Controller Library Value Pack
CFO Library Value Pack

Accounting Bestsellers
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    Accounting Dictionary

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    Letter S

    S Corporation 
    Safety Stock 
    Salaried Employee 
    Salaries Expense 
    Salaries Payable 
    Salary 
    Salary and Fringes 
    Sale 
    Sale and Leaseback 
    Sale and Leaseback Accounting 
    Sale Price 
    Sales 
    Sales Account 
    Sales Allowance 
    Sales Backlog Ratio 
    Sales Budget 
    Sales Commission 
    Sales Cycle Stages 
    Sales Day Book 
    Sales Discount, (2), (3)
    Sales Forecast 
    Sales Journal 
    Sales Journal Entry 
    Sales Ledger 
    Sales Margin, Calculation of 
    Sales Mix 
    Sales Mix Variance 
    Sales Order 
    Sales per Person 
    Sales Promotion 
    Sales Return 
    Sales Returns and Allowances 
    Sales Revenue 
    Sales Tax, (2
    Sales Tax Accounting 
    Sales Tax, Calculation of 
    Sales Taxes Payable 
    Sales to Total Assets Ratio 
    Sales to Working Capital Ratio 
    Sales Trend Analysis 
    Sales Turnover 
    Sales-Type Lease Accounting 
    Sales Variance 
    Sales Volume 
    Sales Volume Variance 
    Salvage Value 
    Sampling Risk 
    Sampling Unit 
    Scattergraph Method 
    Scenario Planning 
    Schedule 
    Schedule of Accounts Receivable 
    Schedule of Expected Cash Collections 
    Scope Limitation 
    Scope of Work 
    Scrap 
    Scrap Value 
    Scrip Dividend 
    Scrub Accounts Payable 
    Seasonality 
    SEC Filing Codes 
    Secondary Distribution 
    Secret Reserve 
    Section 1250 
    Secured Bond 
    Secured Creditor 
    Secured Liability 
    Secured Loan 
    Securities Accounting 
    Securities and Exchange Commission 
    Security 
    Seed Money 
    Segment 
    Segment Margin 
    Segment Reporting (2)
    Segregation of Duties 
    Self Constructed Assets 
    Self Employed 
    Self Employment Tax 
    Self Insurance 
    Self-Liquidating Loan 
    Sell or Process Further Decision 
    Sell Side 
    Sell Side vs. Buy Side 
    Selling and Administrative Expense Budget 
    Selling Expense 
    Selling General and Administrative Expense 
    Selling Price Variance 
    Selling Syndicate 
    Semi-Fixed Cost 
    Semi-Variable Cost 
    Semimonthly, (2)
    Senior Accountant 
    Senior Debt 
    Senior Security 
    Sensitivity Analysis 
    Separable Costs 
    Separate Entity 
    Separate Return 
    Separation of Duties 
    Sequential Method 
    Serial Bond 
    Service Based Costing 
    Service Center 
    Service Charge 
    Service Department 
    Service Level 
    Service Life 
    Service Mark 
    Service Marketing Mix 
    Service Potential 
    Service Revenue 
    Services 
    Services Revenue Recognition 
    Settlement 
    Settlement Date vs. Trade Date 
    Setup Cost 
    Setup Time 
    Shadow Pricing 
    Share 
    Share Account 
    Share Capital  
    Share Turnover 
    Shareholder, (2)
    Shareholder Value 
    Shareholder Value Added 
    Shareholder vs. Stakeholder 
    Shareholders' Equity 
    Shareholders' Funds 
    Shelf Life 
    Shelf Registration 
    Shipping Documents 
    Short Account 
    Short Form Merger 
    Short Seller 
    Short Selling 
    Short Term 
    Short Term Asset 
    Short Term Debt 
    Short Term Employee Benefits 
    Short Term Investments 
    Short Term Liability 
    Short Term Notes Payable 
    Shortage Costs 
    Shrinkage 
    Sight Draft 
    Significant Deficiency 
    Significant Influence 
    Silent Partner Agreement 
    Simple Capital Structure 
    Simple Interest vs. Compound Interest 
    Simple Journal Entry 
    Simple Rate of Return 
    Single Audit 
    Single Currency Center Model 
    Single Entity 
    Single Entry System 
    Single Step Income Statement 
    Sinking Fund 
    Skip Tracing 
    Slack 
    Small Business Debt Collection 
