Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter B

    Back Charge 
    Back Order
    Backflush Accounting
    Backup Withholding (2)
    Bad Debt 
    Bad Debt Expense 
    Bad Debt Forecast 
    Bad Debt Provision 
    Bad Debt Recovery 
    Bad Debt Reserve 
    Bad Debt, How to Write Off 
    Balance of Payments 
    Balance per Bank 
    Balance per Books 
    Balance Sheet (2)
    Balance Sheet Account 
    Balance Sheet Date 
    Balance Sheet Formats 
    Balance Sheet, How to Prepare 
    Balance Sheet, Purpose of 
    Balance Sheet vs. Income Statement 
    Balance Sheet, What is a 
    Balance Sheet Template 
    Balanced Budget 
    Balanced Scorecard 
    Balloon Payment 
    Bank Account Types 
    Bank Balance 
    Bank Charge 
    Bank Debits 
    Bank Draft 
    Bank Errors 
    Bank Overlay Structure 
    Bank Reconciliation 
    Bank Reconciliation, Purpose of 
    Bank Reconciliation Process 
    Bank Reconciliation Statement 
    Bank Service Charge Expense 
    Bank Statement 
    Bank Statement, How to Reconcile 
    Bank Stress Test 
    Bank Transfer Schedule 
    Banker's Acceptance 
    Bar Codes 
    Bargain Purchase 
    Bargain Purchase Option 
    Bargain Renewal Option 
    Base Currency 
    Base Period 
    Base Stock 
    Base Stock Method 
    Basel II 
    Basic Accounting Concepts 
    Basic Accounting Formula 
    Basic Earnings per Share 
    Basics of Accounting 
    Basing Point 
    Basis of Accounting 
    Basis Point 
    Basket Purchase 
    Batch Cost 
    Batch-Level Activities 
    Batch-Level Cost 
    Batch Processing 
    Batch Size 
    Bear Hug 
    Bearer Bond 
    Beginning Inventory 
    Behavioral Accounting 
    Bellwether Security 
    Benchmark Interest Rate 
    Benefit Period 
    Benefits Accrual 
    Benford's Law 
    Beta Coefficient 
    Beta, How to Calculate 
    Big Four 
    Bilateral Netting 
    Bid and Asked 
    Bill and Hold Revenue 
    Bill of Activities 
    Bill of Exchange 
    Bill of Lading 
    Bill of Materials 
    Bill of Sale 
    Billing Clerk 
    Bills Payable 
    Binomial Option Pricing Model 
    Biweekly, (2)
    Biweekly Payroll 
    Black-Scholes Model 
    Blanket Appropriation 
    Blanket Insurance 
    Blind Entry 
    Block Sampling 
    Blue-Chip Stock 
    Blue Collar Worker 
    Blue Sky Laws 
    Board-Designated Restriction 
    Board of Directors 
    Bond Amortization Schedule 
    Bond Call Price 
    Bond Carrying Value 
    Bond Certificate 
    Bond Discount 
    Bond Fund 
    Bond Indenture 
    Bond Interest Rate 
    Bond Issue Costs 
    Bond Issue Price, Calculation of 
    Bond Premium 
    Bond Present Value 
    Bond Rating 
    Bond Refunding 
    Bond Retirement 
    Bond Sinking Fund 
    Bonds, Accounting for 
    Bonds, Difference between Stocks and 
    Bonds, Types of 
    Bonds, Why Companies Issue 
    Bonds Payable 
    Bonus Accrual 
    Bonus Budget 
    Bonus Method 
    Book Balance 
    Book Depreciation 
    Book Inventory 
    Book Transfer 
    Book Value 
    Book Value, Difference from Market Value 
    Book Value Method 
    Book Value of a Company 
    Book Value of Debt 
    Book Value of Equity 
    Book Value per Share 
    Book-to-Bill Ratio 
    Bookkeeper, How to Become 
    Bookkeeping vs. Accounting 
    Books of Original Entry 
    Borrowing Base 
    Bottom Line 
    Bounced Check 
    Boutique Investment Bank 
    Bragg's Laws of Accounting 
    Branch Accounting 
    Break Even Analysis 
    Break Even Chart 
    Break Even Formula 
    Break Even Point 
    Break Even Pricing 
    Break Even Sales 
    Break Even Time 
    Bridge Loan 
    Brokerage Fee 
    Budget, (2)
    Budget Analyst 
    Budget Committee 
    Budget Manual 
    Budget Planning Calendar 
    Budget Preparation 
    Budget Report 
    Budget Scenarios 
    Budget Variance 
    Budget vs. Forecast 
    Budgetary Accountability 
    Budgetary Control 
    Budgetary Planning 
    Budgetary Slack 
    Budgeted Balance Sheet 
    Budgeted Capacity 
    Budgeted Financial Statements 
    Budgeted Income Statement 
    Budgeting and Planning Software 
    Budgeting Fund 
    Budgeting Models 
    Budgeting Objectives 
    Budgeting Problems 
    Bulge Bracket Bank 
    Burden Rate 
    Business Budget, How to Create 
    Business Combination 
    Business Continuity Plan 
    Business Cycle 
    Business Entities, Types of 
    Business Entity Concept 
    Business Expenses 
    Business Process Reengineering 
    Business Risk 
    Business Risk vs. Financial Risk 
    Business Valuation Formula 
    Business Valuation Methods 
    Buy Side 
    Buy Side Analyst 
    Buy Side vs. Sell Side 
    Buying a Business 
    By-Product Costing