental Cash Flow Indirect Method Inflation Accounting Installment Sale Institute of Management Accountants (IMA)Intangible Cost Intangible Personal Property Interest Expense Internal Audit Internal Auditor (IA)International Accounting Standards (IAS)Inventory Accounting Inventory Carrying Cost Inventory Management Inventory Write-Off Invoice Journal Just-in-Time (JIT)Lady Godiva Accounting Principles (LGAP)Last In, First Out (LIFO)Last Twelve Months (LTM)Lease Rate Leasehold Ledger Balance Legacy Asset Level 3 Assets LIFO Liquidation LIFO Reserve Liquid Asset Liquidation Value Long Run Incremental Cost (LRIC)Loss Carryback Loss Carryforward Macro Accounting Majority Shareholder Managerial Accounting Marginal Profit Mark-To-Market Losses Marketable Securities Metcalf Report Micro Accounting Minimum Lease Payments Modified Accrual Accounting Modified Book Value Modified Cash Basis Monetary Item National Income Accounting Negative Assurance Net Liquid Assets Net Loss Net Operating Loss (NOL)Net Proceeds Net Realizable Value (NRV)Net Receivables Net Sales Net Tangible Assets Next In, First Out (NIFO)Non-Interest Income Non-Interest-Bearing Current Liability (NIBCL)Non-Operating Asset Nonaccrual Experience (NAE) Method Noncurrent Assets Noncurrent Liabilities Nonexempt Employee Nonmonetary Assets Normal Profit Off-Balance Sheet Financing (OBSF)On Account Onerous Contract Operating Costs Operating Income Before Depreciation and Amortization (OIBDA)Operating Profit Opinion Shopping Orphan Drug Credit Other Comprehensive Basis of Accounting (OCBOA)Other Current Assets (OCA)Outbound Cash Flow Pay As You Earn – PAYE Payroll Per Capita Percentage of Completion Method Perpetual Inventory Petty Cash Placed-In-Service Planned Amortization Class (PAC) Tranche Positive Confirmation Prepaid Expense Prepetition Liability Prime Cost Pro Forma Invoice Pro-Forma Earnings Production Costs Profit Profit and Loss (P&L) Statement Progress Billings Promotional Budget Proportional Consolidation Pushdown Accounting Quarter Over Quarter (Q/Q)Quarter-To-Date (QTD)Quartile Quick Ratio Ratable Accrual Method Receivables Reconciliation Red Red Ink Relevant Cost Replacement Cost Repo 105 Requisition Retail Inventory Method Retained Earnings Revaluation Reserve Revenue Agent Revenue Deficit Revenue Recognition Rounding Error Royalty Sarbanes-Oxley (SOX) Act of 2002 Section 179 Settlement Date Accounting Short-Term Assets Shortfall Slush Fund Special Item Spontaneous Assets Spontaneous Liabilities Stated Value Statement of Financial Accounting Concepts (SFAC)Statement of Financial Accounting Standards (SFAS)Statutory Accounting Principles (SAP)Statutory Audit Stock Keeping Unit (SKU)Straight Line Basis Straight-Through Processing (STP)Sum-of-the-Years' Digits Sunk Cost Surplus Suspense Account Synthetic Lease T-Account Tangible Asset Tangible Cost Tax-Equivalent Yield The Accounting Review Trade Date Accounting Trade Working Capital Transfer Pricing Transferred-In Costs Translation Exposure Transposition Error Traveling Auditor Trial Balance Trimmed Mean Triple Bottom Line (TBL)Two-Bin Inventory Control Unadjusted Basis Under Reporting Underapplied Overhead Undercast Underlying Profit Unearned Revenue Unfavorable Variance Unit Cost Unit of Production Method Unqualified Audit Unrestricted Cash Useful Life Variable Cost Variable Overhead Voucher Work-in-Progress (WIP)Working Capital Turnover Write-Down Write-Off Write-Up Written-Down Value Year-Over-Year (YOY)Zero-Based Budgeting (ZBB)Zero-Proof Bookkeeping

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