Accounting
Accounting
- 10-K wrap
- 5 C's of credit
- abnormal earnings valuation model
- above the line
- absolute priority rule
- absorption costing
- Accelerated Cost Recovery System
- Accelerated Depreciation
- acceptable quality level (AQL)
- acceptance sampling
- accommodation endorsement
- account analysis
- account form
- account statement
- account value
- accountability
- accountancy
- accountant
- accountant's letter
- accountant's opinion
- accounting
- accounting changes and error correction
- accounting concepts
- accounting convention
- accounting cushion
- accounting cycle
- accounting designation
- accounting entity
- accounting equation
- accounting error
- accounting estimate
- accounting information system (AIS)
- accounting insolvency
- accounting interpretation
- accounting method
- accounting period
- accounting policies
- accounting practice
- accounting procedure
- accounting records
- accounting standards
- accounting system
- accounting trends and techniques
- accounts payable subsidiary ledger
- accounts payable turnover
- accounts receivable aging
- accounts receivable discounted
- accounts receivable financing
- accounts receivable subsidiary ledger
- Accredited Asset Management Specialist (AAMS)
- Accredited in Business Valuation (ABV)
- Accredited Personal Financial Planning Specialist
- Accredited Valuation Analyst (AVA)
- accretion
- accrual basis accounting
- accrual principle
- accruals
- accrue
- accrued expense
- accrued income
- accumulated depletion
- accumulated depreciation
- accumulated other comprehensive income
- acquisition cost
- acquisition date
- ACRS
- active asset
- activity attributes
- activity-based pricing
- actual cost
- ad infinitum
- adequate disclosure
- adjunct account
- adjusted funds from operations
- adjusted present value (APV)
- adjusted trial balance
- adjusting entry
- adjustment
- administrative systems
- advance ruling
- adverse opinion
- advertising sales ratio
- after tax operating income (ATOI)
- after-tax proceeds from resale
- after-tax profit margin
- after-tax real rate of return
- aggregate
- aggressive accounting
- aging schedule
- allocate
- allowance method
- alternative assets
- American Institute of Certified Public Accountants
- amortized cost
- amount
- amount realized
- annual
- annual financial statements
- annualizing
- annuity due
- annuity in arrears
- annuity method of depreciation
- appreciation
- asset impairment
- asset impairment accounting
- asset ledger
- asset retirement obligation
- asset value
- assets in place
- assets requirements
- assignment credit
- at sight
- attest function
- attestation report
- audit scope
- audit trail
- audited financial statements
- Australian Accounting Standards Board (AASB)
- available-for-sale security
- average collection period
- average cost flow assumption
- average days' sales uncollected
- average inventory
- average margin per user (AMPU)
- average net receivables
- average payment period
- average revenue per unit (ARPU)
- average total assets
- back pay
- balance sheet analysis
- balancing charge
- ball park estimate
- bank overdraft
- bank reconciliation
- bank statement
- bankruptcy cost view
- bargain purchase option
- beginning market value (BMV)
- below cost
- below the line
- benchmark
- benchmarking
- Berry ratio
- best of breed
- bill of materials
- billing cycle
- biological assets
- black ink
- blank endorsement
- bonus issue
- book profit
- book transfer
- book value of equity per share (BVPS)
- book-to-bill ratio
- bookkeeping
- books
- books of account
- books of final entry
- books of original entry
- bottom line
- budget
- budget variance
- budgetary accounting
- budgetary control
- bulk handling
- business combination
- CAGR
- calendar year
- cancelled check
- capex
- capital
- capital appreciation
- capital asset
- capital budgeting
- capital efficiency
- capital employed
- capital expenditure
- capital expenditure proposal
- capital growth
- capital investment
- capital liability
- capital market imperfections view
- capital net worth
- capital property
- capital rationing
- capital reserve
- capital resource
- capital-intensive
- capitalize
- capitalized cost
- capitalized lease method
- case study
- cash asset ratio
- cash available for debt service (CADS)
- cash basis
- cash basis accounting
- cash budget
- cash charge
- cash collections
- cash control
- cash conversion cycle
- cash cost
- cash cycle
- cash earnings per share (cash EPS)
- cash flow after interest and taxes
- cash flow before tax
- cash flow break-even point
- cash flow forecast
- cash flow per share
- cash flow timeline
- cash flow to capital expenditures (CF to CAPEX)
- cash inflow
- cash interest
- cash journal
- cash liquidation distribution
- cash on hand
- cash out
- cash outflow
- cash paid to suppliers
- cash payment to suppliers
- cash pooling
- cash ratio
- cash receipt
- cash return on assets ratio
- cash-on-cash return
- cashbook
- Casualty Actuarial Society (CAS)
