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Dictionary of Accounting Terms
This updated edition presents 2,500 clear, concise definitions, including descriptions of accounting practices. Additional features include a glossary of accounting-related abbreviations and acronyms and a set of compounded value tables. A valuable quick-reference handbook for business managers, accountants, bookkeepers, and business students.
- abacus
- abandonment
- abatement
- ABC
- ABC method
- abnormal spoilage
- absorb
- absorption costing
- abusive tax shelter
- Academy of Accounting Historians
- Accelerated Cost Recovery System (ACRS)
- accelerated depreciation
- acceleration clause
- acceptable quality level (AQL)
- acceptance
- acceptance sampling
- access time
- accommodation endorsement
- account
- account analysis
- account form
- accountability
- accountancy
- accountant
- accountant in charge
- accountant's liability
- Accountant's Magazine, The
- accountant's responsibility
- accountants for the public interest (API)
- accountants international study group (AISG)
- accountants' index
- accounting
- accounting change
- accounting control
- accounting convention
- accounting cushion
- accounting cycle
- accounting entity
- accounting equation
- accounting error
- accounting event
- accounting hall of fame
- Accounting Historians Journal
- accounting information system (AIS)
- accounting interpretation
- accounting manual
- accounting measurement
- accounting period
- accounting policies
- accounting postulate
- accounting practice
- accounting principles
- Accounting Principles Board (APB)
- accounting procedure
- accounting profits
- accounting rate of return
- accounting records
- accounting research bulletins (ARB)
- Accounting Review, The
- accounting risk
- accounting series releases (ASRS)
- accounting software
- accounting standard
- accounting standards committee
- accounting standards executive committee (AccSEC)
- accounting system
- Accounting Trends and Techniques
- accounting valuation
- accounts payable
- accounts receivable
- accounts receivable discounted
- accounts receivable turnover
- accretion
- accrual accounting
- accrued assets
- accrued expenses
- accrued liabilities
- accrued revenue
- accumulated benefit obligation
- accumulated depreciation
- accumulated earnings tax
- accumulated income
- accumulation
- accuracy
- acid test ratio
- acquired surplus
- acquisition cost
- activity
- activity account
- activity accounting
- activity analysis
- activity attributes
- activity base
- activity capacity
- activity center
- activity cost assignment
- activity cost driver
- activity cost pool
- activity dictionary
- activity driver analysis
- activity level
- activity sequence-sensitive
- activity-based budgeting (ABB)
- activity-based costing (ABC)
- activity-based management (ABM)
- activity-based system
- actual cost
- actuarial
- actuarial basis of accounting
- actuarial cost method
- actuarial funding method
- actuarial gains, losses
- actuary
- ad valorem tax
- additional paid-in capital
- adequate disclosure
- adjunct account
- adjustable rate loan
- adjusted basis
- Adjusted Gross Income (AGI)
- adjusting journal entry
- adjustment
- administered price
- administrative accounting
- administrative budget
- advance
- advanced manufacturing environment
- adverse opinion
- advertising costs
- affiliated company
- agency
- agency costs
- agency fund
- aging of accounts
- agreed-upon procedures
- ais
- algebraic method
- alimony payment
- all inclusive income concept
- all-purpose financial statement
- allocate
- allocated common costs
- allocation
- allotment
- allowance
- allowance for bad debts
- allowance method
- alpha risk
- alternative cost
- Alternative Minimum Tax (AMT)
- american accounting association (AAA)
- American Institute Of Certified Public Accountants (AICPA)
- american society of women accountants (ASWA)
- american women's society of certified public accountants (AWSCPA)
- amortization
- amortize
- amount of $1
- amount realized
- analysis of variances
- analytical review
- analytical test
- analyze
- annual budget
- annual report
- annualize
- annuity
- annuity due
- annuity in arrears
- annuity method of depreciation
- antedate
- antidilutive
- antitrust laws
- apb opinion
- application program
- applied (ABSORBED) overhead
- applied cost
- appraisal
- appraisal capital
- appraisal costs
- appraisal method of depreciation
- appraisal value
- appreciation
- appropriated retained earnings
- appropriation
- appropriation account
- arbitrage
- arithmetic mean
- arm's length transaction
- arrears
- articles of incorporation
- articles of partnership
- articulate
- artificial intelligence (AI)
- ASCII (American Standard Code for Information Interchange)
- assembly language
- assessable capital stock
- assessed value
- assessment
- asset
- asset depreciation range (ADR)
- asset retirement obligation
- asset turnover
- assignment method
- assignment of accounts receivable
- associated with
- association of certified fraud examiners
- Association of Government Accountants (AGA)
- assumptions underlying cost-volume-profit (CVP) analysis
- assurance services
- at par
- at-risk rules
- attest
- attest function
- attorney's letter
- attribute sampling
- attribution
- audit
- audit committee
- audit cycle
- audit guide
- audit opinion
- audit program
- Audit Report
- audit risk
- audit software
- audit test
- audit trail
- auditability
- auditing evidence
- auditing procedure
- auditing process
- auditing standards
- auditing standards board (ASB)
- authority
- authorized capital stock
- autocorrelation
- automatic error correction
- autonomous
- average
- average age of inventory
- average cost flow assumption
- average cost of capital
- average costing
- average inventory
- average life
- average rate of return
- avoidable cost
