Account

Account Balance
Accountant
Accountants
Accounting
Accounting Assumptions
)(Postulates
Accounting changes
Accounting Concepts -
Accounting Constraints -
Accounting Cycle
Accounting Elements
Accounting Equation
Accounting income ()
Accounting Information
Accounting Objectives
)Accounting Period (Periodicity -
Accounting Policies
principles Accounting
Accounting Principles Board
)(APB
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting System
Accounts Payable
Accounts Recievable -
accounting Accrual

.1

Accrual Basis of Accounting

Accrued Expenses
Accrued Revenues
Accumulated depreciation
Acquisition cost
Actual Basis of Accounting
Adjusted Trial Balance
Adjusting Entry
Adjustment
Administrative Expenses
Opinion Adverse
Allocation ) (
Allowance
Allownce for doubtful Account
Assosiation American Accounting
American Institute of
)AICPA( Certified Public Accountants
Amortization
Annual financial statements
reports Annual
Assets
-
Assurance Services
Attribute
Audit Report
Auditing -
Auditor
Securities Available for Sale
Bad Debts
Balance Sheet -

 option Bargain purchase

Basic Accounting Assumptions
Principles Basic Accounting
Basis of Consolidation
Board of Directors
Bonds Discount
Bonds Premium
Bonds
Book Value
Budget
() Business Entity
Transaction Business
Business Combination
/ Buyer / Lessor
- Provision Call
Capital
Capital Account
Capital expenditure
Capital Expenditures
- Capital Gains
leases Capital
Capital Losses
Capital
Capitalization
Capitalization of leases
Carrying Value
Cash Basis of Accounting
- Cash Budget
Cash Equivalents
flow Cash

 Cash Flow from operations

Cash Flows Statement
Flows Cash
- Cash Inflows
- of Cash Outflows - use
cash
- Cash

Accountant Certified Public
- Chartered Accountant
- Classification
Closing Exchange Rate
Collected Payments
Statements Combined Financial
Common Stock Holders
Common Stock
Company
Comparability
Comparable data
Comparative Balance Sheet
Comparative Financial Statements
Comparative Income Statement
Completed Contract Method
-
Compliance Audit
() holders Components of share
equity
Conceptual Formulation
Conceptual framework
Conservation

 ( ) )prudence( Conservatism
- Conservatism
Consilidation
Consistency
- Consistency Principle
- Consistency
Consolidated Accounting Entities
Consolidated Financial Statements
Procedures Consolidation
Consonlidated Balance Sheet
Constant-Dollar
Financial Statements
revenues Construction
Contingent gains and losses
)contingency( Contingent liability
- Contra Account
Contributed Capital
Control
Controlling Enterprise
Controlling Interest
- Conversion
Convertable Bonds
Stock Convertible
Preferred
Copyright
Corporate Earnings
Corporation
Cost
Cost to Cost basis
/ - / Cost

Benefit Relationship
Cost Estimates
Cost of Goods Sold
Principle Cost
Cost Recovery Method
- Credit
Creditors
Current Current- Non
Method
Current assets
Current Assets
Accounting Current Cost
Current Cost Approach
- Current Cost
Current Exchange Rate
Current Liabilities
Current Purchasing Power
.2

Method Current Rate

Data Collection
Date of Declaration
Date of Payment
Date of Record
- Dealers
Debenture Bonds
).Debit (Dr
Securities Debt
Debtors
Deferred expenditure
- Profit Deffered Gross
- Deficit

 Departmental Contribution Margin

- Depletion
Depreciable cost
Depreciation
Depreciation Expense
Depreciation Methods
Design
Development
Direct Cost
Direct Costing System
)Direct financing leases (US
Direct Method
ownership Direct
Direct Quotation
Disclaimer of Opinion
Disclosure
Discontinued operations
Discount
Premium Discount
- Discount Rate
Dividend
Drilling
E-Commerce
Earned Surplus
of Revenue Earning
Earnings
( ) )Earnings per share (EPS
Benefits Economic
() Economic Entities
Assumption Economic Entity

Economic life
method Effective interest
Effective Interest Rate
concept Entity
Entry Value Method
equipment
)Equity (Owners equity
Equity Method -
Equity Securities
Estimated Liability
Estimated Price -
Evidence
Exchange Conversion Losses
Exchange Rates
Transaction Exchange
Executory cost
Exit Value Method
Expected loss on Contract
Expenditure
Expense
Exploration
Asset Exposed Net
Position
Extraction
Industries Extractive
Extraordinary Items -
value Fair
Feedback Value
Finacial Accounting -
)Standards Board (FASB

Finacial Forecast
charge Finance
)Finance Lease (UK
Financial Accounting
assets Financial
Financial liabilities
Financial Reporting -
Financial statements
Financing Activities
)First-in-first-out (FIFO
Fiscal Year
Asset Fixed
Cost Fixed Asset Depreciable
Fixed Price Contracts
Foreign Currencies
Currency Foreign
Statements
Foreign Exchange Rate
Transaction Foreign
Format
Contract Forward Exchange
Forward or Future Exchange Rate
Agreement Obligations Franchise
Free Exchange Rate
Freight-in
Full Disclosoure Principle
Functional Currency
Requirements Functional
Funds
Future Benefits

 Gains
General Price Index
General Price Level Adjusted
)Historical Cost (GPLA
General Price Level
Accepted Generally
)Accounting Principles (GAAP
Generally Accepted
)Auditing Standards (GAAS
Price Deflator GNP Implicit
)Going Concern (Continuity
Goodwill
Gross Income
Gross investment
Gross margin
Gross margin percentage
Gross Profit
Group
Intercompany Group
Transactions
Guarantee Allowance
Value Guaranteed residual
Hedging
securities Held-to- maturity
Hire Purchase
Hire Sale
cost Historical
Historical Exchange Rate
Company Holding
Holding Gains

