Accounting

Accountant
Accountants
Accrual Basis of Accounting
American Accounting Assosiation
)American Institute of Certified Public Accountants (AICPA

- Amortization
Assets
Audit Report
- Auditing
- Balance Sheet
Board of Directors
Bonds
Bonds Premium
Bonds Discount
Book Value
- Call Provision
Capital Account
Capital Expenditures
- Capital Gains
Capital Losses
Carrying Value
Cash Basis of Accounting
- Classification
Classified Financial Statements
Common Stock
Common Stock Holders
Comparative Financial Statements
Conservation
- Consistency Principle
Consilidation
Consolidated Accounting Entities
Consonlidated Balance Sheet
Consolidated Financial Statements
Constant-Dollar Financial Statements
Account Balance
)Accounting Assumptions (Postulates
- Accounting Concepts
- Accounting Constraints
/ - Cost / Benefit Relationship
- Materiality

Industry Practice
Conservatism -
Objectivity
Accounting Cycle
Accounting Elements
Accounting Equation
Accounting Information
Accounting Objectives
Accounting Period (Periodicity) -
Accounting Policies
Accounting Principles
Accounting Principles Board (APB)
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting Systems
Accounts Payable
Accounts Recievable -
Actual Basis of Accounting
Accrued Expenses
Accrued Revenues
Accumilated Depreciation
Adjusted Trial Balance
Adjusting Entry
Adjustment
Administrative Expenses
Allownce for doubtful Account
Auditor
Bad Debts
Basic Accounting Assumptions
Economic Entity Assumption
Going Concern (Continuity)
Monetary Unit Assumption
Basic Accounting Principles
Historical Cost Principle
Revenue Recognition Principle
Matching Principle -
Full Disclosure Principle
Revenue Realization Principle
Percentage of Completion Principle
Business Entity )(
Business Transaction
Capital
Capital Expenditure
Cash -
Cash Budget -

 Cash Equivalents
Cash Flow from operations
Cash Flows
- Cash Inflows
- Cash Outflows - use of cash
Cash Flows Statement
Certified Public Accountant
Common Stock
Comparative Balance Sheet
Comparative Income Statement
- Conceptual Frameworks
- Consistency
- Contra Account
Contributed Capital
Convertable Bonds
Convertible Stock Preferred
Copyright
Corporation
Cost of Goods Sold
Cost Principle
- Credit
Creditors
Current Assets
- Current Cost
Current Liabilities
Date of Declaration
Date of Payment

Date of Record
)Debit (Dr.
Debtors
- Deficit
- Depletion
Depreciation
Depreciation Expense
Direct Cost
Direct Method
- Discount Rate
)( Economic Entities
) ( Equity
- Equity Method
Estimated Liability
Expenses
Net Cash Flows
Net Income
Gross Income
Net Realiable Value

 Net Working Capital

Working Capital
Non-Interest Bearing Note
Notes Payable
Notes Receivable
Paid in Capital
- Partnership
Patent
Pension
Plant Assets
equipment
- plant
property
preferred Stock
Premium
Prepaid Expenses
Prepaid Insurance
Profit
Profit Margin
Profitability
- Promissory Note
Public Accountant
Purchases
Purchases Returns
Purchases Allowances
Returns
- Chartered Accountant
Qualitative
Quantitative
Qualitative Characteristics of Accounting Information
Relevance
Understandability
- Extraordinary Items
- )Finacial Accounting Standards Board (FASB
- Financial Reporting
Financial Statements
Financing Activities
Foreign Exchange Rate
Funds
)Generally Accepted Accounting Principles (GAAP

)Generally Accepted Auditing Standards (GAAS

Goodwill
Historical Cost
Income
Income Statement

 )( Indirect Method
Interest
Interim Financial Reports
Internal Auditing
Internal Control System
)Internal Revenue Service (IRS
)Internal Accounting Standards (IAS
)International Accounting Standards Committee (IASC
- Inventory
Investing Activities
Investments
Journal
Liabilities
Long Term Investment
Long Term Liabilities
Market Value
- Marketable Debt Securities
Marketable Equity Securities
Maturity
Maturity Date
Merchandise Inventory
Mortgage
- Net Assets
Objectivity
operating Activities
Operating Expenses
Owners Equity
Allowance
- Allowances
)Securities and Exchange Commission (SEC
- Selling Expenses
)Shareholders (Stockholders
Short Term Investment
Short Term Notes Payable
Single Proprietorship
Statement of Cash Flows
Statement of changes in Financial Position
Stock Subscriptions
Stock Values
Straight Line Depreciation Method
Subsidiary Company
T-accounts
) ( )Temporary Investment (Short Term Investments

Treasury Stock
Absorption Costing System

 Billing on Construction in Process

Branches
Capital Maintanance Concept
Coding
Completed Contract Method
Consignee
- Consignor
Constant Purchasing Power
Construction in Process
Consumer Price Index
Contract Costs
Cost
Contract Debtors
Contract Revenues
Contribution Margin
Cost Price
Cost Plus Contracts
Current Cost Approach
Current Purchasing Power
Measurement Unit
Prediction
Predictive Value
Feedback Value
- Feedback
Reliability
Reliable
- Timeliness
Verifiability
Neutrality
Representiational Faithfullness
Comparability
Representation
Realizable Value
Realization Principle
- Retained Earnings
Revenue
Sales
Sales Discount
Sales Returns
Sales Allowances
- Salvage Value
Statement of changes in Owners' Equity
)Statements of Financial Accounting Standards (FASB

Stock
Stock Authorization and Issuance

 Stock Dividends
Stock Premiums
Trial Balance
Unearned Revenue
Unrealized Loss
Unrealized Profit - Unrealized Gain
- Utilities Expenses
Working Papers
Worksheet
Data Collection
- Dealers
- Deffered Gross Profit
Departmental Contribution Margin
Direct Costing System
Entry Value Method
- Estimated Price
Exit Value Method
Fixed Price Contracts
Format
)General Price Level Adjusted Historical Cost (GPLA
GNP Implicit Price Deflator
Gross Profit
Hire Purchase
Hire Sale
Holding Gains
Holding Losses
Inflation
Input Method
Installment Purchase
Installment Sale
Long Term Contracts
Maintanance of Nominal Capital
Maintanance of Real Capital
Measurement Basis
- Measurement Bias
Realization
Realized Income
Replacement Cost
Responsibility Accounting
Segments
Segment
Selling Price
Short Term Contracts
Standard Costs
Accounting System
Budget

 - Conversion
Corporate Earnings
Current Cost Accounting
Debenture Bonds
Dividends
Earned Surplus
Earning per Share
Effective Interest Rate
Financial Accounting
Finacial Forecast
Fiscal Year
Fixed Assets
General Price Index
Mix of Sales
Monetary Items
- Monetary
Net Realizable Value
Nominal Value
Nonmonetary Items
- Operating Income
Output Method
Percentage of Completion Method
Planning
Control
Price Index
Price Level Changes
Profit Maximization
- - )Weighted Average (WA
Whole Sale Price Index
- letter of credit
- Letters of Credit
General Price Level
Tax - Taxation
Income Tax
Inflation Accounting
Intangible Assets
Intangible
Intercompany Liablities
Levarage
)International Standards on Auditings (ISAs
Peer Review
Quality Control
- Assurance Services

