Accounting Dictionary

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Letter A

A Priori 
Absorbed Overhead
Absorption Costing, (2)
Absorption Pricing 
Accelerated Depreciation, (2)
Account, (2)
Account Reconciliation
Accountancy 
Accounting Adjustments 
Accounting Change
Accounting Cycle
Accounting Entity 
Accounting Entry 
Accounting Equation
Accounting Period 
Accounting Principles
Accounting Principles, Basic 
Accounting Process 
Accounting Profit, (2)
Accounting Rate of Return 
Accounting System Design 
Accounting Transaction 
Accounts Payable 
Accounts Payable Days
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 Ledger 
Accounts Receivable Pledging
Accounts Receivable Turnover
Accredited Investor
Accrual Accounting 
Accrual
Accrual Basis 
Accrual Basis to Cash Basis Conversion 
Accrual Principle
Accruals Concept
Accrued Expense
Accrued Income
Accrued Receivable
Accrued Revenue
Accumulated Amortization
Accumulated Depreciation, (2)
Accumulated Other Comprehensive Income
ACH Debit 
Acquisition Budgeting
Activity-Based Costing, (2)
Actual Cost
Actual Costing
Actual Expense Method
Actuarial Gains and Losses 
Actuarial Present Value 
Additional Paid-In Capital
Adjusted Trial Balance
Adjusting Entry
Administrative Overhead
Advance 
Advertising Expenditure
Allocation 
Allocation Base
Allowance for Bad Debts 
Allowance for Doubtful Accounts
Amortization, (2)
Amortization of Discount on Bonds Payable 
Amortization of Premium on Bonds Payable
Amortized Cost 
Annual Report
Annuity Due
Anti-Dilution
Anti-Trust Regulations
Applied Overhead 
Appraisal Costs
Appreciation
Appropriated Retained Earnings 
Arrears
Asset 
Asset Purchase Transaction
Asset Retirement Obligation, (2)
Associate 
Attrition Budgeting
Audit, (2)
Audit Report
Auditor
Automated Cash Application
Automated Clearing House
Availability Float 
Available Balance 
Available for Sale Investments
Available for Sale Securities 
Average Cost Method 
Average Inventory, (2)
Avoidable Cost