Accounting Dictionary

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Letter P

Paid-In Capital, (2)
Par Bond 
Par Value, (2)
Parent Company
Pareto Analysis 
Partial Income Statement
Participating Preferred Stock 
Participative Budgeting
Partner 
Partnership
Partnership Accounting 
Partnership Capital Account 
Partnership Taxation
Passive Activity Loss
Past Service Cost 
Patent Accounting 
Payables Clerk
Payables Matching
Payback Method
Payback Period Formula
Payment Factory
Payment in Arrears 
Payroll, (2)
Payroll Accounting
Payroll Accrual
Payroll Cards
Payroll Clerk
Payroll Cycle, (2)
Payroll Entries
Payroll Expense
Payroll Fraud
Payroll Internal Controls
Payroll Journal
Payroll Withholding Taxes
PCAOB
Penetration Pricing 
Pension Plan
Percentage of Completion Method
Period Cost
Periodic Inventory System
Periodic LIFO
Perpetual Inventory Method 
Perpetual Inventory System  (2)
Perpetual LIFO
Petty Cash Accounting 
Petty Cash Book
Petty Cash in Balance Sheet 
Petty Cash Journal 
Petty Cash Reconciliation 
Petty Cash System 
Petty Cash Voucher
Physical Sweeping 
Piece Rate Pay
Pitch Book 
Plantwide Overhead Rate
Positive Pay
Post Closing Trial Balance
Post Dated Check
Posting, (2)
Predatory Pricing 
Preference Shares
Preferred Stock, (2)
Preferred Stock Dividend 
Premium on Common Stock
Premium Pricing 
Prepaid Expense
Prepaid Expenses Accounting 
Prepaid Insurance
Prepaid Rent
Present Value
Present Value of a Future Amount
Present Value of an Annuity 
Present Value of an Annuity Due (2)
Present Value of an Ordinary Annuity (2)
Presentation Float
Price Earnings Ratio
Price Efficiency 
Price Elasticity of Demand Formula 
Price Leadership 
Price Protection Costs
Price Skimming 
Price Variance 
Pricing Strategies 
Prime Costs 
Prime Rate
Principal
Prior Period Adjustment
Prior Period Error 
Private Equity 
Private Investment in Public Equity
Privately Held
Pro Forma
Pro Forma Earnings
Pro Forma Financial Statements 
Pro Rata (2)
Process
Process Centering
Process Costing, (2)
Process Costing, Difference Between Job Costing and 
Process Costing System 
Processing Float
Procurement
Procurement Card 
Product Cost, (2)
Product Costing Methods 
Production Budget
Production Cells
Production Volume Variance 
Production Yield Variance
Profit
Profit Center
Profit Ratio 
Profit Velocity Analysis
Project Accountant
Proof of Cash 
Property, Plant, & Equipment 
Proprietary Ratio
Proration
Prospective Application 
Provision, (2)
Provision for Doubtful Debts
Proxy Solicitation
Prudence Concept
Psychological Pricing 
Public Shell Company
Public Offering 
Pull-Through Rate
Purchase Accounting Adjustment 
Purchase Discounts Taken
Purchase Ledger 
Purchase Order
Purchase Price Variance
Purchase Return 
Purchases Account 
Purpose of Accounting 
Pushdown Accounting
Put Option