- Compliance Audit
E-Commerce

 Evidence
Independent
risk
Information Risk
- operation
Strategic Systems Audit

Adverse Opinion
Disclaimer of Opinion
Material Misstatement
analysis
activities
: )Activity Based Costing (ABC

: Flexible Budget
- variance - variances
)Just in Time (JIT
: )Activity Based Management (ABM

Indirect Costs
Actual
- : Allocation
Appraisal Costs
Prevent
Prevention Costs
Internal
Internal Failure Costs
External
External Failure Costs
Artificial
Reciprocal
Reciprocal Allocation Method
: Balance Scorecard
Behavior
Batch
Calendar
Contract
Common Cost
Assignment
tracing
Cost Tracing
)Cost-volume-profit Analaysis (CVP
Decentralization
Decision - Decisions
Intercompany Transactions
Intercompany Elimination

 : Static Budget
Demand
Elasticity
Inelasticity
Differential Cost
Differential Revenue
) ( Idle Time
)Institute of Management Accountants (IMA
Profit Center
Cost Center
- )International Organization for Standardization (ISO
Labor Costs
Ledger
Management by Exception
Safe
Margin of Safety
Nonprofit
- Organization
Company
Firm
- Spoilage
Leverage
plan
Uncertainty
)Value Added Tax (VAT
Value Added Costs
Work-in-process Inventory

)First In First Out (FIFO

)Last In First Out (LIFO

Asset-Based Lending
Asset-Based Financing
)( Debenture
Disclosure
- / ) ( )Accelerated depreciation (of an asset
)Statements on Auditing Standards (SASs

Attestation Services

Operational Audit
Strategy
Qualified Opinion
Failure
Quality
Relevant
Scrap
Seperate

 eperable
S
Sustaining
JIT Backflush Costing
: Batch-Level Costs

Benchmarking
: Breakeven Point
Bullwhip Effect
: Bundled Product
Value Chain
Byproduct
Joint Product
Capacity
Capital Budget
Competition
- Competitor - Competitors
Estimate
) Manufacturing Lead Time = Manufacturing Cycle Time
(
: Outsourcing
: Sunk Costs
Tariff
Accumulation of Dividends
Acquisition
Activity Ratios
- aggressive Policy
)Automated Clearing House (ACHs
Bankruptcy
Bearer Bonds
Bonds
Book Value Per Share
Business Risk
Callability
Cash Budget
Collection Float
Common Stocks C/S
Compensating Balance
Compensations
Conservative Policy
Consolidation
Merge
Convertibility
Cost of Capital
Credit Terms
Credit worthiness
Date of Declaration

 Date of Payment
Date of Record
Debenture Bond
Default Risk
)Degree of Financial Leverage (DFL
)Degree of Operating Leverage (POL
Disbursements float
Discount
Dividend Policy
Dividenf Yield
Draft
)Earnings Per Share (EPS
Efficient Portfolio
)Electronic Fund Transfer (ATM
EX-dividend Date
Exogenous
Factoring
Financial Forecasting
Financial Instruments
- Financial Risk
Flotation Cost
Going Private
Going Public
Growth & Expansion
Indexed Bonds
Indifference Curve
Inflation Forecasting
Interest Rate Risk
- Investment Risk
Lease
Leverage Ratios
Market Risk
Maturity Matching
Medium of Exchange
- Merge
mortgage Bond
Nonmarket Risk
Norms
Operating Cycle
Optimal Amount
Optimal Portfolio
Par value = Face Value
Participation
Portfolio Management
Portfolio Risk
Portfolio Theory

 Profit Maximization
Precautionary Measure
Preemptive Rights
)Preferred Stocks (P/S
Permium
Primary Market
Priority in Assets & Earnings
Profitability Ratios
Purchasing Power Risk
Quick Ratio
Redeemability
- Registered Bonds
Reverse Stock Splits
Secondary Market
- Serial Bonds
Shareholders Wealth
Solvency Ratios
Speculation
Stability of Eanings
) ( Stock Dividend
Stock Split
Stock Warrants
Takover
TradeOff
Tender Offer
Total Risk
Treasury Bills
) ( Treasury Stock
) ( Undrwriting Costs
Voting Rights
Zero-Coupon Bonds
- Combination
Comercial Policy
Commodity
Comaparattive advantage
Comaparattive statics
Competition
Competitive firm
Competitive Market
Cometitor
Complementary Good
Concave
Concepts
Conduct

Consumer
Consumer Good
Consumer's surplus
Consumption
Contaction
convex
cost
cost Curve
Cost Schedule
Cross Elasticity of Demand
Curve
Cut thorat Competition
Demand
demand curve
demand schedule
dependent variable
deficit
desire
derivation
derived
derived demand
determinants od demand
determinants of Supply
differentiation -
diminish
diminishing marginal returns
diminishing marginal Utility
Direct
Direct relation
Direction
discrimination
Diseconomies of scale
distrbution
downward-sloping
Economic Analysis
Economic efficency
economic goal
economic growth
economic loss
Economic model
Economic Profit
Economic Stability
Economic System
Econimic theroy
Ecionmics
Economies of Scale

Economy
Effective Demand
Efficiency
Efficient
Employment -
Elastic demand
Elestic Supply
Elesticity of Demand
Elesticity of Supply
Energy
Entrepreneur - -
Envelope Curve
Equality
Equilibrium
Equilibrium position
Equilibrium Price
Equilibrium quantity
Equity
Excess -
Excess demand
Excess Supply
Exchange
Expansion Path
Expectation
explicit
explicit cost
Export
Exports
Export Subsidy
Externality
External diseconomies
External ecomomise
Factor of Production
Factor endowment
firm
Fixed Cost
Scarcity -
accreation
adverse balance
aging Schedule
Accounting changes
8-K
A diverse workforce increases the candidate poo
A diverse workforce is more creative
A diverse workforce reflects the population
abandonment , )

abatement ..
ABC/activity based costing /
Ability to analyze
ability to reimburse
Ability to respect viewpoints of other members
able-bodied poor
abrasion
absence
Absenteeism
absolute
Absolute Amount
absolute contract
absolute endorsement
Absolute priority
absolute title
absorption
absorption cost
Absorption Costing System* *
abstract of title
abundance
abundance
Abundance Economy
Accelerated depreciation (of an asset)* ( ) /- *
acceleration
Acceleration Clause
Acceleration Principle
acceptance bank
acceptance bill of exchange
Acceptance Check
acceptance for honour
Acceptance of the offer

Acceptances
accident insurance
accident rate
Accidental Death & Dismemberment
Accomplishment
accordance
Account
account and risk
Account Balance* *
accountabilite
accountability
Accountant* *
Accountants* *
Accounting
Accounting and reporting models