    Small Stock Dividend 
    Social Audit 
    Social Security Tax Rate 
    Soft Close 
    Soft Landing 
    Software Development Costs 
    Sold 
    Sole Practitioner 
    Sole Proprietorship 
    Sole Proprietorship, Accounting for 
    Sole Proprietorship Advantages and Disadvantages 
    Solvency 
    Solvency Ratio 
    Solvency Ratios 
    Source Documents, (2)
    Special Assessment Fund 
    Special Audit 
    Special Journals 
    Special Order Decisions 
    Special Purpose Entity 
    Special Revenue Fund 
    Specialized Industry 
    Specific Identification Method 
    Specific Performance 
    Spend Management 
    Spending Variance 
    Spinoff 
    Split-Off Point 
    Spoilage 
    Spot Price 
    Spot Rate 
    Staff Accounting Bulletin 
    Staff Auditor 
    Staff Authority 
    Stage 1 Allocation 
    Stage 2 Allocation 
    Stakeholder 
    Stakeholder Management 
    Stakeholder Value 
    Stakeholder vs. Shareholder 
    Standard Budget 
    Stand-Alone Cost Method 
    Standard Cost 
    Standard Cost Card 
    Standard Cost Variance 
    Standard Costing 
    Standard Hours Allowed 
    Standard Labor Rate 
    Standing Order 
    Startup Costs 
    State Unemployment Tax 
    Stated Capital 
    Stated Value 
    Statement 
    Statement of Account 
    Statement of Activities 
    Statement of Affairs 
    Statement of Cash Flows 
    Statement of Cash Flows, Purpose of 
    Statement of Changes in Equity 
    Statement of Financial Position 
    Statement of Functional Expenses 
    Statement of Owner's Equity 
    Statement of Shareholders' Equity 
    Statement vs. Invoice 
    Statements of Financial Accounting Concepts 
    Statements of Financial Accounting Standards 
    Statements of Position 
    Static Budget 
    Statutory Audit 
    Statutory Consolidation 
    Step Acquisition 
    Step Allocation Method 
    Step Cost, (2)
    Step Cost Budgeting 
    Step Fixed Cost 
    Step Variable Cost 
    Stock 
    Stock Accounting 
    Stock Appreciation Rights 
    Stock Based Compensation 
    Stock Bonus Plan 
    Stock Certificate 
    Stock Company 
    Stock Control 
    Stock Dividends, (2)
    Stock Exchange 
    Stock Option 
    Stock Option Backdating 
    Stock Register 
    Stock Registration 
    Stock Repurchases 
    Stock Rights 
    Stock Split 
    Stock Split Accounting 
    Stock Subscriptions 
    Stock Taking 
    Stockholder, (2)
    Stockholders' Equity 
    Stockholders' Equity Accounts 
    Stockholders' Equity Formula 
    Stocks, Difference between Bonds and 
    Stop or Go Sampling 
    Stop Payment 
    Stores 
    Stores Ledger 
    Stores Requisition 
    Straight Line Amortization 
    Straight Line Depreciation 
    Straight-Line Rent 
    Strategic Budgeting 
    Strategic Cost Management 
    Strategic Planning 
    Street Name 
    Strike Price 
    Structured Note 
    Subchapter S Corporation 
    Subjective Probability 
    Sublease 
    Subledger 
    Suboptimization 
    Subordinated Debenture 
    Subscribed Stock 
    Subsequent Event (2)
    Subsidiary Account 
    Subsidiary Company 
    Subsidiary Ledger 
    Substance over Form 
    Substantive Procedures 
    Substantive Testing 
    Successful Efforts Method 
    Succession Planning 
    Successor Auditor 
    Sum of the Years Digits 
    Sundry Expenses 
    Sunk Cost 
    Super-Variable Costing 
    Supplementary Statement 
    Supplier 
    Supplier Invoice 
    Supplies Accounting 
    Supplies Classification as Current Asset 
    Supplies Expense 
    Supplies on Hand 
    Supply Chain 
    Supply Chain Financing 
    Supply Chain Management 
    Support Costs 
    Supporting Services Expenses 
    Surety 
    Surety Bond 
    Surtax 
    Surviving Company 
    Surviving Spouse 
    Suspense Account 
    Swaption 
    Sweep Account 
    SWIFT 
    Swing Loan 
    SWOT Analysis 
    Synthetic FOB-Destination 
    System Weakness 
    Systematic Expensing