Accounting Dictionary

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Letter B

Backflush Accounting 
Backorder 
Bad Debt  (2)
Bad Debt Expense 
Bad Debt Forecast 
Bad Debt Provision 
Bad Debt, How to Write Off 
Balance Sheet (2)
Balance Sheet Formats 
Balance Sheet, How to Prepare 
Bank Account Types 
Bank Balance 
Bank Draft 
Bank Overlay Structure 
Bank Reconciliation, (2)
Bank Reconciliation, Purpose of 
Bank Reconciliation Process 
Bank Reconciliation Statement 
Bank Statement 
Bank Statement, How to Reconcile 
Banker's Acceptance 
Bankruptcy 
Bar Codes 
Base Currency 
Basic Accounting Formula 
Basic Earnings per Share 
Basket Purchase 
Batch Cost 
Bear Hug 
Beginning Inventory 
Benefits Accrual 
Bilateral Netting 
Bill and Hold Revenue 
Bill of Exchange 
Bill of Materials 
Billing Clerk 
Bills Payable 
Bimonthly 
Biweekly, (2)
Biweekly Payroll 
Blue Sky Laws 
Board of Directors 
Bond 
Bond Issue Costs 
Bond Issue Price, Calculation of 
Bond Refunding 
Bond Sinking Fund 
Bonds, Accounting for 
Bonds, Difference between Stocks and 
Bonus Accrual 
Bonus Budget 
Book Balance 
Book Inventory 
Book Transfer 
Book Value, (2)
Book Value, Difference from Market Value 
Book Value of Equity 
Book Value per Share 
Bookkeeper 
Bookkeeping vs. Accounting 
Books of Original Entry 
Borrowing Base 
Breakeven Point, (2)
Breakeven Pricing 
Bridge Loan 
Budget, (2)
Budget Analyst 
Budget Preparation 
Budget Scenarios 
Budget Variance 
Budget vs. Forecast 
Budgetary Slack 
Budgeted Balance Sheet 
Budgeted Financial Statements 
Budgeted Income Statement 
Budgeting and Planning Software 
Budgeting Models 
Budgeting Objectives 
Bulge Bracket Bank 
Burden Rate  
Business Combination 
Business Entity Concept 
Buy Side 
By-Product (2)
By-Product Costing