Accounting Assumptions (Postulates)* *

Accounting Concepts* - *
Accounting Constraints* - *
Accounting Cycle* *
ACCOUNTING DIVERSITY
Accounting Elements* *
Accounting Equation* *
ACCOUNTING EVENT
Accounting income )(
Accounting Information* *
ACCOUNTING MEASUREMENT AND DISCLOSURE
accounting method /
Accounting Objectives* *
ACCOUNTING PERIOD
Accounting Period (Periodicity)* - *
Accounting Policies* *
Accounting practices
Accounting principles
Accounting Principles Board (APB)* *
Accounting Procedures* *
Accounting Research Bulletins* *
Accounting Standards* *
Accounting Systems* *
ACCOUNTING TIMING DIFFERENCE
ACCOUNTING TREATEMENT
Accounting* *
Accounts Payable* *
accounts receivable financing
Accounts Recievable* - *
Accretion
Accrual accounting
Accrual Basis of Accounting* *
Accrual Concept
accrued dividend
Accrued Expenses* *
ACCRUED INVENTORY
Accrued Revenues* *
Accumilated Depreciation* *
Accumulate
Accumulated Depreciation
Accumulated other comprehensive income
Accumulated profit
accumulating . . .
Accumulation Distribution Line
accuracy . .

accurately

 Achieve
Acid test ratio
ACKNOWLEDGEMENT OF INDEBTEDNESS
Acknowledgments
acquired needs theory
acquiring
Acquisition
Acquisition cost
ACQUISITION COST
Acquisitions
Acquisitions and investments
ACRONYM
ACTION PLANS
Actionability
activator
Active Balance
/ Active loan
/ Active saving account
active training methods
* *activities
: *)Activity Based Costing (ABC
*
: *)Activity Based Management (ABM
*
/ Actual amount
actual asset
* *Actual Basis of Accounting
Actual Cost of Work Performed
actual costs
actual data
Actual loss
actual tare
* *Actual
Actuarial gains and losses
ACTUARIAL METHOD
Actuarial present value
actuary
) ( )Actuary (insurance
ad hoc arbitrator

ad valorem
ad valorem tariff
ad valorem tariff
ad valorem tax
/ add
Additional asset stipulation
Additional credit

Additional credit
additions and betterments
additions and betterments
Adequacy of coverage
Adequate . .
Adequate disclosure
Adequate Disclosure
adequately .
adherence
adjudication .
adjudication order
ADJUNCT ACCOUNT
Adjustable rate /
Adjustable-rate mortgage
ADJUSTED BOOK VALUE
Adjusted cost of capital
Adjusted interest rate
Adjusted operating profit
Adjusted operating profit
Adjusted return on assets /
Adjusted return on equity
Adjusted Trial Balance* *
ADJUSTING ENTRIES
Adjusting Entry* *
adjustment bond
Adjustment* *
Administration
Administrative efficiency
administrative expense
Administrative expense rate
Administrative Expenses
Administrative Law
adulteration
ADVANCE
Advance account
advance bill
Advance commitment
Advance deposit
Advance deposit requirement
advance payment bond
Advanced Micro Devices
adventure .
adverse impact
Adverse Opinion* *
advertisement
advertising agency

 )( advertising allowance
advertising campaign
Advertising Costs
advertising medium
Advisory letter
" Affiliated Companies
Affiliated corporation
affiliates
Affinity diagram
Affirmative Action Plan
Affirmative covenant
Affordability index
After acquired clause
Age of inventory
Aged portfolio
. . . agencies
AGENCY
Agenda
Agent
AGGREGATE
Aggregate inventory management techniques
aggressive
Aggressive growth mutual fund
aging of accounts receivable
Aging of loans
aging of portfolio
Aging schedule
Aging, accounts receivable
Agio
/ Agreed- upon procedure
AGREED-UPON PROCEDURES
Agreement
Agreement among underwriters
Agreement in restraint of trade
agribusiness
Agricultural land
AICPA
Air cargo
Air express
Air freight
Air mail
Airline
Airway Bill
- algorithm
All equity rate
All risk insurance

Allied member
All-in cost
Allocating Resources
Allocation of loan proceeds )(
Allocation of net income
Allocation of net income
Allocation of resources
Allocation* : - *
Allocation, appropriation of profits
Allonge
Allotment -
Allotted Deposit
Allowance for Doubtful Accounts
Allowances* - *
Allownce for doubtful Account* *
ally doctrine
alternative dispute resolution
Alternative mortgage instruments
amend . - . .
Amendment
amendment
American Accounting Assosiation* *
American Institute of Certified Public Accountants (AICPA)*
*
American stock exchange
Amortization ( )
Amortization factor
Amortized loan
Amount outstanding
analogy
Analysis Certificate
Analysis of Financial Statements
Analysis of Variance
analysis* *
Analyst expectations
analytical
analytical .
ANALYTICAL PROCEDURE
analyzing business Earnings
Analyzing Liquidity and Solvency
and remote
Announcement date
Announcement Date
Annual basis
Annual effective yield
Annual exclusion

 Annual financial statements

Annual fund operating expenses
Annual Report
Annual reports
Annual wage plan
/ Annual/annualised percentage rate
Annualized
, Annuitant
Annuity
Antedate
anticipate
Anticipate Problems
Anticipated
Anticipated profit
anticipated rate
Antidilution

Antitrust laws
anti-trust laws
. . .
apparently
Applicability
Application for membership
Application for withdrawal
Application Programs
apportion
appraisal cost
* *Appraisal Costs
Appraisal ratio
. . appraisals
Appreciation
approach
appropriate
Appropriation request
approval
. . . Approving
aptitude
Arbitrage
ARBITRATION
Archive Plan
Area
arithmetic
Arithmetic mean return
arm's length transaction
arrangement
Arrears
Articles of agreement
Articles of association

 Articles of incorporation
artificial divisions
* *Artificial
As per advice
ascertain
ASelf-Correcting System
Asked price
Asking Price
Aspects
. . . . . Aspects
assembly line production
assertion
assessed for impairment
Assessing Performance
Assessments
asset turnover ratio
* *Asset-Based Financing
* *Asset-Based Lending
* *Assets
assign arbitrary weights to ratios

Assignable
assigned

assigned stock
Assignee
assigning
. . . .
Assignment
. . Assignment
* *Assignment
Assimilation
. associated
Association of Government Accountants
Assumed name
Assumed risk
assumption:
Assumptions
Assurance
assurance
ASSURANCE OF DELIVERY AND CORRECT COUNT
- *Assurance Services
*
assured
astray
asymmetric
Asymmetric information
AT COST
At the market

 attainment
. . . .
. . attending meetings
*Attestation Services
*
Attorney at law
Attorney general
Attorney in fact
Attorney-client privilege
* Attribute
Attributes
Auction
Auction markets
Auctioneer
Audit Charter
/ Audit committee
AUDIT COMMITTEE
AUDIT DOCUMENTATION
AUDIT OBJECTIVE
Audit ratio
* *Audit Report
AUDIT RISK
* - *Auditing
* *Auditor
auditory learners
/ Autarky/ Self- Sufficiency
authentication
Authorised stock
Authoritarian or directive
Authority to purchase
Authorized stock
Auto Sales
Auto Zone,
automated
Automated clearinghouses
Autonomous Investment
auxiliary
Auxiliary Records
Available for Sale Securities
Available-for-sale financial assets
Average daily purchases
Average Investment in Plant Assets
/ / Average loan term
Average Profit Method
Average tare
Average unit cost
Average Workweek

