Accounting Dictionary

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Letter A

A Priori 
Absorbed Overhead 
Absorption Costing, (2)
Absorption Pricing 
Accelerated Depreciation, (2)
Account, (2)
Account Analysis 
Account Balance 
Account Reconciliation 
Accountancy 
Accounting Adjustments 
Accounting Assumptions 
Accounting Breakeven Point 
Accounting Change 
Accounting Cycle 
Accounting Entity 
Accounting Entry 
Accounting Equation 
Accounting Payment Terms 
Accounting Period 
Accounting Principles 
Accounting Principles, Basic 
Accounting Process 
Accounting Profit, (2)
Accounting Rate of Return 
Accounting System Design 
Accounting Transaction 
Accounting vs. Bookkeeping 
Accounts Payable 
Accounts Payable Average 
Accounts Payable Days 
Accounts Payable Reconciliation 
Accounts Payable Turnover 
Accounts Receivable 
Accounts Receivable Accounting 
Accounts Receivable Aging 
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, Sale of 
Accounts Receivable Turnover 
Accredited Investor 
Accrual Accounting 
Accrual 
Accrual Basis 
Accrual Basis of Accounting 
Accrual Basis to Cash Basis Conversion 
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 
Allocate 
Allocation 
Allocation Base 
Allowance 
Allowance for Bad Debts 
Allowance for Doubtful Accounts 
Amortization, (2)
Amortization Expense 
Amortization of Discount on Bonds Payable 
Amortization of Intangibles 
Amortization of Premium on Bonds Payable 
Amortization Schedule 
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 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)
Avoidable Cost