Accounting Dictionary

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Letter S

S Corporation
Safety Stock
Salaries Expense
Salaries Payable
Salary
Sale and Leaseback 
Sales Allowance 
Sales Discount, (2), (3)
Sales Backlog Ratio
Sales Budget
Sales Day Book 
Sales Mix 
Sales per Person
Sales Return
Sales Tax, (2) 
Sales Tax Accounting
Sales Tax, Calculation of 
Sales to Working Capital Ratio
Sales Volume Variance
Salvage Value
Scattergraph Method 
Scope Limitation
Scope of Work
Scrap
Scrub Accounts Payable
SEC Filing Codes
Securities Accounting
Security
Segment Margin
Segment Reporting (2)
Sell Side 
Selling and Administrative Expense Budget
Selling Expense
Selling Price Variance , (2)
Semi-Variable Cost 
Semimonthly, (2)
Separate Entity 
Separation of Duties
Serial Bond
Services Revenue Recognition
Settlement
Setup Cost 
Shadow Pricing 
Share 
Share Capital
Shareholder, (2)
Shelf Registration, (2)
Short Seller
Short-Term Employee Benefits 
Shrinkage
Significant Influence  
Silent Partner Agreement 
Simple Rate of Return 
Single Currency Center Model 
Single Entry System
Single Step Income Statement
Skip Tracing
Small Stock Dividend
Social Security Tax Rate
Soft Close 
Sole Proprietorship
Source Documents 
Specific Identification Method
Spend Management
Spending Variance 
Split-Off Point
Spoilage 
Spot Rate
Stakeholder
Standard Cost
Standard Cost Card 
Standard Costing
Standard Hours Allowed 
Standard Labor Rate 
Statement of Account 
Statement of Cash Flows  (2)
Statement of Shareholders' Equity 
Static Budget
Step Acquisition
Step Cost, (2)
Step Cost Budgeting
Step Variable Cost 
Stock
Stock Accounting
Stock Certificate 
Stock Dividends, (2)
Stock Exchange
Stock Option
Stock Registration
Stock Repurchases
Stock Splits
Stock Subscriptions
Stock Taking
Stockholder, (2)
Stockholders' Equity Accounts
Straight Line Depreciation
Strike Price 
Sublease
Subledger 
Subordinated Debenture 
Subsequent Event
Subsidiary Account 
Subsidiary Company
Subsidiary Ledger 
Substance over Form
Substantive Procedures
Sum of the Years Digits, (2)
Sunk Cost
Supplier
Supplies Accounting
Supplies Expense 
Supply Chain Financing 
Supply Chain Management
Surety Bond
Suspense Account
Swaption
Sweep Account
SWIFT