Accounting Terms: M

Accounting Terms: M

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Accounting Terms: M

Machine Hour

MACRS Depreciation

Major Repairs

Make or Buy Analysis

Make to Order

Managed Currency

Managed Earnings


Management Accounting

Management Advisory Services

Management Assertions

Management Audit

Management Buyout

Management by Exception

Management by Walking Around

Management Consulting

Management Control System

Management Information System

Management Representation Letter

Management’s Discussion and Analysis

Managerial Accounting Formulas

Manual System

Manufacturing Cell

Manufacturing Cost Accounting

Manufacturing Costs

Manufacturing Cycle Efficiency

Manufacturing Cycle Time

Manufacturing Overhead

Manufacturing Overhead Budget

Manufacturing Overhead Rate

Manufacturing Resource Planning

Manufacturing Support Costs

Manufacturing Throughput Time


Margin of Safety

Marginal Analysis

Marginal Benefit

Marginal Cost

Marginal Cost Pricing

Marginal Profit

Marginal Propensity to Consume

Marginal Revenue

Mark to Market


Markdown Cancellation

Market Approach

Market-Based Pricing

Market Cannibalization

Market Capitalization

Market Interest Rate

Market Participants

Market Price

Market Share

Market Share – How to Calculate

Market Share Variance

Market Value

Market Value Added

Marketable Security

Marketing Cooperative

Marketing Expense


Markup Cancellation

Master Budget

Master Production Schedule

Matching Principle


Material Cost

Material Costing

Material Misstatement

Material Participation

Material Quantity Variance

Material Requirements Planning

Material Requisition Form

Material Variance

Material Weakness

Material Weakness in Internal Control

Material Yield Variance


Materiality Constraint

Materiality Principle

Materiality: Calculation

Materiality: Calculation Levels

Materiality: Overview

Materiality: Performance Materiality

Materiality: Tolerable Misstatement

Materiality: Tolerable Misstatement vs Performance Materiality

Materials Ledger Card

Materials Management

Materials Price Variance

Matrix Organizational Structure


Maturity Date

Maturity Value

Maximum Stock Level

Mean Time Between Failures


Member in Public Practice

Membership Fee Accounting

Memo Debit

Memo Entry

Mercantile Law

Mercantile System

Merchandise Inventory



Mezzanine Financing

Mid-Month Convention

Mid-Quarter Convention

Middle Market Banking

Mineral Interest

Mineral Reserve

Mineral Resource

Mini-Tender Offer

Minimum Cash Balance

Minimum Guarantee

Minimum Lease Payments

Minimum Pension Liability

Minority Interest

Mintzberg’s Managerial Roles

Miscellaneous Expense

Missed Billings

Mission Statement


Mixed Cost

Modified Accrual Accounting

Modified Cash Basis

Monetary Asset

Monetary Item

Monetary Liability

Monetary Unit Principle

Monetary Unit Sampling

Monetary Value


Money Laundering

Money Laundering Schemes

Money Market Fund

Money Measurement Concept

Money Order

Money Services Business


Moral Intensity


Mortgage Bond

Mortgage Loan Payable

Mortgage Payable

Most Important Financial Statement

Moving Average

Moving Average Inventory Method

Multi-Currency Center

Multi-Step Income Statement

Multiple Points of Use Certificate

Municipal Bond

Mutual Fund

Mutually Exclusive Investments

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