 Awareness of global economic environment

Back bill
Back charges
Back label
Back pay
Backer
* JIT *Backflush Costing
Back-haul
Backing List
Backlog
Back-order
Back-to-Back Credit
BACK-TO-BACK LETTER OF CREDIT
Back-to-work movement
BACKUP
backward chaining
Bad debt
Bad Debts Ratio
* *Bad Debts
Bad delivery
Bad faith
Badger
Bail bond
balance carried forward
Balance of Payments
Balance of trade
* : *Balance Scorecard
Balance sheet matching
* - *Balance Sheet
BALANCED SCORECARD
Bandwidth
BANK ACCEPTANCE
Bank commissioner
Bank control
/ Bank interest
Bank of Issue
/ Bank rate
Bank reconciliation
/ Bank reconciliation procedure
bank supervisions, banking authorities
Banker
banking authorities
Bankruptcy
banquet style
Bar Chart
Bargain counter

 Bargain purchase option

Bargain purchase option
Barter
Barter transactions
base fact
base pay
base price
base rate
Baseline
baseline cost
Baseline performance standards, providing
* *Basic Accounting Assumptions
* *Basic Accounting Principles
basic assumptions
BASIC DEFENSE INTERVAL
Basic Industry
/ Basic Wage
basing point pricing
Basis of Consolidation
Basis Point
Batch
BATCH COSTING
- batch processing
* *Batch
: *Batch-Level Costs
*
behalf
behavior evaluation method
* *Behavior
behavioral interviews
Behavioral Theories
BEHAVIOURAL ACCOUNTING
BELOW THE LINE
Benchmark
benchmark positions
* *Benchmarking
benchmarks
BENEFICIARY
Benefits
best commercial paper

Best Efforts Offering
best known
BEST PRACTICES
Best-efforts basis
bet the company
bewildering

 bias
bid and asked
bid price
Bidding
BIFURCATED
Bilateral agreement
/ Bill of exchange
bill of health
BILL OF LADING
Bill of Lading
BILL OF MATERIALS
billing
* *Billing on Construction in Process
BILLS PAYABLE
BILLS PURCHASED
binding arbitration
Binomial distribution
Biological transformation
Biometric
Black Market
BLACK MARKETS
Black-Scholes option pricing model
BLANK ENDORSEMENT
BLANKET AUTHORIZATION
Blue Chip .
Blue Chips
blue-chip stock
. board
board of directors
* *Board of Directors
/ / bona fide
bona fide occupational qualification
Bond Premium
Bonded Areas
Bonded Goods
Bonds
* *Bonds Discount
* *Bonds Premium
* *Bonds
bonus
BOOK COST
Book keeper
" Book of Original Entry
/ Book Value
Book Value
BOOKKEEPING

 Boolean
Boolean expression
Boolean variable
Borrowing
Borrowing capacity
Bottleneck Inflation
Boundary
Boundary-less organization
Bounded
bracket
Brainstorming
* *Branches
brand
Brand name
Brand Name
BREACH OF CONTRACT
BREAK-EVEN
Break-even analysis
BREAK-EVEN EQUATION
* : *Breakeven Point
Breakout
breakthrough
bribe
Brokerage firms
brute-force
Budget at Completion
/ Budget Center
Budget Committee
BUDGET PERFORMANCE REPORT
Budget Period .
Budget variance
* *Budget
Budgetary aid
BUDGETARY DEFICIT
Budgetary surplus
Building Permits
* *Bullwhip Effect
* : *Bundled Product
Burden
bureaucratic
bureaucratic structure
Business Combination
Business accounting
Business Administration
BUSINESS ANALYST
business capacity

 Business Crisis
Business economics
Business Entity
BUSINESS ENTITY PRINCIPLE
business information processing
business initiative
Business Inventories
/ Business plan
/ Business risk
* *Business Transaction
Business valuation
Business* Combination
business-to-business
business-to-consumer
/ Buyer / Lessor
BUYER AS BROKER
Buyer Equilibrium
Buy-sell agreements
Buy-side analyst
bylaws
- bypass
* *Byproduct
By-Products
Calculation of reserve
Calculation of reserve
* *Calendar
* - *Call Provision
Callable
CALLABLE BOND
Callable bonds
callback
CANCEL SUPPORTING DOCUMENTS
Cancelled debt
Candidate
capabilities
Capability
Capable process
Capacity to reimburse
Capacity Utilization
* *Capacity
Capital
* *Capital Account
/ Capital Adequacy-Asset quality-Management-Earnings liquidity

CAPITAL ASSET
Capital Assets

Capital Backing of Loans

Capital Budget* *
Capital cost allowance
Capital Employment Ratio
CAPITAL EXPENDITURE
Capital Expenditure* *
Capital Expenditures* *
Capital gain
Capital Gains and Losses
Capital Gains* - *
Capital grant
CAPITAL INTENSIVE
Capital leases
Capital Losses* *
Capital Maintanance Concept* *
CAPITAL OUTLAY
CAPITAL REDUCTION
CAPITAL REPLACEMENT
Capital structure
Capital surplus
Capitalization
CAPITALIZATION
Capitalization of leases
CAPITALIZATION OF MAINTAINABLE EARNINGS
CAPITALIZATION RATE
CAPITALIZED COSTS
capturing .
capturing market
CARRIAGE AND INSURANCE PAID TO
Carriage Paid To
CARRY FORWARD
Carrying Value* *
case analysis
Cash accounting
Cash advance /
CASH AGAINST DOCUMENTS
Cash and due from banks
Cash and equivalents
cash and near-cash
Cash application process
Cash assets
CASH BASIS OF ACCOUNTING
Cash Basis of Accounting* *
Cash book,
Cash box / /
Cash budget

* - *Cash Budget
CASH CLEARING ACCOUNT
cash control
Cash count
/ Cash credit
CASH DEBT COVERAGE RATIO
Cash deficit
Cash deposit
CASH DISBURSEMENTS
/ Cash disbursements journal
CASH DISCOUNT
Cash Dividends
Cash donation
Cash Equivalent
* *Cash Equivalents
Cash flow
Cash flow after investment
Cash flow analysis
Cash flow efficiency
CASH FLOW FROM OPERATIONS
* *Cash Flow from operations
Cash flow risk
* *Cash Flows Statement
* *Cash Flows
cash grant
Cash grant
CASH IN ADVANCE
CASH IN BANK
)( Cash in bank and near cash
Cash in banks
Cash in hand
Cash in vault
* - *Cash Inflows
Cash input
cash journal
Cash journal,
Cash management
Cash Margin
Cash Mobility Mapping
Cash On Delivery
CASH ON HAND
cash on hand
/ Cash outflow
* - *Cash Outflows - use of cash
Cash outlay
/ Cash pattern

