Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter F

    401(k) Payable 
    501(c)(3)
     
    Face Value
     
    Facility-Level Activities 
    Factoring, (2)
    Factoring, What is 
    Factory Burden 
    Factory Cost 
    Factory Equipment, Repairs to 
    Factory Ledger 
    Factory Overhead 
    Failure Costs 
    Failure to File Penalty 
    Failure to Pay Penalty 
    Fair Market Value 
    Fair Trade Price 
    Fair Value 
    Fair Value Accounting 
    Fair Value Hedge 
    Fair Value Option 
    Fairness Opinion 
    Faithful Representation 
    FASB 
    FASB Interpretation 
    FASB Pronouncements 
    Favorable Variance 
    Federal Income Tax Withholdings Payable 
    Federal Insurance Contributions Act 
    Federal Unemployment Tax Act 
    Fedwire 
    Fees Earned 
    FICA 
    FICA Match 
    FICA Tax Payable 
    Fiduciary Fund 
    Field Warehouse Financing 
    FIFO 
    Filing Status 
    Final Accounts 
    Final Dividend 
    Finance Lease, Accounting for 
    Finance Manager 
    Financial 
    Financial Accounting 
    Financial Accounting Basics 
    Financial Accounting Foundation 
    Financial Accounting Standards Board 
    Financial Accounting vs. Managerial Accounting 
    Financial Analysis Report 
    Financial Analysis, Types of 
    Financial Analysis, What is 
    Financial Analyst 
    Financial Asset 
    Financial Audit 
    Financial Forecasting Methods 
    Financial Gearing 
    Financial Guarantee Contract 
    Financial Highlights 
    Financial Information 
    Financial Information System 
    Financial Leverage 
    Financial Liability 
    Financial Model 
    Financial Position 
    Financial Ratio Analysis 
    Financial Ratios 
    Financial Records 
    Financial Reporting 
    Financial Reporting, Objectives of 
    Financial Risk vs. Business Risk 
    Financial Statement Analysis 
    Financial Statement Assertions 
    Financial Statement Audit 
    Financial Statement Compilation 
    Financial Statement Footnotes 
    Financial Statement Limitations 
    Financial Statement Preparation 
    Financial Statement Review 
    Financial Statements 
    Financial Statements of Nonprofits 
    Financial Statements, Most Important 
    Financial Statements, Purpose of 
    Financial Statements, Relationship Between 
    Financial Statements, Types of 
    Finished Goods Inventory 
    Firm 
    First In First Out Method 
    First In Still Here 
    Fiscal Quarter 
    Fiscal Year 
    Fishbone Diagram 
    Fixed Asset 
    Fixed Asset Accountant 
    Fixed Asset Accounting 
    Fixed Asset Examples 
    Fixed Asset Impairment 
    Fixed Asset Schedule 
    Fixed Asset Turnover Ratio 
    Fixed Budget 
    Fixed Charge Coverage 
    Fixed Charges 
    Fixed Cost, (2)
    Fixed Cost Examples 
    Fixed Costs vs. Variable Costs 
    Fixed Expenses 
    Fixed Manufacturing Overhead 
    Fixed Manufacturing Overhead Applied 
    Fixed Manufacturing Overhead Incurred 
    Fixed Overhead  
    Fixed Overhead Spending Variance 
    Fixed Overhead Volume Variance 
    Fixed Price 
    Fixed Rate Loan 
    Fixture 
    Flash Report 
    Flexible Budget 
    Flexible Budget Performance Report 
    Flexible Budget Variance 
    Flextime 
    Float 
    Float Management 
    Floatation Cost 
    Floating Capital 
    Floor Planning 
    Floorless Bond 
    Flow of Costs 
    FOB 
    FOB Destination 
    FOB Shipping Point 
    Focused Factory 
    Folio Number 
    Foot 
    Footnotes 
    For Deposit Only Endorsement 
    For Profit Organization 
    Forecast 
    Forecast vs. Budget 
    Foreign Currency 
    Foreign Currency Hedging 
    Foreign Currency Option 
    Foreign Currency Netting 
    Foreign Currency Translation 
    Foreign Exchange 
    Foreign Exchange Accounting 
    Foreign Exchange Contract 
    Forensic Accounting 
    Forfeiture 
    Forgery 
    Form 10-K 
    Form 10-Q 
    Form 8-K 
    Form S-1 
    Form S-3 
    Form S-8 
    Forward Exchange Contract 
    Forward Looking Statements 
    Forward P/E vs. Trailing P/E 
    Forward Rate Agreement 
    Forward Window Contract 
    Four Basic Financial Statements 
    Fractional Share 
    Fraud 
    Fraud Audit 
    Fraud Examples 
    Fraud Risk Factors 
    Free Cash Flow 
    Free Cash Flow per Share 
    Free Cash Flow Yield 
    Free on Board 
    Freemium Pricing 
    Freight In 
    Freight Out 
    Fringe Benefit Rate 
    Fringe Benefits 
    Full Charge Bookkeeper 
    Full Cost Method 
    Full Cost Plus Pricing 
    Full Costing 
    Full Cycle Accounting 
    Full Disclosure Principle 
    Full Faith and Credit 
    Full Product Cost 
    Full Time Equivalent 
    Fully Depreciated Asset 
    Functional Accounting 
    Functional Currency 
    Functional Decomposition 
    Functional Expense Classification 
    Functional Organizational Structure 
    Fund Accounting 
    Funded Debt 
    Fundraising Expenses 
    Funds Flow Statement 
    Funds Flow vs. Cash Flow 
    Funds from Operations 
    Furniture and Fixtures 
    FUTA, (2)
    Future Value 
    Future Value of an Annuity Due (2)
    Future Value of an Ordinary Annuity (2)