Accounting Terms: B

Accounting Terms: B

Share This...

< Back to main glossary page

Accounting Terms: B

Bad Check

Bad Debt

Bad Debt Expense

Bad Debt Forecast

Bad Debt Provision

Bad Debt Recovery

Bad Debt Reserve


Balance per Bank

Balance per Books

Balance Sheet

Balance Sheet Account

Balance Sheet Date

Balance Sheet Formats

Balance Sheet Formulas

Balance Sheet Ratios

Balance Sheet Template

Balanced Budget

Bank Account Types

Bank Balance

Bank Charge

Bank Debits

Bank Draft

Bank Errors

Bank Lockbox

Bank Overlay Structure

Bank Reconciliation

Bank Reconciliation Procedure

Bank Reconciliation Process

Bank Reconciliation Purpose

Bank Reconciliation Statement

Bank Service Charge Expense

Bank Statement

Bank Transfer Schedule

Banker’s Acceptance


Bargain Purchase

Bargain Purchase Option

Bargain Renewal Option

Bargaining Unit

Barriers to Entry

Barriers to Exit

Base Currency

Base Pay Rate

Base Stock

Base Stock Method

Basic Accounting Concepts

Basic Accounting Formula

Basic Accounting Principles

Basic Earnings per Share

Basics of Accounting

Basis of Accounting

Basis Point

Basket Purchase

Batch Cost

Batch Size

Batch-Level Activities

Batch-Level Cost

Bearer Bond

Beginning Inventory

Below the Line

Benchmark Hedge Ratio


Beneficial Conversion Feature

Beneficial Owner

Benefits of Accrual Accounting

Benefits of Issuing Common Stock

Benefits of Total Quality Management

Benford’s Law

Beta Coefficient

Bill of Lading

Bill of Materials

Bill of Sale

Billing Controls

Billing Cycle

Billing Statement

Bills Payable

Biometric Time Clocks

Black Box Accounting

Black Market

Blanket Insurance

Blanket Purchase Order

Blind Entry

Blue Chip Stock

Blue Sky Laws

Board Designated Restriction

Board of Directors


Bond Amortization Schedule

Bond Call Price

Bond Certificate

Bond Covenant

Bond Discount

Bond Indenture

Bond Interest Expense

Bond Issue Costs

Bond Premium

Bond Refunding

Bond Retirement

Bond Sinking Fund

Bond Yields

Bonds Payable

Bonus Accrual

Bonus Budgeting

Book Balance

Book Depreciation

Book Inventory

Book Value

Book Value Method

Book Value of a Company

Book Value of Debt

Book Value of Equity

Book Value per Share


Books of Original Entry


Borrowing Base

Bottom Line

Bounced Check

Break Even Analysis

Break Even Formula

Break Even Point

Break Even Pricing

Break Even Sales


Buddy Punching


Budget Committee

Budget Manual

Budget Planning Calendar

Budget Report

Budget Variance

Budgetary Accountability

Budgetary Control

Budgetary Planning

Budgeted Balance Sheet

Budgeted Capacity

Budgeted Financial Statements

Budgeted Income Statement

Budgeting Advantages

Budgeting Disadvantages

Budgeting Fund

Budgeting Models, Types of

Budgeting Objectives

Budgeting Problems

Budgeting Procedure

Buffer Stock

Burden Rate

Burn Rate

Business Combination

Business Cycle

Business Insurance

Business Interruption Insurance

Business Process Reengineering

Business Risk

Business Valuation

Business Valuation Formula

Business Valuation Methods



Byproduct Costing


Other Posts You'll Like...

Want to Pass as Fast as Possible?

(and avoid failing sections?)

Watch one of our free "Study Hacks" trainings for a free walkthrough of the SuperfastCPA study methods that have helped so many candidates pass their sections faster and avoid failing scores...