Cash pattern /
Cash per share
CASH PORTION
Cash position
CASH PROFIT
Cash projection
CASH RATIO
Cash receipt journal
Cash receipt journal
CASH RECEIPTS
CASH RESERVE RATIO
Cash suspense account
Cash suspense account
Cash* - *
Cash-basis accounting
Cashier
Cash-to-current-liabilities ratio
Categories
. .
categorization
Cause and Effect
cause and effect
cause and effect diagram
Central Limit Theorem
Central Planning
centralized organization
certainty equivalent net
CERTAINTY OF PAYMENT
CERTIFICATE OF ANALYSIS
Certificate of Deposit
CERTIFICATE OF INSPECTION
CERTIFICATE OF INSURANCE
CERTIFICATE OF MANUFACTURE
CERTIFICATE OF OBLIGATION
Certificate of Origin
CERTIFICATE OF ORIGIN
CERTIFICATE OF ORIGIN FORM A
Certificate of Surveillance or Inspection
Certificate Of Weight
CERTIFICATE OF WEIGHT
Certificates of deposit
CERTIFICATION (LEGALIZATION) ( )
CERTIFIED FINANCIAL PLANNER
CERTIFIED FINANCIAL STATEMENTS
Certified Public Accountant* *
ceteris paribus
Chain Banks

 Chamber of Commerce
Chamber of Industry
Change in accounting principle
Change in equity position
Change in working capital
Changeovers
chaos
Character-based lending
characteristics
/ // Chart of Accounts
charter
* - *Chartered Accountant
CHARTERED FINANCIAL CONSULTANT
/ // Charts of account
CHATTEL MORTGAGE CONTRACT
Checking account
Checks and balances
checksums
Chief accountant
) /( Chief financial officer
circuitry
Circular Flow
Circulating Capital
Citizen Self Help Society
CLAIM
Classification of Accounts
* - *Classification
Classified Balance Shee
* *Classified Financial Statements
CLAUSED BILL OF LADING
CLEAN BILL OF EXCHANGE
CLEAN BILL OF LADING
CLEAN COLLECTION
CLEAN LETTER OF CREDIT
CLEAN ON BOARD BILL OF LADING
Clearance Papers
Clearinghouse
. clerical
clerk
Client outreach
)( Client retention rate
Client screening
Closing balance
Closing cost
Closing Exchange Rate
clustering

Coaching
Co-destiny accounts
Coding* *
coefficient correlation
coefficient of determination
Coefficient of Exploitation
Coercion
coercive
Coinsurance Clause
collateral
Collateral savings / /
Collateral substitute /
Collected Payments
collectibility
COLLECTING BANK -
COLLECTION PAPERS
collection period
COLLECTION PERIOD
Collection Security Clause
Collective Economy
collective bargaining agreement
COLLECTIVE INVESTMENT SCHEME
COLLUSION
combination
combined
COMBINED BILL OF LADING
Combined cost of funds /
Combined Financial Statements
COMBINED TRANSPORT
COMBINED TRANSPORT BILL OF LADING
Combining and segmenting contracts
commenting
Commercial Denomination
Commercial funding
Commercial Invoice
Commercial loan
Commercial paper
Commercial paper
Commission
commissions
Commissions and fees
Commitment
COMMITMENT
commitments
committed cost
Commodity

Commodity Gold
Common cost
Common Cost* *
COMMON EQUITY
COMMON LAW
common law doctrine
COMMON SIZE ANALYSIS
Common Stock Holders* *
Common Stock* *
Common stockholder equity
common-sense
Communicating Results
Communication skills
Communication strategies
Communism
COMPANY LIMITED BY GUARANTEE
Company* *
Comparability
Comparability Concept
Comparability of financial statements
Comparable data
Comparative Balance Sheet* *
Comparative Financial Statements* *
Comparative Income Statement* *
compares .
comparison
Comparisons
compatibility
Compensating
Compensating balance
COMPENSATING BALANCES
COMPENSATING ERROR
compensation
Compensatory Contract
competence
Competency
Competency model
competent
Competition* *
competitive
Competitor - Competitors* - *
Competitors
Complement

Complete a structured or an open-ended questionnaire. .

Complete a task inventory
Completed Contract Method

 Completed contract method

COMPLETED CONTRACT METHOD OF ACCOUNTING
* *Completed Contract Method
Complex capital structure
compliance
COMPLIANCE AUDIT
- *Compliance Audit
*
Complicated
Component materials
components
)( Components of share holders equity
comporator
Compound interest
/ Compound interest rate
)(/ Compound rate growth
Compounding Consideration
comprehensive income
Comprehensive planning
compromise
Compromise
/ Compulsory savings
computational
computed term
Computer Controls
Computer System
computer-assisted audit tools
computer-based systems
Computing
conceal
Concealment
Concept Reliability
concepts
Concepts Catalog
Conceptual Design
Conceptual Formulation
Conceptual framework
* - *Conceptual Frameworks
concern
Concervatism Concept
Concessional debt
Concessional loan
conclusion
conclusions
. )( Concurrency
CONDITION OF GOODS

CONDITIONAL SALES CONTRACT

Conduct
Conduct the investigation. .
confederation
Conference call
Confidence estimate
confidential information
Confidentiality .
Confidentiality Agreement
Configuration
CONFIRMATION
Confirmed Documentary Credit
Conflict of interest
conflicting
Conflicts
Conflicts of interest
conform
conformity . .
confound the audit process
confront
confused . .
congruence
conjecture and refutation
conjecture and refutation
conjunction
Consciousness .
consequences . .
Conservation* *
Conservatism (prudence) ( )
Conservatism Concept
CONSERVATISM PRINCIPLE
Conservatism* - *
conservative
Conservative principle
CONSIGNEE
CONSIGNEE MARKS
Consignee* *
CONSIGNMENT
Consignment sales
Consignor* - *
Consilidation* *
Consistency Concept
Consistency of accounting policies
Consistency Principle*
Consistency* - *
consistent

console
Consolidate maturities
Consolidated Accounting Entities* *
Consolidated balance sheet /
Consolidated Financial Statements* *
Consolidated profit (loss) / )(
Consolidation method
Consolidation Procedures
Consonlidated Balance Sheet* *
CONSORTIUM
Constant coefficient
Constant currency terms
CONSTANT DOLLAR
Constant Purchasing Power
Constant Purchasing Power* *
Constant-Dollar Financial Statements
Constant-Dollar Financial Statements* *
constituencies
constitute . .
.
constrained behavior
constraint
constraint analysis
Constraints And Costs
Construction Contracts
Construction in Process* *
CONSTRUCTION IN PROGRESS
Construction revenues
Construction-in-progress
constructive
CONSULAR DECLARATION
CONSULAR INVOICE
Consulting
consumed
Consumer Confidence
Consumer credit
CONSUMER PRICE INDEX
Consumer Price Index* *
Consumers Sovereignty
Consumers Freedom of Choice
Consumers' Surplus
consuming . .
consummated
Consumption Function
Consumption Fund
Consumption point
CONSUMPTION SMOOTHING

Contemporary Finance
context
CONTINENTAL MODEL
contingencies probable
contingency . . .
CONTINGENCY BUDGET
CONTINGENCY PLAN
Contingency Theories
CONTINGENT ASSET
Contingent Behavior
Contingent Behavior
Contingent consideration
contingent for resale
Contingent gains and losses
Contingent Liability
Contingent liability (contingency)
Contingent reserve
continued .

