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    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