- ceded reinsurance leverage
- Certified Asset Protection Analyst (CAPA)
- Certified Bank Auditor (CBA)
- certified financial statement
- Certified in Financial Management (CFM)
- Certified Insolvency and Reorganization Accountant (CIRA)
- Certified Internal Auditor (CIA)
- certified management accountant (CMA)
- Certified Public Accountant
- Certified Trust and Financial Advisor (CTFA)
- CFA
- change in accounting principle
- charge
- charge and discharge statement
- chart of accounts
- Chartered Asset Manager (CAM)
- clearing account
- closing balance
- COGS
- collection
- collection agency
- collection ratio
- combined financial statement
- commercial year
- commissioners' annuity reserve valuation method (CARVM)
- common-base-year analysis
- common-size statement
- comparative analysis
- comparative statements
- compliance audit
- compliance program
- composite depreciation
- Compound Annual Growth Rate
- compound annual return
- compound growth rate
- compounding
- compounding frequency
- compounding period
- comprehensive income
- comptroller
- conceptual framework
- concession
- condensed financial statement
- conflict of interest
- conservatism
- consignee
- consignor
- consistency
- consistency principle
- consistent reporting
- consolidated balance sheet
- consumption capital asset pricing model (CCAPM)
- contingency fund
- contingent capital
- continuing auditor
- continuing operations
- contra account
- contra asset account
- contra-liability account
- contributed surplus
- contribution margin
- contribution to sales ratio (C/S ratio)
- control account
- control risk
- controlled disbursement
- controller
- cooking the books
- corporate cannibalism
- corporate processing float
- corridor rule
- cost
- Cost Accounting
- cost object
- cost principle
- cost structure
- cost-benefit ratio
- cost-plus pricing
- cost/benefit analysis
- Costing System
- CPA
- credit order
- credit terms
- credit ticket
- credit watch
- cross-holdings
- cross-sectional ratio analysis
- crossover rate
- cumulative
- cumulative total return
- cumulative translation adjustment (CTA)
- cumulative translation adjustment account
- current asset
- current capital
- current cash debt coverage ratio
- current cost of supplies (CCS)
- current debt
- current portion of long-term debt
- current/noncurrent method
- curtailment
- Daily Money Manager (DMM)
- date of acquisition
- days accounts payable
- days accounts receivable
- days inventory
- days payable
- days receivable
- days sales of inventory (DSI)
- debit
- debit memorandum
- debit note
- debt adjusted cash flow (DACF)
- debt management ratio
- debt obligations
- debt ratio
- debt-to-capital ratio
- debt/asset ratio
- debt/EBITDA ratio
- declining balance method
- defensive interval
- deferral
- deferred charge
- deferred credit
- deferred debit
- deferred revenue
- deficit
- deficit spending
- degree of relative liquidity (DRL)
- dematerialization
- dependent variable
- depletion expense
- deposits paid
- depreciated cost
- depreciation expense
- detection risk
- digital option
- direct estimate method
- direct labor efficiency variance
- direct method
- direct profit
- disbursement
- discontinued
- discontinued operations
- discounted payback period
- discretionary expense
- discussion memorandum
- disinvestment
- donated surplus
- double budget
- double-declining balance depreciation method
- double-entry bookkeeping
- downside
- DSO
- dual entry accounting
- duality concept
- due from account
- due to account
- duopoly
- DuPont identity
- earning asset
- earnings before interest, taxes and depreciation (EBITD)
- economic entity assumption
- economic lot size
- economic value
- economic value of equity (EVE)
- effective annual yield
- effective margin
- effective net worth
- effective tariff rate
- efficiency ratio
- embezzlement
- EMEA
- Emerging Issues Task Force
- empty creditor
- end-of-year convention
- enterprise value to revenue
- enterprise value to sales (EV/sales)
- enterprise-value-to-revenue multiple (EV/R)
- equity-capital ratio
- equivalent annual annuity
- equivalent annual cash flow
- equivalent units of production
- estimation sampling
- EV/2P Ratio
- ex ante value
- except-for opinion
- excess cash
- expected return-beta relationship
- expenditure
- expensed
- experience adjustments
- external audit
- factor
- factoring
- fair rate of return
- FASB
- FASB 157
- federal budget
- fictitious asset
- FIFO
- final accounts
- financial accounting
- financial asset
- financial capital
- financial condition
- financial controls
- financial distress
- financial feasibility
- financial health
- financial position
- financial ratios
- Financial Risk Manager (FRM)
- financial system
- finished goods inventory (FGI)
- firm's net value of debt
- fiscal quarter
- fixed asset register
- fixed asset turnover ratio
- fixed cost
- fixed expenses
- fixed overhead cost
- fixed-charge coverage ratio
- flexible budget
- flow through entity
- forensic accounting