continuity
CONTINUITY ASSUMPTION
Continuous Budgeting
CONTINUOUS IMPROVEMENT
Continuous probability function
Continuous random variable
Contra Account* - *
CONTRACT COSTING
Contract Debtors* *
Contract Revenues* *
Contract* *
Contractor work breakdown structure
CONTRACTUAL ALLOWANCE
Contractual Credit
Contractual loan term
Contractual stipulation for additional asset
contrast
Contrasts
CONTRIBUTED ASSETS
Contributed Capital
Contributed Capital* *
Contribution
Contribution margin -
Contributory plan
CONTROL ACCOUNT
Control environment /
CONTROL LEVEL
Control* *

 controllability
CONTROLLABLE COST
CONTROLLER
Controlling Enterprise
Controlling Interest
convenience
CONVENTION
conventional
. conversant
. converse
- Conversion
conversion cost
CONVERSION COSTS
* *Convertable Bonds
Convertible
Convertible Stock
* *Convertible Stock Preferred
****ING THE BOOKS
coordinated
Coordination
* *Copyright
core business rule
Core expenditures
CORE PROCESS
* *Corporate Earnings
* *Corporation
Correction
Corrective Action
CORRESPONDENT BANK
. . corresponding
correspondingly
. CORRUPT
Cost
Cost Push Inflation
Cost to Cost basis
COST & FREIGHT
COST & INSURANCE
* / - *Cost / Benefit Relationship
COST ACCUMULATION METHODS
/ Cost allocation
COST ALLOCATION
Cost and Expense Concept
Cost and Freight
)COST AND FREIGHT... (CFR
COST AVOIDANCE
Cost behavior pattern

Cost Behaviors .
Cost Center* *
Cost Concept
Cost containment
Cost control
Cost efficiency /
Cost estimate
Cost Estimates
Cost Insurance and Freight- CIF
cost of equity capital
COST OF FINISHED GOODS
Cost of funds
Cost Of Goods Available for Sale
Cost of Goods Manufactured
COST OF GOODS SOLD
Cost of Goods Sold* *
Cost of portfolio administration
Cost of Production Report
Cost Overrun
Cost per hire
Cost per loan made /
Cost Plus Contracts* *
Cost Plus Fixed Fee Contract
Cost Price* *
COST PRINCIPLE
Cost Principle* *
cost ratio
Cost Recovery Method
Cost sharing
Cost structure
cost structure analysis
Cost Tracing* *
Cost Variance
cost volume profit analysis
Cost* *
COST, INSURANCE AND FREIGHT
Cost, Insurance and Freight
COST-BASED PRICING
COST-BENEFIT
Cost-benefit analysis -
COST-CENTRE
Cost-effectiveness
COST-PLUS
Cost-plus contracts
Cost-volume-profit Analaysis (CVP)* *
Cost-volume-profit analysis - -

counterfeit
Countervailing Duties
COVENANT
Covenants
coverage
Coverage ratio
CPI / Consumer Price Index
Crashing
Crawling Active
CREATIVE ACCOUNTING
credibility
CREDIT
Credit availability
Credit balance
Credit bureau
Credit ceiling
Credit cooperative /
Credit delivery model //
credit deterioration
Credit Facilities
Credit for Payments
credit information bureau
Credit Line
CREDIT NOTE
credit officer
Credit policy /
Credit rating
Credit rating agency
Credit Risk
Credit Sales
Credit scheme
Credit to microenterprises
Credit union
Credit* - *
Credit-in-kind
Creditor
Creditors* *
Credits for Acceptance
Creditworthiness
Creditworthy
Creditworthy
creeping user requirements
Crime and Misappropriation of Assets
criteria
criterion
critical importance

 Critical path
Critical path method
Crop credit
Crossover discount rate
crucial
cryptographic
/ / Cryptography
culpability
. . . cumbersome
Cumulative
Cumulative effect
cumulative preferred stock
Currency gap
Currency gap ratio
Currency matching
Currency Pooling
CURRENCY RISK
* *Current Assets
* *Current Cost Accounting
* *Current Cost Approach
* - *Current Cost
Current Exchange Rate
* *Current Liabilities
Current- Non Current Method
* *Current Purchasing Power
Current Rate Method
current ratio
/ / Current repayment rate
Current terms
cushion
Custody

Custom Broker
Customization
customs
CUSTOMS AND EXCISE
Customs Bond
Customs Clearance
Customs Declaration
Customs Declaration Form CDF
Customs Duties
Cutoff Date
cyberspace
Cycle counting
Cyclical Stocks
Daily balancing
* *Data Collection

 Data conversion
Data filed
DATA FIXATION
data toggle
/ Database
Database Management Systems
Database software
* *Date of Declaration
* *Date of Payment
*
*Date of Record
DAYS SALES OUTSTANDING
day-to-day basis
* - *Dealers
DEBENTURE
* *Debenture Bonds
* )( *Debenture
Debentures
DEBIT
* *)Debit (Dr.
/ Debit balance
/ Debt capacity
/ Debt financing
/ Debt financing
Debt maturity
Debt Securities
Debt to Equity Ratio
Debtor
DEBTORS
* *Debtors
Debt-to-asset ratio
Debt-to-equity ratio
* *Decentralization
Decimal fractions
* *Decision - Decisions
DECISION MAKING
decision support systems
decision-making
Decisively
. Declare
Declining balance method
Declining balances
/ Dedicated fee
/ Deductible expense

Deed In Lieu Of Foreclosure
DEED OF TRUST
default loan

 Default loan
Defensive Stocks
) Deferred charge, deferred expense (balance sheet, asset
/
Deferred expenditure
DEFERRED EXPENDITURE
Deferred income taxes
DEFERRED PAYMENT LETTER OF CREDIT
deferred revenue
Deferred tax expense
* - *Deffered Gross Profit
/ deficient
DEFICIT BUDGET
* - *Deficit
Definition
Deflation
Deflator
Degree-of-leverage ratios
Degressive Graduation
delayed
delegate task
delegates
. delegates authority
Delegating
/ ) / ( Delinquency
/ / Delinquency (ratio), delinquency
Delinquency measurement
Delinquency measurement
/ delinquency rate
Delinquent client report
Delinquent loan follow-up report
Deliver Duty Paid DDP
deliverable
) . . . ( )DELIVERED AT FRONTIER... (DAF
)DELIVERED DUTY PAID... (DDP
)DELIVERED DUTY UNPAID... (DDU
)DELIVERED EX QUAY (DUTY PAID)... (DEQ
) . . .( )DELIVERED EX SHIP... (DES
delivery of financial services
Demand
Demand deposite
Demand Elasticity
Demand- Pull Inflation
Demand Terminology
* *Demand
Democratic

Demonstrated credibility, integrity and discipline

Demurrage
denial
Denominator
Denominator
Deny . .
Departmental Contribution Margin* *
Departmental procedures
Dependence
dependent variable
dependent variables
depleting
Depletion* - *
Deposit
Deposit Ticket
Depreciable cost
depreciable life
Depreciation ( )
Depreciation Expense* *
Depreciation Methods
Depreciation* *
Depressive Graduation
Depth of outreach
derivation rule
Derivative instruments
Deriving Demand
Descriptive account number
Design
Design patent
Design-and-build firms
designated
Designated financial statements / /
Designated funds
Designing financial products
Destruction
Detailed balance sheet
Detection
Detection risk
detector
deterioration
Determination of strategic options
determine
Devaluation
Devaluations
Development
developments

devise / /
diagnosing diagnosing
Diagnostic routine
dictates . .
differential cost
Differential Cost* *
Differential Revenue* *
Differentiation strategy
Dilemma
diligently
Diluted
DILUTED NET INCOME PER SHARE
Diminishing returns
Direct administrative expense ratio
Direct Cost* *
Direct Costing System* *
Direct financing leases US
Direct Method* *
Direct ownership
Direct Quotation
directives
disagreements .
disbursement
Disbursement systems
Disbursements
Discipline
Disciplined Approach
Disclaimer of Opinion* *
Disclosure requirements
Disclosure* *
Discontinued operations
Discount
Discount factor /
Discount Premium
Discount Rate* - *
discounted

