Accounting Terms: A

Accounting terms: A

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Accounting Terms: A

ABC Analysis

ABC Inventory System

ABC Method

Abnormal Spoilage

Above the Line Deduction


Absorbed Overhead

Absorption Costing

Absorption Pricing

Abusive Tax Shelter

Accelerated Depreciation

Access Control


Account Analysis

Account Balance

Account Form

Account Reconciliation

Account Statement

Account Title


Accountant in Charge

Accountant’s Responsibility

Accountant’s Liability


Accounting Adjustments

Accounting Best Practices

Accounting Breakeven Point

Accounting Change

Accounting Concepts

Accounting Conservatism

Accounting Control

Accounting Cost

Accounting Cushion

Accounting Cycle

Accounting Department

Accounting Department Responsibilities

Accounting Entity

Accounting Entry

Accounting Equation

Accounting Error

Accounting Estimate

Accounting Event

Accounting for a Non-Interest Bearing Note

Accounting for Accounts Payable

Accounting for Bonds

Accounting for Contingencies

Accounting for Convertible Securities

Accounting for Debt Issuance Costs

Accounting for Deferred Taxes

Accounting for Income Taxes

Accounting for Insurance Proceeds

Accounting for Intangible Assets

Accounting for Inventory

Accounting for Investments

Accounting for Joint Ventures

Accounting for Pensions

Accounting for Pledges

Accounting for Product Financing Arrangements

Accounting for Repair and Maintenance Costs

Accounting for Sales Discounts

Accounting for Sales Taxes

Accounting for Startup Costs

Accounting for Stock Warrants

Accounting for Unearned Rent

Accounting for Variances

Accounting Frameworks

Accounting Income

Accounting Information System

Accounting Inventory Methods

Accounting Journal Entries

Accounting Methods

Accounting Payment Terms

Accounting Period

Accounting Policies

Accounting Postulate

Accounting Practice

Accounting Principles

Accounting Principles Board

Accounting Procedure

Accounting Profit

Accounting Rate of Return

Accounting Ratios

Accounting Records

Accounting Reports

Accounting Research Bulletins

Accounting Schedule

Accounting Standard

Accounting System

Accounting System Design

Accounting Transaction

Accounting Valuation

Accounting Worksheet


Accounts Closed at Year End

Accounts Payable

Accounts Payable Aging Report

Accounts Payable Analysis

Accounts Payable Controls

Accounts Payable Days Formula

Accounts Payable Ledger

Accounts Payable Ratios

Accounts Payable Turnover Ratio

Accounts Receivable

Accounts Receivable Accounting

Accounts Receivable Aging

Accounts Receivable Analysis

Accounts Receivable Auditing

Accounts Receivable Collection Period

Accounts Receivable Confirmation

Accounts Receivable Controls

Accounts Receivable Days

Accounts Receivable Discounted

Accounts Receivable Financing

Accounts Receivable Ledger

Accounts Receivable Pledging

Accounts Receivable Securitization

Accounts Receivable Turnover Ratio

Accounts Written Off


Accretion Expense

Accretion of Discount

Accretive Acquisition


Accrual Accounting

Accrual Basis

Accrual Basis of Accounting

Accrual Principle

Accrual Rate

Accrual Type Adjusting Entry

Accruals Concept


Accrued Cost

Accrued Expenses

Accrued Expenses Payable

Accrued Income

Accrued Interest

Accrued Liability

Accrued Payroll

Accrued Receivable

Accrued Rent Expense

Accrued Rent Income

Accrued Rent Liability

Accrued Rent Receivable

Accrued Revenue

Accrued Salaries

Accrued Vacation

Accrued Vacation Pay

Accrued Wages

Accumulated Amortization

Accumulated Benefit Obligation

Accumulated Deficit

Accumulated Depletion

Accumulated Depreciation

Accumulated Depreciation – Equipment

Accumulated Depreciation Definition

Accumulated Dividend

Accumulated Income

Accumulated Other Comprehensive Income

Accumulated Postretirement Benefit Obligation

Accumulated Retained Earnings



ACH Debit

Acid Ratio

Acid Test Ratio




Acquisition Accounting

Acquisition Budgeting

Acquisition Cost

Acquisition Date

Acquisition Integration

Acquisition Method of Accounting

Acquisition Payment Methods

Acquisition Premium

Acquisition Process

Acquisition Purchase Agreement

Acquisition Strategy

Acquisition Term Sheet