 Holding Losses
Identifiable
Impairment
securities Impairment of
() )Implicit interest rate (lessor
Improvement
lease Inception of the
( ) )Income (Net income
Income statement
Income Tax
Income
borrowing rate Incremental
)(lessee
Independent
()
Indirect Method
Indirect ownership
Quotation Indirect
Industry Practice
Inflation
Inflation Accounting
Information
Risk
Initial direct costs
Fee Initial Franchise
Input Method
Installment Purchase
Installment Sale
Intangible asset
Intangible Assets

Intangible
periods Integral
Intercompany
Elimination
Intercompany Liablities
Transactions Intercompany
Interest
)reports( Interim financial statements ()
)Internal Accounting Standards (IAS
Internal Auditing
Internal Control System
)IRS( Internal Revenue Service
International Accounting Standards
)Committee (IASC
)International Standards on Auditings (ISAs
Inventory -
Investing Activities
Investment
Journal
Last-in-first-out
receivable Lease payment
Lease payments
Lease term
Leased asset
Leasee -
life Legal ) (
Lessor
Letters of Credit -
Levarage
Liabilities ) (

.3

Currency Local
Long-term assets ) (
liabilities Long-term ) (
Contracts Long Term Construction
Long Term Investment
Long Term Liabilities
Lower-of-cost-or-market (LCM) rule
Capital Maintanance of Nominal
Maintanance of Real Capital
Majority
Market
Market Research
Testing Market
Market Value
Marketable Debt Securities -
Marketable Equity Securities
Principle Matching -
Material Misstatement
Materiality -
Maturity Date
Maturity
Measurement Basis
Measurement Bias -
Measurement Unit
Merchandise Inventory
payments Minimum lease
Minority Interest
Mix of Sales
Molds
Method Monetary- Non Monetary /

 Monetary Items
Monetary Unit Assumption
- Monetary
Mortgage
Corporations Multinational
- Net Assets
Net Cash Flows
Net Income
Net investment
Net Realiable Value
Net Realizable Value
Net Working Capital
Neutrality
Value Nominal
Non-Interest Bearing Note
leases Non cancelable
Non Controling Interest
Nonmonetary Items
capacity Normal
Notes Payable
Notes Receivable
Objectivity
Rate Official or Fixed
Operating activities
Operating Expenses
- Operating Income
leases Operating
- operation
Operational Audit
Organization Cost

 Organization Period
impairment Other-than- temporary
Output Method
Owners Equity
Paid in Capital
Parent Company
- Partnership
Patent

Peer Review
Pension
Percentage of Completion Method
Percentage of Completion Principle
Periodic inventory system
Plants Pilot
Planning
Plant Assets
- plant
events Post-balance-sheet
Pre-operating Cost
Prediction
Predictive Value
preferred Stock
Premium
Prepaid Expenses
Prepaid Insurance
Price Index
Price Level Changes
Prior-period adjustments
Processes

Production Lines
Life Productive
Margin Profit
Profit Maximization
Profit
Profitability
Promissory Note -
property
Prototypes
Public Accountant
Purchase allowance
discount Purchase
Purchased Goodwill
Purchases Allowances
Purchases Returns
Purchases
Qualified Opinion
Assets Qualifying
Qualitative Characteristics of
Accounting Information
Qualitative

Control Quality
Quantitative
Quantity Discount
value Readily determinable fair
Readily marketable securities
Realizable Value
Realization
Realization Principle

losses Realized holding gains and

Realized Income
transactions Related party
Relevance
Reliability - ) (
Reliable
Rent
Replacement Cost
Reporting Currency
Representation
Representiational Faithfullness
Research
Reserves
Residual value
Responsibility Accounting
Retained Earnings -
Returns
Revaluation
Revenue
Revenue Estimates
Franchises Revenue from
Revenue Realization
Revenue Realization Principle
Revenues
risk
Alterations Routine or Periodic
)Sale - type leases (US
backs Sale lease
Sale with Right to Return
Sales Allowances

 Discount Sales
Sales Returns
Sales
- Salvage Value
Second-degree relatives
Securities and Exchange
)Commission (SEC
Segment
Segmental reporting
/ Seller / Lessee
- Selling Expenses
Price Selling
Settlement Date
)Shareholders (Stockholders
Shareholders equity
Short Term Contracts
influence Significant
Similar Asset
Sister company
method Specific- unit-cost
Spot Rate
Standard Costs
in Owners' Statement of changes
Equity
Financial Statements of
)Accounting Standards (FASB

)Statements on Auditing Standards (SASs
Stock Authorization and
Issuance

 Stock Dividends
Stock Premiums
Stock

Strategic Systems Audit
Strategy
Subsidiary
company Subsidiary
Taxation - Tax
Technical Feasibility
Techniques
Method Temporal
- Timeliness
Tools
Trade Discount
Transaction
Transaction Adjustments
Transaction Date
( ) Transfers
investments between categories of
Translated Financial Statements
Translation Gains
Losses Translation
Trial Balance
Uncertainty
() Unconfirmed (Unrealized) Profits
()Losses
Understandability
revenue Unearned interest
Unearned Revenue

 value Unguaranteed residual

Unit of Measure
and loss Unrealized holding gains
Unrealized Loss
Unrealized Profit - Unrealized Gain
- Utilities Expenses
Valuation
Verifiability
stock Voting
Weighted average method
Whole Sale Price Index
Wholy Owned Subsidiary
Working Capital
Working Papers
Worksheet