Accounting Dictionary

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Letter P

Paid-In Capital, (2)
Paperless Audit 
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 
Payback Period Formula 
Payback Period, How to Calculate 
Payment Bond 
Payment Factory 
Payment in Arrears 
Payout Ratio 
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 Records 
Payroll Tax Liabilities, How to Calculate 
Payroll Withholding Taxes 
PCAOB 
Penetration Pricing 
Pension Expense 
Pension Plan 
Percentage of Completion Method 
Period Cost 
Period Order Quantity 
Periodic Inventory System 
Periodic LIFO 
Permanent Accounts 
Permanent Difference 
Perpetual Budget 
Perpetual Inventory Method 
Perpetual Inventory System  (2)
Perpetual LIFO 
PEST Analysis 
Petty Cash 
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 Leverage 
Positive Pay 
Post Closing Trial Balance 
Post Dated Check 
Post to General Ledger 
Posting, (2)
Predatory Pricing 
Predetermined Overhead Rate 
Preference Shares 
Preferred Stock, (2)
Preferred Stock Dividend 
Premium on Common Stock 
Premium Pricing 
Prepaid Expense 
Prepaid Expenses Accounting 
Prepaid Insurance 
Prepaid Rent 
Prepayments, Accounting for 
Present Value 
Present Value Factor 
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 Accounting vs. Public Accounting 
Private Equity 
Private Investment in Public Equity 
Privately Held 
Pro Forma 
Pro Forma Cash Flow 
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 and Loss Statement 
Profit Center 
Profit Ratio 
Profit Velocity Analysis 
Profit vs. Turnover 
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 Accounting vs. Private Accounting 
Public Shell Company 
Public Offering 
Pull-Through Rate 
Purchase Accounting Adjustment 
Purchase Commitments 
Purchase Discounts Taken 
Purchase Ledger 
Purchase Order 
Purchase Price Variance 
Purchase Return 
Purchases Account 
Purpose of Accounting 
Pushdown Accounting 
Put Option