Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter I

    Ideal Capacity 
    Identifiable Asset
     
    Idle Capacity
     
    Idle Capacity Variance 
    Idle Time 
    If-converted Method 
    IFRS vs. GAAP 
    Illiquid 
    Illusory Profits 
    Impaired Asset 
    Impairment 
    Impairment Loss 
    Impairment of Long-Lived Assets 
    Impairment Testing 
    Implicit Interest Rate 
    Implied Interest Rate 
    Imprest Amount 
    Imprest Balance 
    Imprest Fund 
    Imprest System 
    Imputed Cost 
    Imputed Interest 
    Imputed Interest Expense 
    Imputed Interest Rate 
    In-Kind 
    In Transit 
    Inadequacy 
    Incentive Compensation Software 
    Incidental Expenses 
    Income 
    Income Bond 
    Income from Operations 
    Income Smoothing 
    Income Statement  (2)
    Income Statement Accounts 
    Income Statement Analysis 
    Income Statement, How to Prepare 
    Income Statement, Purpose of 
    Income Statement Template 
    Income Statement vs. Balance Sheet 
    Income Statements, Types of 
    Income Summary Account 
    Income Tax 
    Income Tax Expense 
    Income Tax Payable 
    Income Taxes, Accounting for 
    Income vs. Profit 
    Incomplete Records 
    Incremental Budgeting 
    Incremental Cash Flow Analysis 
    Incremental Cost 
    Incremental Internal Rate of Return 
    Incremental Revenue 
    Incremental Tax 
    Incurred 
    Indemnification 
    Indenture 
    Independent Contractor 
    Independent Variable 
    Indexation 
    Indirect Cash Flow Statement 
    Indirect Cost, (2)
    Indirect Costs vs. Direct Costs 
    Indirect Expenses 
    Indirect Factory Costs 
    Indirect Labor 
    Indirect Labor vs. Direct Labor 
    Indirect Liability 
    Indirect Manufacturing Costs 
    Indirect Materials  
    Indirect Overhead 
    Indirect Quote 
    Indirect Tax 
    Industry Analysis 
    Industry Practices 
    Inelastic Demand 
    Inflation 
    Inflation Accounting 
    Inherent Risk 
    Initial Public Offering 
    Input Cost 
    Input Tax 
    Inside Director 
    Inside Information 
    Insider 
    Insider Securities Reporting 
    Insolvency 
    Insolvent 
    Insourcing 
    Instability Index of Earnings 
    Installment Method 
    Installment Sale 
    Institute of Management Accountants 
    Insurance 
    Insurance Contract 
    Insurance Expense 
    Insurance Proceeds, Accounting for 
    Insurance Rider 
    Intangible Asset, (2) (3)
    Intangible Asset Examples 
    Intangible Assets on Balance Sheet 
    Integration Manager 
    Intellectual Property Valuation 
    Intercompany Accounting 
    Intercompany Eliminations 
    Intercompany Loans 
    Intercompany Netting 
    Interest 
    Interest Bearing Note 
    Interest Capitalization 
    Interest Coverage Ratio 
    Interest Earned 
    Interest Expense 
    Interest Expense, How to Calculate 
    Interest Income 
    Interest Payable 
    Interest Rate 
    Interest Rate Futures 
    Interest Rate Swap 
    Interest Receivable 
    Interest Revenue 
    Intergovernmental Revenue 
    Interim Audit 
    Interim Dividend 
    Interim Financial Statements 
    Interim Period 
    Interim Reporting 
    Internal Audit vs. External Audit 
    Internal Auditor 
    Internal Check 
    Internal Control 
    Internal Control Checklist 
    Internal Document 
    Internal Failure Costs 
    Internal Rate of Return 
    Internal Rate of Return, How to Calculate 
    Internal Reporting 
    Internal Revenue Service 
    Internal Service Fund 
    Internal Users of Accounting Information 
    International Accounting Standards Board 
    International Financial Reporting Standards (IFRS) 
    Interperiod Tax Allocation 
    Intraperiod Tax Allocation 
    Intrinsic Value 
    Inventoriable Costs 
    Inventories 
    Inventory 
    Inventory Accounting 
    Inventory Accuracy, (2)
    Inventory Analysis 
    Inventory Audit Procedures 
    Inventory Carrying Cost 
    Inventory Change 
    Inventory Conformity Rule 
    Inventory Control 
    Inventory Conversion Period 
    Inventory Cost 
    Inventory Cost Flow Assumption 
    Inventory Count 
    Inventory Cutoff 
    Inventory Errors 
    Inventory Extension 
    Inventory Internal Controls 
    Inventory Ledger 
    Inventory Observation 
    Inventory Profit 
    Inventory Purchases 
    Inventory Record Accuracy 
    Inventory Reserve 
    Inventory Risk Pooling 
    Inventory Shrinkage 
    Inventory Storage Cost 
    Inventory Turnover (2)
    Inventory Valuation, (2)
    Inventory Velocity 
    Inventory, What is 
    Inventory Write Off 
    Invested Capital 
    Investment 
    Investment Advisor 
    Investment Banker Job Description 
    Investment Banking 
    Investment Center 
    Investment Property 
    Investment Revenues 
    Investment Securities 
    Investment Turnover Ratio 
    Investments, Accounting for 
    Investor 
    Investor Relations Officer 
    Invoice 
    Invoice Discounting 
    Invoice vs. Statement 
    Involuntary Conversion 
    Iron Curtain Method 
    IRR vs. NPV 
    Irrelevant Cost 
    Issuance Costs 
    Issued Shares 
    Issued Stock 
    Issuer 
    Item Master 
    Itemized Deduction