Discounted cash flow (DCF) method
DISCREPANCIES
discrepancy
discretion
discretionary cost
Discriminating Duties
discuss .
Dishonoured Cheque
disintermediation
Disparate impact

Disparate treatment
disposal ,
disposition . .
Disposition of assets / /
disputes . .
disruption of service
disruptions .
Dissavings
DISTANCES
distinguish =
distort
distorted picture
Distribute cost among
Distribution of Incom
distribution rights
divergence in
Diversity concepts and applications
Dividend
Dividend in kind
Dividend Payout Ratio
Dividend per share
Dividends* *
DOCTRINE
Documentary
DOCUMENTARY CREDIT
DOCUMENTARY INSTRUCTIONS
DOCUMENTARY LETTER OF CREDIT
DOCUMENTATION
Documentation requirements
documented
DOCUMENTS AGAINST ACCEPTANCE (D/A) ( / )
Documents against Payment
DOCUMENTS AGAINST PAYMENT (D/P) ( / )
Domain
domain of discourse
Donated capital
Donated commodities or services /
Donated equity /
Donations and grants ratio /
Donator, donor
Dormant savings account /
doubtful loan
Downloading
Downsizing
downsizing
Downstream process

 / downtime
dramatic effect
dramatically
drastic change
Drawback
Drilling
/ Drop-out rate
Drop-outs
Dual presentation
/ / due
due care
due consideration
Due Diligence
Due to be repaid in
Due-On-Sale
dummy
Dumping
dumping
duplicative
. . duties
duty of loyalty
Earliest finish date
Earliest start date
/ / Earned income
* *Earned Surplus
Earning asset
Earning of Revenue
* *Earning per Share
Earnings
Earnings before interest and taxes
Earnings on loans
Earnings per share
) ( )Earnings per share (EPS
eavesdrop
E-Banking
echo check
* *E-Commerce
Econometrics
Economic Benefits
economic engine
Economic Enterprise
* )( *Economic Entities
* *Economic Entity Assumption
Economic Equilibrium
ECONOMIC EXPOSURE
Economic Fluctuations

Economic Goods and Services

Economic life
ECONOMIC ORDER QUANTITY
ECONOMIC PROFITS
ECONOMIC SUBSTANCE
ECONOMIC VALUE
Economic value
economic value added
ECONOMIC VALUE ADDED
ECONOMICALLY FEASIBLE
ECONOMIES OF SCALE
economies of scale and scope
Effective hours
Effective interest method
Effective interest rate /
Effective Interest Rate* *
Effective rate
EFFECTIVENESS
Efficiency /
Efficiency indicator /
EFFICIENT MARKET THEORY
elaborate
Elasticity* *
Electronic bill presentment and payment
Electronic Check Clearing House Organization
Electronic check presentment
Electronic data capture
ELECTRONIC DATA INTERCHANGE
Electronic data interchange
electronic data processing
ELECTRONIC DATA PROCESSING
Electronic fund transfers
ELECTRONIC FUNDS TRANSFER
Electronic funds transfer
Electronic transactions
Eligibility
eligible
eliminate
elimination
emanate
Embargo
Embedded .
EMBEZZLEMENT
Embrace . . .
Emerging Technologies
Emotional switching costs

emphasize .
Employee morale
Employment skills testing
Employment,
Encashment
/
encompass
encountered . .
encumbrance
End item permutations
end of period
Ending
ENDING INVENTORY
ENDORSEMENT
enforcing .
engagement
Engagement communication
Engagement letter /
Engagement Planning
Engagement risk audit () )
ENGINEERED COSTS
Engineering tolerance
Enhanced ability to attract top-quality employees
enhancing profit margin
enlightening
enormous product output
ENROLLED AGENT
ensure . .
entail
ENTERPRISE
enterprise
Enterprise account management model
Enterprise development services
Enterprise Equilibrium
ENTERPRISE RESOURCE PLANNING
Enterprise Resource Planning
Enterprise Solutions Group
ENTERPRISE VALUE
ENTERPRISE ZONE
enthusiasm
ENTITY
ENTITY BOUNDARY
Entity concept
entity-sustaining activity
entrepreneur
Entry Value Method* *
environment

Environmental analysis
Environmental Health Hazards
Environmental industry
Environmental Permit
environmental scan
Equal principal payments
Equalising discount rate /
equilibrium
Equilibrium income
Equilibrium rate of Inflation
Equipment
Equipment account
Equipment depreciation / /
Equipment leasing
Equipment maintenance
Equipment rental
equipment* *
Equity /
Equity (Owners equity)
Equity account
EQUITY ACCOUNTING
Equity capital
Equity compensation plans

Equity financing
Equity financing, investment
equity grant
Equity grant, donated capital
Equity investment
Equity Method* - *
Equity multiplier
EQUITY MULTIPLIER
equity multiplier ratio
Equity Securities
equivalent body
EQUIVALENT UNIT OF PRODUCTION
equivalent units
eradicate
Ergonomic improvements
ERP-Enterprise Resource Package
erroneous
Error correction
ERROR OF COMMISSION
ERROR OF OMISSION
ERROR OF PRINCIPLE
Establishing . .
Esteem needs

 *Estimate
Estimated annual effective tax rate
* *Estimated Liability
* - *Estimated Price
. Estimates
Ethical leadership
ETHICAL STANDARDS
ethics
evaluate
. evaluations
EVENT RISK
evidence
* *Evidence
EX FACTORY
EX WAREHOUSE
Example of presentation,
exception
Exceptional Items
EXCEPTIONAL ITEMS
Excess cash
EXCESS OF REVENUE OVER EXPENSES
Exchange And Politics
Exchange Conversion Losses
Exchange Equalization Fund
/ Exchange premium
/ Exchange rate
EXCHANGE RATE
EXCHANGE RATE RISK
Exchange risk, foreign
Exchange Transaction
Excluding grants
execute
execution
executive
Executive cross-functional group
Executive director
executive information system
Executive information systems
EXECUTOR
Executory cost
EXEMPT
Exemption from presentation
exhaustive
Existence
Existing Home Sales
* *Exit Value Method

Expanded Interfacing
Expectancy
expectation
expectations
EXPECTED ANNUAL CAPACITY
Expected loss on Contract
expected sales
expedite .
Expediting
EXPENDABLE
Expenditure
Expenditure
Expense
Expenses* *
Experience
Experiential
expert
EXPIRATION DATE
EXPIRED EXPENSE
explanation
Explanations
explicit and implicit
explicit knowledge
Exploration
EXPLORATORY RESEARCH
EXPORT BROKER
Export Credit Insurance
EXPORT DECLARATION
Export Declartion Form EDF
Export Duties
Export Incentives
EXPORT LICENSE
EXPORT MANAGEMENT COMPANY
Export Prices ex-ag
Export Quotas
Export Restraint Agreement
Export Subsidies
Exposed* Net* Asset* Position
EXPOSURE
. .
exposure
EXPROPRIATION
Extend the term of a loan /
extending
extensively
EXTERNAL
External audit