- forensic audit
- franchise factor
- free cash flow for the firm
- free cash flow per share
- free cash flow to equity
- free cash flow to sales
- free cash flow yield
- full accrual accounting
- fully depreciated
- fund accounting
- funding ratio
- funds from operations per share (FFOPS)
- furniture, fixtures, and equipment (FF&E)
- future capital maintenance
- GAAP
- gap ratio
- gearing
- general fund
- general journal
- general ledger
- general ledger account
- general property tax
- general reserve
- giffen good
- good standing
- gross block
- gross debt service ratio (GDS)
- gross income
- Gross Margin Return On Investment (GMROI)
- gross negative fair value (GNFV)
- gross pay
- gross revenue
- halo effect
- hedge accounting
- high-low method
- historical cost
- holding period return
- honorarium
- horizontal analysis
- identifiable asset
- identifiable intangible asset
- illiquid assets
- immunization
- impaired asset
- impairment
- impairment charge
- implicit rental rate
- imputed value
- in specie
- income summary account
- incurred cost
- independent auditor
- indifference point
- indirect costs of financial distress
- indirect financing
- indirect labor
- inflation accounting
- inherent risk
- intangible asset
- intangible cost
- intercompany pricing
- interest coverage test
- interest income
- interfund transactions
- internal auditor
- internal expansion
- internal financing
- internal measure
- International Financial Reporting Standards (IFRS)
- interval measure
- investing activities
- investment valuation model
- invoice
- IRR
- joint cost
- journal
- journal entry
- journal voucher
- journalizing
- labor burden
- lagged reserves
- lead schedule
- leading and lagging
- learning curve
- ledger
- ledger cash
- legal defeasance
- leveraged buyback
- leveraged company
- levered beta
- liability
- LIFO
- LIFO reserve
- like-for-like sales
- line item
- line item budget
- liquidity margin of safety
- long-term capital gain
- long-term liabilities
- low balance method
- lower of cost and market method
- lower of cost or market (LCM)
- make or buy decision
- managed earnings
- management accounting
- management accounts
- Management Information System (MIS)
- management representation letter
- management's discussion and analysis (MD&A)
- managerial accounting
- manufacturing overhead
- margin of safety
- mark-up
- market approach
- master budget
- matching principle
- materiality principle
- memo entry
- micro accounting
- mid-month convention
- mixed cost
- modified accrual basis accounting
- modified cash basis
- month-end closing
- most recent quarter (MRQ)
- MTD
- multinational netting
- multiple rates of return
- national budget
- near cash assets
- negative assurance
- negative working capital
- negotiable
- net
- net 30
- net accounts receivable
- net capital outflow (NCO)
- net current asset value per share (NCAVPS)
- net debt
- net effective income
- net exposed assets
- net exposure to capital and surplus ratio
- net exposure to statutory capital ratio
- net fixed assets
- net income after taxes (NIAT)
- net income margin
- net income multiplier
- net income per share of common stock
- net interest margin
- net internal rate of return (net IRR)
- net investment
- net investment income ratio
- net liquid assets
- net monetary assets
- net operating loss carry forwards
- net operating profit after tax (NOPAT)
- net payoff
- net period
- net plant and equipment
- net present value of growth opportunities (NPVGO)
- net present value rule
- net price
- net profits interest
- net property income from abroad (NPIA)
- net purchases
- net quick assets
- net realizable value (NRV)
- net realizable value of accounts receivable
- net realized capital gains per share
- net receivables
- net tangible assets
- net tangible assets per share
- net value
- net working capital
- nexus
- nominal account
- nominal accounts
- non-cash charge
- non-discretionary
- non-discretionary accrual
- non-financial asset
- non-interest expense
- non-interest income
- non-monetary asset
- non-operating expense
- nonaccrual experience method (NAE)
- noncurrent asset
- noncurrent liabilities
- nonrecurring charge
- NOPLAT
- normal account balance
- normal balance
- normal profit
- notes payable
- notes receivable
- notes to the financial statement
- NPV profile
- object code
- objectivity principle
- obsolescence
- off the books
- off-balance sheet
- off-balance-sheet financing
- off-the-book
- offloading assets
- offset account
- old-line factoring
- on budget
- one time charge
- open account
- open item
- open to buy
- opening balance
- opening stock
- operating activities
- operating asset
- operating cash flow demand (OCFD)
- operating cash flow margin
- operating cost
- operating costs
- operating cycle
- operating expense (OPEX)
- operating expenses
- operating income before depreciation and amortization
- operating leverage
- operating ratio
- optimum leverage ratio
- order of liquidity
- ordering cost
- organization chart
