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    Accounting Dictionary

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    Letter A

    A Priori 
    ABC Analysis 
    ABC Inventory System 
    ABC Method 
    Abnormal Spoilage 
    Absorbed Overhead 
    Absorption Costing 
    Absorption Costing vs. Marginal Costing 
    Absorption Pricing 
    Abusive Tax Shelter 
    Accelerated Depreciation 
    Acceleration Clause 
    Acceptable Quality Level 
    Acceptance Sampling 
    Accommodation Endorsement 
    Account Analysis 
    Account Balance 
    Account Form 
    Account Reconciliation 
    Account Title 
    Accountant in Charge 
    Accountant Responsibility 
    Accountant, How to Become 
    Accountant, What is 
    Accountant's Liability 
    Accounting Adjustments 
    Accounting Assumptions 
    Accounting Breakeven Point 
    Accounting Change 
    Accounting Concepts 
    Accounting Control 
    Accounting Convention 
    Accounting Cost 
    Accounting Cushion 
    Accounting Cycle 
    Accounting Department 
    Accounting Department Responsibilities 
    Accounting Entity 
    Accounting Entry 
    Accounting Equation 
    Accounting Error 
    Accounting Estimate 
    Accounting Event 
    Accounting Framework 
    Accounting Functions, Types of 
    Accounting Income 
    Accounting Information System 
    Accounting Interpretation 
    Accounting Manual 
    Accounting Measurement 
    Accounting Methods 
    Accounting Payment Terms 
    Accounting Period 
    Accounting Policies 
    Accounting Postulate 
    Accounting Practice 
    Accounting Principles 
    Accounting Principles, Basic 
    Accounting Principles Board 
    Accounting Procedure 
    Accounting Process 
    Accounting Profit 
    Accounting Rate of Return 
    Accounting Ratios 
    Accounting Records 
    Accounting Reports 
    Accounting Research Bulletins 
    Accounting Software, Types of 
    Accounting Standard 
    Accounting System 
    Accounting System Design 
    Accounting Transaction 
    Accounting Valuation 
    Accounting vs. Bookkeeping 
    Accounting Worksheet 
    Accounting, Types of 
    Accounts Payable 
    Accounts Payable Accounting 
    Accounts Payable Aging Report 
    Accounts Payable Analysis 
    Accounts Payable Average 
    Accounts Payable Days 
    Accounts Payable Ledger 
    Accounts Payable Ratios 
    Accounts Payable Reconciliation 
    Accounts Payable System 
    Accounts Payable Turnover 
    Accounts Payable vs. Accounts Receivable 
    Accounts Receivable 
    Accounts Receivable Accounting 
    Accounts Receivable Aging 
    Accounts Receivable Analysis 
    Accounts Receivable, Asset or Revenue 
    Accounts Receivable Auditing 
    Accounts Receivable Collection Period 
    Accounts Receivable Confirmation 
    Accounts Receivable Controls 
    Accounts Receivable Days 
    Accounts Receivable Discounted 
    Accounts Receivable, How to Collect 
    Accounts Receivable Ledger 
    Accounts Receivable Pledging 
    Accounts Receivable Reconciliation 
    Accounts Receivable, Sale of 
    Accounts Receivable Turnover 
    Accounts Receivable vs. Accounts Payable 
    Accounts Written Off 
    Accredited Investor 
    Accrual Accounting 
    Accrual Basis 
    Accrual Basis of Accounting 
    Accrual Basis to Cash Basis Conversion 
    Accrual Basis vs. Cash Basis 
    Accrual Principle 
    Accrual Rate 
    Accrual-Type Adjusting Entry 
    Accruals Concept 
    Accrued Cost 
    Accrued Expense 
    Accrued Expenses Payable 
    Accrued Income 
    Accrued Interest 
    Accrued Liability 
    Accrued Payroll 
    Accrued Receivable 
    Accrued Rent 
    Accrued Rent Expense 
    Accrued Rent Income 
    Accrued Rent Liability 
    Accrued Rent Receivable 
    Accrued Revenue 
    Accrued Salaries 
    Accrued Vacation 
    Accrued Wages 
    Accumulated Amortization 
    Accumulated Benefit Obligation 
    Accumulated Deficit 
    Accumulated Depletion 
    Accumulated Depreciation (2)
    Accumulated Depreciation - Buildings 
    Accumulated Depreciation - Equipment 
    Accumulated Depreciation - Land Improvements 
    Accumulated Depreciation, Asset or Liability? 