Acquisition Valuation Methods

Active Market


Activity Analysis

Activity Attributes

Activity Base

Activity Based Budgeting

Activity Based Costing

Activity Based Management

Activity Capacity

Activity Cost Assignment

Activity Cost Driver

Activity Cost Pool

Activity Dictionary

Activity Driver

Activity Driver Analysis

Activity Ratios

Actual Cost

Actual Costing

Actual Expense Method

Actual Overhead

Actuarial Basis of Accounting

Actuarial Cost Method

Actuarial Gains and Losses

Actuarial Present Value


Additional Paid-In Capital

Adequacy of Coverage

Adequate Disclosure

Adjunct Account

Adjustable Rate Preferred Stock

Adjusted Balance Method

Adjusted Basis

Adjusted EBITDA

Adjusted Net Income

Adjusted Present Value

Adjusted Trial Balance

Adjusted Working Capital

Adjusting Entries

Administered Price

Administrative Accounting

Administrative Expenses

Administrative Overhead


Advance from Customer

Advanced Timekeeping Systems

Advantages and Disadvantages of Just-In-Time Inventory

Advantages of a Good Business Plan

Advantages of Cost Accounting

Advantages of Payback Period

Adverse Opinion

Advertising Expense


Affiliated Company

Affiliated Entity

After-Tax Real Rate of Return

Agency Costs

Agency Fund

Agency Shop


Aggregate Stop Loss Insurance

Aggressive Accounting

Aging Method

Aging of Accounts

Aging Schedule

Agreed-Upon Procedures

Agricultural Cooperative

Agricultural Producer


AICPA Code of Professional Conduct


Allocation Base

Allocation Rate

Allowable Costs


Allowance for Bad Debts

Allowance for Credit Losses

Allowance for Doubtful Accounts

Allowance for Sampling Risk

Allowance Method

Alphanumeric Department/Subsidiary Codes

Altered Check

Alternative Procedures

Altman Z Score


Amortization Expense

Amortization of Discount on Bonds Payable

Amortization of Premium on Bonds Payable


Amortized Cost

Amortized Value

Amount Realized


Analytical Procedures

Analytical Review

Angel Investor

Annual Depreciation

Annual Report

Annual Return


Annualized Rate


Annuity Due

Annuity in Advance

Annuity in Arrears

Annuity Method of Depreciation



Antitrust Regulations

APB Opinions

Applicable Financial Reporting Framework

Application Controls

Application Service Provider

Applied Cost

Applied Overhead



Appraisal Costs

Appraisal Method of Depreciation

Appraisal Report


Appropriated Retained Earnings


Appropriation Account

Are Dividends Considered an Expense

Are Payroll Withholding Taxes an Expense or Liability

Are Supplies a Current Asset

Arm’s Length Transaction


Articles of Partnership

Assemble to Order


Assessable Capital Stock


Asset Accounts

Asset Classification

Asset Conversion Cycle

Asset Coverage Ratio

Asset Financing

Asset Group

Asset Impairment Procedures

Asset Purchase

Asset Recognition Criteria

Asset Retirement Cost

Asset Retirement Obligation

Asset Stripping

Asset to Equity Ratio

Asset Turnover Ratio

Asset Valuation



Assignment Method

Assignment of Accounts Receivable


Assurance Services

Asymmetric Information

At Par


Attest Client

Attest Engagement Team

Attest Function

Attestation Engagement

Attorney’s Letter

Attribute Sampling

Attribution Period


Audit Adjustment

Audit Approach

Audit Committee

Audit Cycle

Audit Data Analytics

Audit Documentation

Audit Engagement

Audit Evidence

Audit Failure

Audit Objectives

Audit Partner

Audit Plan

Audit Procedures

Audit Process

Audit Program

Audit Report

Audit Risk

Audit Risk Model

Audit Sampling

Audit Specialist

Audit Strategy

Audit Test

Audit Tick Marks

Audit Trail

Audit Working Papers


Audited Financial Statements


Auditor Skills Matrix

Auditor’s Opinion



Authorized Capital Stock

Authorized Shares

Automated Payables Matching

Availability Float

Available for Sale Investment

Available for Sale Securities

Average Accounts Payable

Average Accounts Receivable

Average Collection Period

Average Cost

Average Cost Method

Average Inventory Calculation

Average Net Receivables

Average Operating Assets

Average Rate of Return

Average Shareholders’ Equity

Average Shares Outstanding

Average Total Assets

Average Total Cost

Avoidable Cost

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