Accounting Dictionary

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Letter F

Face Value
Factoring, (2)
Factory Overhead
Fair Market Value
Fair Value 
Fair Value Hedge
Fairness Opinion 
Favorable Variance
Fedwire
Fees Earned
FICA Match
Field Warehouse Financing 
Final Accounts
Final Dividend
Finance Manager
Financial Accounting Basics 
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 Statements
Finished Goods Inventory 
Firm 
First In First Out Method  (2)
Fiscal Year 
Fixed Asset
Fixed Asset Accountant
Fixed Asset Impairment
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
Float Management
Floor Planning 
Floorless Bond 
FOB 
FOB Destination
FOB Shipping Point
Footnotes
Forecast 
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
Free Cash Flow 
Freemium Pricing 
Freight In
Freight Out
Full Cost Plus Pricing 
Full Costing 
Full Cycle Accounting 
Full Disclosure Principle
Functional Currency
Functional Organizational Structure 
Funds Flow Statement
Funds from Operations 
FUTA, (2)
Future Value of an Annuity Due (2)
Future Value of an Ordinary Annuity (2)