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 Ledger 
Sales Mix 
Sales per Person 
Sales Return 
Sales Tax, (2) 
Sales Tax Accounting 
Sales Tax, Calculation of 
Sales to Working Capital Ratio 
Sales Turnover 
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)
Self Constructed Assets 
Sell Side 
Selling and Administrative Expense Budget 
Selling Expense 
Selling General and Administrative Expense 
Selling Price Variance, (2)
Semi-Variable Cost 
Semimonthly, (2)
Separate Entity 
Separation of Duties 
Serial Bond 
Service Based Costing 
Service Department 
Services Revenue Recognition 
Settlement 
Setup Cost 
Shadow Pricing 
Share 
Share Capital  
Share Turnover 
Shareholder, (2)
Shareholder Value Added 
Shareholder vs. Stakeholder 
Shareholders' Funds 
Shelf Registration, (2)
Short Seller 
Short Term Asset 
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 
Solvency Ratio 
Solvency Ratios 
Source Documents, (2)
Specific Identification Method 
Spend Management 
Spending Variance 
Split-Off Point 
Spoilage 
Spot Rate 
Staff Accounting Bulletin 
Stakeholder 
Stakeholder vs. Shareholder 
Standard Budget 
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 
Statement vs. Invoice 
Static Budget 
Step Acquisition 
Step Cost, (2)
Step Cost Budgeting 
Step Fixed Cost 
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 
Stockholders' Equity Accounts 
Stocks, Difference between Bonds and 
Stores Ledger 
Straight Line Depreciation 
Strike Price 
Structured Note 
Subchapter S Corporation 
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