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    Accounting Standards Library

    Accounting Dictionary

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    Letter A

    A Priori 
    ABC Method 
    Absorbed Overhead 
    Absorption Costing, (2)
    Absorption Pricing 
    Accelerated Depreciation, (2)
    Account, (2)
    Account Analysis 
    Account Balance 
    Account Reconciliation 
    Accountancy 
    Accounting 
    Accounting Adjustments 
    Accounting Assumptions 
    Accounting Breakeven Point 
    Accounting Change 
    Accounting Cost 
    Accounting Cycle 
    Accounting Department Responsibilities 
    Accounting Entity 
    Accounting Entry 
    Accounting Equation 
    Accounting Payment Terms 
    Accounting Period 
    Accounting Practice 
    Accounting Principles 
    Accounting Principles, Basic 
    Accounting Principles Board 
    Accounting Process 
    Accounting Profit, (2)
    Accounting Rate of Return 
    Accounting System Design 
    Accounting Transaction 
    Accounting vs. Bookkeeping 
    Accounts Payable 
    Accounts Payable Aging Report 
    Accounts Payable Average 
    Accounts Payable Days 
    Accounts Payable Reconciliation 
    Accounts Payable System 
    Accounts Payable Turnover 
    Accounts Receivable 
    Accounts Receivable Accounting 
    Accounts Receivable Aging 
    Accounts Receivable, Asset or Revenue 
    Accounts Receivable Auditing 
    Accounts Receivable Collection Period 
    Accounts Receivable Confirmation 
    Accounts Receivable Controls 
    Accounts Receivable Days 
    Accounts Receivable, How to Collect 
    Accounts Receivable Ledger 
    Accounts Receivable Pledging 
    Accounts Receivable Reconciliation 
    Accounts Receivable, Sale of 
    Accounts Receivable Turnover 
    Accredited Investor 
    Accrual Accounting 
    Accrual 
    Accrual Basis 
    Accrual Basis of Accounting 
    Accrual Basis to Cash Basis Conversion 
    Accrual Basis vs. Cash Basis 
    Accrual Principle 
    Accruals Concept 
    Accrued Cost 
    Accrued Expense 
    Accrued Expenses Payable 
    Accrued Income 
    Accrued Interest 
    Accrued Liability 
    Accrued Receivable 
    Accrued Rent 
    Accrued Revenue 
    Accumulated Amortization  
    Accumulated Depreciation, (2)
    Accumulated Depreciation, Asset or Liability? 
    Accumulated Other Comprehensive Income 
    Accumulated Retained Earnings 
    ACH Debit 
    Acquisition Budgeting 
    Acquisition Method of Accounting 
    Acquisition Valuation Methods 
    Activity-Based Costing, (2)
    Actual Cost 
    Actual Costing 
    Actual Expense Method 
    Actuarial Gains and Losses 
    Actuarial Present Value 
    Additional Paid-In Capital 
    Adjusted Balance Method 
    Adjusted Trial Balance 
    Adjusted Working Capital 
    Adjusting Entry 
    Administrative Overhead 
    Advance 
    Advertising Expenditure 
    Aggressive Accounting 
    Aging of Accounts 
    Affirmative Action 
    Allocate 
    Allocation 
    Allocation Base 
    Allowance 
    Allowance for Bad Debts 
    Allowance for Doubtful Accounts 
    Altman Z Score 
    Amortization, (2)
    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 
    Annual Report 
    Annuity Due 
    Anti-Dilution 
    Anti-Trust Regulations 
    Applied Overhead 
    Appraisal Costs 
    Appreciation 
    Appropriated Retained Earnings 
    Arrears 
    Asset, (2)
    Asset Classification 
    Asset Coverage Ratio 
    Asset Purchase Transaction 
    Asset Recognition Criteria 
    Asset Retirement Obligation, (2)
    Asset Turnover 
    Associate 
    Attribute Sampling 
    Attrition Budgeting 
    Audit, (2)
    Audit Adjustment 
    Audit Report 
    Audit Tick Marks 
    Auditor 
    Automated Cash Application 
    Automated Clearing House 
    Availability Float 
    Available Balance 
    Available for Sale Investments 
    Available for Sale Securities 
    Average Accounts Receivable 
    Average Cost Method 
    Average Inventory, (2)
    Average Total Assets 
    Avoidable Cost