- organization cost
- original cost
- other capital
- out-of-cash date
- outflows
- outlay
- outsource
- overdue
- overhead
- overhead ratio
- passive activity
- pay
- payables
- payee
- payer
- payment
- payroll
- payroll burden
- per annum
- period cost
- permanent accounts
- personal accounts
- personal budget
- Personal Financial Specialist
- personal loan
- personal spending
- petty cash
- PFS
- physical inventory
- physical verification
- pitchbook
- plant
- plant, property, and equipment (PPE)
- post balance sheet events
- post-closing trial balance
- posting
- pre-tax earnings
- pre-tax income (PTI)
- pre-tax operating income
- prebilling
- premium to surplus ratio
- prepaid expense
- prepaid income
- prepetition liability
- present fairly
- present value
- present value interest factor (PVIF)
- present value interest factor of annuity (PVIFA)
- price
- prime cost
- prior period
- private cost
- pro-forma invoice
- process costing
- product cost
- profit and loss account
- profitability
- program evaluation and review technique (PERT)
- proprietary
- protest
- provisional
- prudence concept
- public accounting firm
- public corporation
- purchase account
- purchase ledger
- purchase requisition
- purchase returns and allowances
- Q1 (2,3,4)
- qualified accounts
- qualified opinion
- quantity discount
- quarter-on-quarter (QOQ)
- quarterly revenue growth
- quasi-equity
- quick assets
- quoted company
- ratable accrual method
- real asset
- real capital
- realization
- receivable days
- receivables
- receivables turnover
- recognize
- record
- recoup
- recoupling
- recurring revenue
- red ink
- rediscount
- regulatory asset
- relevant cost
- reliability
- reliability principle
- remeasurement
- remit
- remittance
- remittance advice
- remuneration
- reorder point
- replacement cost
- replacement cost accounting
- replacement value
- repo 105
- residual value
- restatement
- restricted cash
- restructuring charge
- retained cash flow (RCP)
- return on average equity (ROAE)
- return on debt (ROD)
- return on gross invested capital (ROGIC)
- return on innovation investment
- return on net assets
- return on new invested capital (RONIC)
- return on policyholder surplus
- return on research capital (RORC)
- return on revenue (ROR)
- return on risk-adjusted capital (RORAC)
- revenue account
- revenue center
- revenue deficit
- revenue expenditure
- revenue per share
- revenue per user (RPU)
- revenue recognition
- revenue recognition principle
- revenue sharing
- revolving collateral
- rolling budget
- royalty
- Rule of 72
- run rate
- safe asset
- sales
- sales budget
- sales discount
- sales journal
- sales ledger
- sales per share
- sales to cash flow ratio
- sales volume
- sales, general & administration (SG&A)
- salvage value
- scrap value
- secured creditor
- SG&A
- shareholder letter
- short term liability
- shrinkage
- single-entry bookkeeping
- slack
- slippage
- social audit
- source document
- special journal
- split-off point
- spoilage
- spreadsheet
- standalone profit
- standard accounting practice
- stated capital
- stated value
- statement
- statement of affairs
- Statement of Financial Accounting Concepts (SFAC)
- statement of financial position
- statement of retained earnings
- statement of stockholders equity
- static (fixed) budget
- statistic
- stock index futures
- stockholder's report
- stores
- straight line depreciation
- subsidiary ledger
- substance over form
- Sum-of-the-Years'-Digits Method
- sundry expenses
- sunk cost
- supernormal growth
- supplies
- surcharge
- suspense account
- synthetic asset
- systematic return
- t-account
- tangible asset
- tangible book value
- tangible book value per share (TBVPS)
- tangible cost
- tangible net worth
- tax year
- temporary account
- temporary new account
- theory of constraints
- time horizon
- time-weighted rate of return
- total admitted assets
- total assets
- total assets to sales ratio
- total capitalization
- total cash
- total current assets
- total current liabilities
- total debt to total assets ratio
- total revenue
- trade acceptance
- trade date accounting
- trade discount
- trade payables
- trade reference
- trade working capital
- trading account
- trading below cash
- trading book
- trading on the equity
- trailing 12 months (TTM)
- transaction
- transaction costs
- transaction risk
- treasury stock method
- trial balance
- triple bottom line (TBL)
- true value
- trust receipt
- unaffiliated investments
- uncollectible accounts expense
- unit value
- unleveraged
- unlevered cost of capital
- unqualified opinion
- unrecorded revenue
- unsecured creditor
- value dating
- variable costing
- vertical analysis
- vetting
- visible supply
- voluntary reserve
- voucher system
- wage expense
- wash sale
- wear and tear
- work-in-process inventory (WIP)
- working capital
- working ratio
- worksheet
- write down
- write up
- written-down value
- yield on invested assets
- Zero Balance Account
- zero-base budgeting