    Accumulated Depreciation, Why Have a Credit Balance? 
    Accumulated Depreciation vs. Depreciation Expense 
    Accumulated Earnings Tax 
    Accumulated Income 
    Accumulated Other Comprehensive Income 
    Accumulated Retained Earnings 
    ACH Debit 
    Acid-Test Ratio 
    Acquisition Budgeting 
    Acquisition Cost 
    Acquisition Integration 
    Acquisition Method of Accounting 
    Acquisition Strategy 
    Acquisition Valuation Methods 
    Active Participation 
    Activity Account 
    Activity Analysis 
    Activity Attributes 
    Activity Base 
    Activity Capacity 
    Activity-Based Budgeting 
    Activity-Based Costing 
    Activity-Based Management 
    Actual Cost 
    Actual Costing 
    Actual Expense Method 
    Actual Overhead 
    Actuarial Gains and Losses 
    Actuarial Present Value 
    Additional Paid-In Capital 
    Adequate Disclosure 
    Adjunct Account 
    Adjusted Balance Method 
    Adjusted Funds from Operations 
    Adjusted Net Income 
    Adjusted Present Value 
    Adjusted Trial Balance 
    Adjusted Working Capital 
    Adjusting Entry 
    Administered Price 
    Administrative Accounting 
    Administrative Expenses 
    Administrative Overhead 
    Advance from Customer 
    Advance to Employee 
    Adverse Opinion 
    Advertising Expenditure 
    Advertising Expense 
    Affiliated Company 
    After-Tax Cost of Debt 
    Agency Costs 
    Agency Fund 
    Aggressive Accounting 
    Aging of Accounts 
    Affirmative Action 
    Allocation Base 
    Allocation Rate 
    Allowance for Bad Debts 
    Allowance for Doubtful Accounts 
    Allowance Method 
    Allowance Method vs. Direct Write-Off Method 
    Altman Z Score 
    American Accounting Association 
    Amortization Expense 
    Amortization of Discount on Bonds Payable 
    Amortization of Intangibles 
    Amortization of Premium on Bonds Payable 
    Amortization Schedule 
    Amortization vs. Depreciation 
    Amortized Cost 
    Amortized Value 
    Analytical Procedures 
    Annual Depreciation 
    Annual Report 
    Annual Return 
    Annuity Due 
    Annuity in Advance 
    Annuity in Arrears 
    Anti-Trust Regulations 
    APB Opinions 
    Applied Overhead 
    Appraisal Costs 
    Appraisal Report 
    Appropriated Retained Earnings 
    Arm's Length Transaction 
    Articles of Incorporation 
    Asset Accounts 
    Asset Classification 
    Asset Conversion Cycle 
    Asset Coverage Ratio 
    Asset Purchase Transaction 
    Asset Recognition Criteria 
    Asset Retirement Obligation 
    Asset to Equity Ratio 
    Asset Turnover 
    Asset Turnover Ratio 
    Asset Types 
    Assets, Examples of 
    Assets vs. Liabilities 
    Assignment of Accounts Receivable 
    Attribute Sampling 
    Attrition Budgeting 
    Audit, (2)
    Audit Adjustment 
    Audit Objectives 
    Audit Procedures 
    Audit Report 
    Audit Risk 
    Audit Risk Model 
    Audit Sampling 
    Audit Strategy 
    Audit Tick Marks 
    Audit Working Papers 
    Audited Financial Statements 
    Audit, Purpose of 
    Audits, Types of 
    Authorized Capital Stock 
    Authorized Shares 
    Authorized vs. Outstanding Shares 
    Automated Cash Application 
    Automated Clearing House 
    Availability Float 
    Available Balance 
    Available for Sale Investments 
    Available for Sale Securities 
    Average Accounts Receivable 
    Average Collection Period 
    Average Cost 
    Average Cost Method 
    Average Inventory 
    Average Net Receivables 
    Average Operating Assets 
    Average Rate of Return 
    Average Shareholders' Equity 
    Average Shares Outstanding 
    Average Total Assets 
    Average Total Cost 
    Avoidable Cost