Accounting Terms: F

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Accounting Terms: F

Face Amount

Face Value

Facilitating Payment

Factoring

Factoring Advantages and Disadvantages

Factory Burden

Factory Cost

Factory Ledger

Factory Overhead

Failure Costs

Fair Market Value

Fair Value

Fair Value Accounting

Fair Value Hedge

Fair Value Option

Fairness Opinion

Faithful Representation

FASB Interpretations

FASB Pronouncements

Fast Close for a Public Company

Fast Close Metrics

Favorable Variance

Federal Funds Rate

Federal Income Tax Withholdings Payable

Fee Interest

Fees Earned

FICA

FICA Tax Payable

Fidelity Bond

Fiduciary

Fiduciary Accounting

Fiduciary Fund

Field Auditor

FIFO

FIFO Inventory Method

FIFO vs. LIFO

Final Accounts

Final Dividend

Finance Charge

Finance Lease, Accounting For

Finance Manager Job Description

Financial Accounting

Financial Accounting Basics

Financial Accounting Standards Board

Financial Analysis

Financial Analysis Report

Financial Analyst

Financial Asset

Financial Audit

Financial Distress

Financial Forecasting Methods

Financial Information Systems

Financial Instrument

Financial Interest

Financial Leverage

Financial Liability

Financial Model

Financial Planner

Financial Position

Financial Projection

Financial Ratio Analysis

Financial Ratios

Financial Records

Financial Reporting

Financial Reporting Framework Impact on Entities

Financial Reporting Manager

Financial Risk

Financial Statement Analysis

Financial Statement Assertions

Financial Statement Audit

Financial Statement Compilation

Financial Statement Controls

Financial Statement Error Correction

Financial Statement Footnotes

Financial Statement Fraud

Financial Statement Preparation

Financial Statement Review

Financial Statements

Financial Statements of Nonprofits

Financial Structure

Finished Goods

Finished Goods Inventory

Firm

Firm Commitment

First in First Out Method

Fiscal Quarter

Fiscal Year

Fishbone Diagram

Five C’s of Credit

Fixed Asset

Fixed Asset Accountant

Fixed Asset Accounting

Fixed Asset Classification

Fixed Asset Controls

Fixed Asset Counting

Fixed Asset Disposal Accounting

Fixed Asset Disposals

Fixed Asset Examples

Fixed Asset Impairment

Fixed Asset Policy

Fixed Asset Procedures

Fixed Asset Register

Fixed Asset Schedule

Fixed Asset Turnover Ratio

Fixed Assets, a Lean System For

Fixed Assets, GAAP vs. IFRS

Fixed Budget

Fixed Charge Coverage Ratio

Fixed Charges

Fixed Cost

Fixed Cost Examples

Fixed Expenses

Fixed Manufacturing Overhead Applied

Fixed Manufacturing Overhead Incurred

Fixed Overhead

Fixed Overhead Spending Variance

Fixed Overhead Volume Variance

Fixed Rate Loan

Fixture

Flat Tax

Flex Budgeting

Flexible Budget

Flexible Budget Performance Report

Flexible Budget Variance

Flexible Factory

Flexible Manufacturing System

Float

Float Management

Floatation Cost

Floating Capital

Floor Planning

Floorless Bond

Flotation Cost

Flow of Costs

FOB Destination

FOB Shipping Point

FOB, What Is

For-Profit Organization

Forecast

Foreclosure

Foreign Corporation

Foreign Corrupt Practices Act

Foreign Currency

Foreign Currency Hedging

Foreign Currency Netting

Foreign Currency Option

Foreign Currency Translation

Foreign Exchange

Foreign Exchange Accounting

Foreign Exchange Contract

Foreign Exchange Risk

Forensic Accounting

Forensic Accounting Investigations

Forensic Audit

Forfeiture

Forgery

Form 10-K

Form 10-Q

Form 1099

Form S-3

Forming a Partnership

Formula for Future Value of an Ordinary Annuity

Forward Exchange Contract

Forward-Looking Statements

Forward Rate

Four Basic Financial Statements

Fractional Interest

Franchise

Franchise Accounting

Franchisee

Franchisor

Fraud

Fraud Audit

Fraud Deterrence

Fraud Deterrence Methods

Fraud Risk Factors

Fraud Schemes – Cash

Fraud Schemes – Inventory

Fraud Schemes – Payables

Fraud Triangle

Free Cash Flow

Free Cash Flow per Share

Free Cash Flow Yield

Free Market Economy

Free on Board (FOB)

Freemium Pricing

Freight In

Freight Out

Friendly Takeover

Fringe Benefit Rate

Fringe Benefits

Front-End Loading

Full Charge Bookkeeper

Full Cost

Full Cost Method

Full Cost Plus Pricing

Full Costing

Full Cycle Accounting

Full Disclosure Principle

Full Eligibility Date

Full Product Cost

Fully Depreciated Asset, Accounting For

Fully Diluted Shares

Fully Vested

Functional Accounting

Functional Currency

Functional Decomposition

Functional Expense Classification

Functional Obsolescence

Functional Organizational Structure

Functions of Managerial Accounting

Fund Accounting

Fundamental Analysis

Funded Debt

Fundraising Expenses

Funds From Operations

Furniture and Fixtures

FUTA

FUTA Tax

Future Value

Future Value of Annuity Due

Future Value of Ordinary Annuity