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 Accounting WordsAccounting Terms (554) above the line account accountant's opinion accounting cycle accounting equation accounting model accounting system accounts payable accounts payable ledger accounts payable-trade accounts receivable accounts receivable ledger accounts receivable turnover accretive accrual basis accrual basis accounting accrual method of accounting accruals accrued liabilities accumulated depreciation account acid test ratio adjusted book value adjusted gross income adjusting entries advanced corporation tax adverse opinion aging accounts receivable air waybill all other current assets all other current liabilities all other non-current assets all other non-current liabilities allowance for uncollectible accounts allowance method Altman Z-Score amortization angel investor annual report annualize annuity appreciation appropriation account arms length transactions arrears articulation asset earning power asset turnover ratio assets at cost audit audit bureau of circulation (ABC) audit committee audit report audit strategy audit trail authorized stock bad debt bad debts account bad debts reserve account balance sheet balancing charge bank reconciliation bankrupt barter basic earnings power basket purchase below the line beneficial owner beneficiary bill bill of lading billings board of directors bond bond carrying value bond discount bond indenture bond maturity date bond premium book value book value per share bought ledger break-even analysis break-even point budget burn rate business business documents business entity business expenses business plan business publications audit calendar year callable bonds called-up share capital capital capital account capital assets capital budget capital employed Gross capital expenditure capital gains tax capital improvement capital lease capital stock capitalization carnet cash cash accounting cash basis cash basis accounting cash book cash disbursements journal cash dividend cash flow cash flow forecast cash in advance cash in hand cash inflows cash outflows cash over and short cash receipts journal ceiling certificate of inspection certificate of origin certified financial planner (CFP) Certified Public Accountant (CPA) charge back chart of accounts charter chattel mortgage contract circulating assets classified balance sheet closed transaction closely held closing entries closing the books code of professional ethics collateral collection papers collection period commercial loan common size percentages common stock comparative financial statements compensating error compound interest compound journal entry compound period conditional sales contract conduit principle consignee consignment consignor consolidated financial statements contingent liability contra account contributed capital control account control environment convertible bonds convertible preferred stock cook the books copyright corporation cost accounting cost center cost of finished goods cost of goods sold cost of sales cost principle cost-based pricing cost-benefit coupon bonds creative accounting credit credit card draft credit note creditors cumulative-dividend preference current assets current cost accounting current liabilities current-dividend preference customs and excise date of record days sales outstanding (DSO) debenture debit debt equity management ration debt financing debt securities debtor declaration date declining balance depreciation method deduction deferred expenditure deferred income deferred income tax depletion depreciation dilutive direct method direct write-off method disclaimer of opinion discount discount period discount rate discounting a note receivable diversified companies dividend pay out ratio dividend payment date dividends dividends account dividends in arrears double-entry accounting drawings drawings account earnings per share (EPS) effective rate of interest effective tax rate effective-interest amortization electronic data processing (EDP) entity entry equity equity financing equity securities error of commission error of omission error of original entry error of principle exchange gain exchange loss exchange rate exclusions expenses external auditors external audits extraordinary items factor fair market value financial accounting Financial Accounting Standards Board financial statements financing activities fiscal year fixed assets fixtures and fittings flash earnings floor flow of funds Foreign Corrupt Practices Act (FCPA) Form 1099 Form 941 franchise free on board freight collect freight-in functional currency gearing general ledger generally accepted accounting principles generally accepted auditing standards general-purpose financial statements going concern goodwill gross income gross loss gross margin gross margin method gross profit gross sales growth and acquisition held-to-maturity securities historic cost historical cost historical exchange rate impersonal accounts imprest petty cash fund imprest system income income statement income taxes payable independent checks indirect method inflation inland revenue insolvent intangible assets integration account intercompany transaction interest interest rate internal auditors internal control structure inventory inventory cutoff inventory turnover ratio investing activities invoice issued stock itemized deduction journal journal entries journal proper junk bonds just in time inventory (JIT) landed costs lapping lease ledger legal capital lessee lessor leverage liabilities license limited liability liquidation liquidity long term investment long term liabilities loss loss per share lower cost or market (LCM) maker management accounting manufacturing account Market Adjustment-Trading Securities Account matching principle maturity date maturity value memo billing memorandum accounts merger minority interest modified accelerated cost recovery system(MACRS) monetary measurement mortgage amortization schedule mortgage payable moving average multiple-step income statement mutual agency narrative natural resources net assets net income net loss net of tax net proceeds net profit net realizable value net realizable value of accounts receivable net sales net tax liability net worth nominal accounts nominal ledger non cash items non cash transactions non operating assets non profit organization no-par stock normalize not sufficient funds check note payable note receivable notes to financial statements open transaction opening the books operating activities operating assets operating lease operating leverage operating performance ratio ordinary share organizational structure original book of entry outstanding stock overheads owners equity parent company Pareto optimum partnership partnership agreement par-value stock patent pay on delivery payee pe ration pension plan periodic inventory perpetual inventory personal accounts petty cash physical safeguards point of sale (POS) post closing trial balance posting preemptive right preference shares preferred stock premium on stock prepaid expenses pre-payments present value of annuity price change accounting price earnings primary financial statements prime book of entry principal principal on a note prior-period adjustments pro rata profit profit and loss account profit margin profitability pro-forma accounts pro-forma invoice proper authorization property property property dividend proprietorship provisions public companies purchase discount purchase invoice purchase ledger purchase method purchase order purchase returns and allowances purchases account purchases journal qualified opinion raw materials real accounts rebate receipt receivables recourse recovery period redemption value refund relative fair market value method reserve accounts retail retail inventory method retained earnings retention ratio return on investment (ROI) return on sales revenue return on stockholders' equity return on total assets revenue revenue recognition principle run rate sales sales discount sales invoice sales journal sales ledger sales returns and allowances sales tax payable secured bonds Securities and Exchange Commission (SEC) segregation of duties self-balancing ledgers self-employed service share premium shareholders shares shares issued significant influences simple interest single-step income statement sinking fund social security sole proprietor sole trader solvency source document special journal special order specific identification standard unqualified audit report stated rate of interest stated value statement of cash flow statement of earnings statement of partners' statement of retained earnings statement of stockholders' equity stock stock certificate stock control account stock dividend stock split stock taking stock valuation stockholders straight-line amortization straight-line depreciation subordinated debt subsidiary company subsidiary ledgers sum of the years supplies suspense account t account tangible assets tangible personal business property term bonds three column cash book time period concept times interest earned ratio Total Cost of Ownership (TCO) trading account trading securities transaction transportation costs treasury stock trial balance turnover Uncollectible Accounts Expenses Undeposited Funds Account unearned revenues unexpended balance units-or-production depreciation method unlimited liability unliquidated obligations unobligated balance unrealized gains and losses unrecorded expenses unrecorded revenues useful life Value added tax (VAT) vertical analysis of financial statements wages weighted-average work in progress work sheet working capital write-off yield to maturity zero based account zero based budget zero coupon bonds zero-interest bonds Z-Score
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