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    Accounting Dictionary

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    Letter F

    Face Value 
    Factoring, (2)
    Factory Equipment, Repairs to 
    Factory Overhead 
    Fair Market Value 
    Fair Value 
    Fair Value Hedge 
    Fairness Opinion 
    Favorable Variance 
    Fedwire 
    Fees Earned 
    FICA Match 
    Field Warehouse Financing 
    FIFO 
    Final Accounts 
    Final Dividend 
    Finance Manager 
    Financial Accounting Basics 
    Financial Accounting vs. Managerial Accounting 
    Financial Analyst 
    Financial Asset 
    Financial Guarantee Contract 
    Financial Leverage 
    Financial Liability 
    Financial Statement Analysis 
    Financial Statement Audit 
    Financial Statement Compilation 
    Financial Statement Footnotes 
    Financial Statement Review 
    Financial Statement, Most Important 
    Financial Statements 
    Financial Statements, Purpose of 
    Finished Goods Inventory 
    Firm 
    First In First Out Method  (2)
    Fiscal Year 
    Fixed Asset 
    Fixed Asset Accountant 
    Fixed Asset Impairment 
    Fixed Asset Schedule 
    Fixed Asset Turnover Ratio 
    Fixed Budget 
    Fixed Charge Coverage 
    Fixed Cost, (2)
    Fixed Cost Examples 
    Fixed Overhead, (2)
    Fixed Overhead Spending Variance 
    Fixed Overhead Volume Variance 
    Flexible Budget 
    Flexible Budget Variance 
    Float Management 
    Floor Planning 
    Floorless Bond 
    FOB 
    FOB Destination 
    FOB Shipping Point 
    Footnotes 
    Forecast 
    Forecast vs. Budget 
    Foreign Currency 
    Foreign Currency Option 
    Foreign Currency Netting 
    Foreign Exchange 
    Form 10-K 
    Form 10-Q 
    Form 8-K 
    Form S-1, (2)
    Form S-3 
    Form S-8 
    Forward Exchange Contract, (2)
    Forward Looking Statements 
    Forward Rate Agreement 
    Forward Window Contract 
    Fraud Risk Factors 
    Free Cash Flow 
    Freemium Pricing 
    Freight In 
    Freight Out 
    Full Cost Plus Pricing 
    Full Costing 
    Full Cycle Accounting 
    Full Disclosure Principle 
    Full Time Equivalent 
    Fully Depreciated Asset 
    Functional Currency 
    Functional Organizational Structure 
    Funds Flow Statement 
    Funds Flow vs. Cash Flow 
    Funds from Operations 
    FUTA, (2)
    Future Value of an Annuity Due (2)
    Future Value of an Ordinary Annuity (2)