Controller Library Value Pack
CFO Library Value Pack

Accounting Bestsellers
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    Accounting Dictionary

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    Letter O

    Objectives of Financial Reporting 
    Objectivity Principle
     
    Obsolescence
     
    Obsolete Inventory Accounting, (2)
    Obsolete Inventory Identification 
    Obsolete Inventory Percentage 
    Occupational Safety and Health Act 
    Odd Lot 
    Off Balance Sheet 
    Off Balance Sheet Financing 
    Off Balance Sheet Liability 
    Office Equipment 
    Office Equipment Expense 
    Office of Management and Budget 
    Office Supplies Expense 
    Offset Account 
    Offset Mortgage 
    Offsetting Error 
    Old-Age, Survivors and Disability Insurance 
    Omitted Dividend 
    On Account 
    On Consignment 
    Onerous Contract 
    Online Processing 
    Open Account 
    Open Book Management 
    Open End Mutual Fund 
    Opening Balance Equity 
    Opening Balance Sheet 
    Opening Entry 
    Operating Activities 
    Operating Assets 
    Operating Assets Ratio 
    Operating Budget 
    Operating Budget Sequence 
    Operating Cash Flow 
    Operating Cash Flow Ratio 
    Operating Current Assets 
    Operating Cycle 
    Operating Decisions 
    Operating Expense 
    Operating Expenses, Examples of 
    Operating Income 
    Operating Lease 
    Operating Lease Accounting 
    Operating Lease vs. Capital Lease 
    Operating Leverage 
    Operating Loss 
    Operating Margin 
    Operating Margin vs. Gross Margin 
    Operating Margin vs. Profit Margin 
    Operating Performance Ratios 
    Operating Profit 
    Operating Profit Margin 
    Operating Ratio 
    Operating Ratios 
    Operating Revenue 
    Operating Risk 
    Operating Segment 
    Operation Costing 
    Operations 
    Operations Strategy 
    Operational Audit 
    Opportunity Cost (2)
    Opportunity Cost of Capital 
    Optical Character Recognition 
    Optimal Capital Structure 
    Optimal Price 
    Optimistic Time 
    Optimization 
    Option 
    Option Backdating 
    Order Entry 
    Order of Liquidity 
    Order Receipt Time 
    Ordering Costs 
    Ordinary Annuity 
    Ordinary Dividends 
    Ordinary Dividends vs. Qualified Dividends 
    Ordinary Income 
    Ordinary Repairs 
    Ordinary Shares 
    Ordinary Stock 
    Organic Growth 
    Organic Organizational Structure 
    Organization Chart 
    Organization for Economic Cooperation and Development 
    Organization-Sustaining Activities 
    Organizational Costs 
    Organizational Structure 
    Original Cost 
    Original Issue Discount 
    Other Assets 
    Other Comprehensive Basis of Accounting 
    Other Comprehensive Income (2)
    Other Current Assets 
    Other Current Liabilities 
    Other than Temporary Impairment 
    Out-of-Pocket Costs 
    Out of Stock 
    Outlay 
    Outlay Cost 
    Outlier 
    Output 
    Outside Director 
    Outside Supplier 
    Outsourcing 
    Outstanding Check 
    Outstanding Deposit 
    Outstanding Shares vs. Authorized Shares 
    Outstanding Shares, How to Calculate 
    Outstanding Stock 
    Over Absorption 
    Over Accrual 
    Over-the-Counter Market 
    Overapplied Overhead 
    Overdraft 
    Overdraw 
    Overhead, (2)
    Overhead Absorption 
    Overhead Allocation 
    Overhead Application 
    Overhead Incurred 
    Overhead Rate 
    Overheads 
    Overtime Pay 
    Overtime Premium 
    Owner-Occupied Property 
    Owner's Capital Account 
    Owner's Drawing Account 
    Owners' Equity