 External auditor
External Customers
* *External Failure Costs
external letters of guarantee
External Revenues
* *External
Extinction
Extraction
Extractive Industries
Extra-Expense Insurance
. extraneous
Extraordinary item
Extraordinary items
* - *Extraordinary Items
Ex-Works or EX-Factory
Face value, par value
facilities
Factoring
FACTORING
Factoring
Factoring accounts receivable
Factors of Production
FACTORY OVERHEAD
failover
Failure to Abate
* *Failure
FAIR LABOR STANDARDS ACT
Fair Market Value
Fair Value
Fair value accounting
Fairness and justice
faith
fallout
false negative
false positive
. Familiarizes
faulty
feasibility
Feasibility Study
feasible
. feasible
features
/ Fee
Fee income
Fee-based services
feedback control system

Feedback Value* *
Feedback* - *
Fictitious Price
FIDDLY
FIDUCIARY
Fiduciary
fiduciary responsibility
Fiduciary risk
Field compensation problem
Field staff
Figure of merit
Figures
File integrity
Finacial Accounting Standards Board (FASB)* - *
Finacial Forecast* *
Final written warning
Finance charge
Finance Lease (UK)
FINANCIAL ACCOUNTING
FINANCIAL ANALYSIS
Financial Analysis and Forecasting
Financial assets /
FINANCIAL BUDGET
financial bust
Financial calculator
Financial cooperative /
Financial cost
financial disclosures
FINANCIAL ENGINEERING
Financial Executives International
Financial flexibility
Financial forecasting
FINANCIAL GOALS
FINANCIAL GUARANTEE INSURANCE
Financial guarantees
FINANCIAL INCOME
Financial indicator
FINANCIAL INSTITUTION
FINANCIAL INSTRUMENT
Financial instruments
Financial intermediary
Financial intermediation
Financial leverage
FINANCIAL LEVERAGE
Financial liabilities
FINANCIAL MANAGEMENT

Financial management
Financial modeling
Financial Models
Financial objectives orientation
Financial officer, financial director
FINANCIAL PLANNER
Financial Planning
Financial position
FINANCIAL POSITION
Financial productivity
Financial projection /
Financial ratio
FINANCIAL RATIO ANALYSIS
Financial regulation /
FINANCIAL REPORT
FINANCIAL REPORTING RELEASE
Financial Reporting* - *
FINANCIAL RESULTS
Financial risk
FINANCIAL RISK
FINANCIAL SCHEDULE
Financial Sector Matrix
Financial Sector Trend Analysis
Financial self-sufficiency
Financial spread
Financial stability
Financial statement audit
Financial Statements* *
Financial Strength
Financial structure /
Financial supervision //
Financial sustainability
Financial viability /
Financing Activities* *
FINANCING COST
Financing cost ratio
FINANCING THE TRANSACTION
fine-tuning
fingerprints

finished goods
FINISHED GOODS INVENTORY
Finish-To-Finish Lag
Finish-To-Start Lag
Firm commitment
Firm* *
firmware

 First impression
*
*)First In First Out (FIFO

First written warning
First-choice supplier
FISCAL QUARTER
* *Fiscal Year
. - fit
* Fixed Asset
Fixed Asset Depreciable Cost
Fixed asset spending ratio
* *Fixed Assets
Fixed charge coverage
Fixed costs
* *Fixed Price Contracts
Fixed term deposit
Fixed Value Unit of Currency
fixtures
FLASH REPORT
FLAT INTEREST
Flat rate
Flat-benefit formula
Flexibility
* : *Flexible Budget
FLOAT
Float
/ Floating rate
/ Floating rate
Floating Rates
Floor space utilization
/ Flow item
Flow of Funds Statement
Flow rate
Flow-Through Entity
fluctuations
fluctuations in
Focus Group
Focus groups
focusing
Follow up.
follow-up
Follow-Up Activities
For Tax Price
forced sale value
/ forced savings
Forecasting
forecasting

 FOREIGN CORRUPT PRACTICES

Foreign Currencies
Foreign Currency Statements
Foreign exchange contracts
* *Foreign Exchange Rate
Foreign Exchange Stabilization Fund
Foreign Transaction
FORENSIC ACCOUNTING
FORESEEABLE
Formal financial institution
* *Format
. - former
formidable
Forward Contract
Forward Exchange Contract
Forward Option Contract
Forward or Future Exchange Rate
Fourfold Perspective of Controls Model
framework
Framework for the Preparation and Presentation
Franchise
Franchise Agreement Obligations
fraud
Fraud prevention and detection
fraudulently
FREE ALONGSIDE SHIP
FREE CARRIER
Free Enterprise System
Free Exchange Rate
FREE ON BOARD
)( )FREE ON BOARD (FOB
Free on Board destination

Free On Board FOB
Free on Board shipping point

;FREE ON RAIL
FREE TRADE AGREEMENT
FREE TRADE ZONE
FREELY NEGOTIABLE
freeware
FREIGHT COLLECT
Freight-in
frontier
Front-office
Fulfilling
Full cost accounting
Full Costing

 )( Full disclosure
* *Full Disclosure Principle
Functional Budget
* Functional Currency
Functional Requirements
Fund accounting
fundamental
. fundamental basis.
Fundamental errors
Fundamentals of Finance
funds
Funds provided from operating activities
* *Funds
Funeral club
/ Fungibility
Fungible
. Furloughed Employee.
. . furnish
Future Benefits
Future-state vision
GAAP
)( Gain (loss) from currency adjustments
Gain contingencies
Gains
Gap analysis
Gap ratio
Gap Report
Gap risk
gauging systems
Gearing Ratio
)( Gender analysis
GENERAL AGREEMENT ON TARIFFS AND TRADE
General Guarantee
General Journal
General journal, journal
general ledger
General ledger, ledger
General price
* *General Price Index
General Price Level
General Price Level Adjusted Historical Cost
* *)General Price Level Adjusted Historical Cost (GPLA
* *General Price Level
General treasury fund
*)Generally Accepted Accounting Principles (GAAP
*

* *)Generally Accepted Auditing Standards (GAAS

GEOGRAPHICAL SEGMENT
geometry
GLOBAL BOND
GLOBAL CUSTODY
Global Income Tax
GLOBAL MUTUAL FUND
GLOBALIZATION
* *GNP Implicit Price Deflator
go in depth
goal
goal congruence
Goals And Benefits
* *)Going Concern (Continuity
going concern assumption
Going Concern Concept
)( Going concern principle
Going Public
Going to Court
GOLDEN RULES OF ACCOUNTING
Goods In Process Inventory

goods available for sale
goods in transit
)( Goodwill
/ Governance
Governmental Accounting
Governmental grants
Grace period
GRACE PERIOD
Grace period
/ / Graduated tax
GRADUATED TAX
Grant income
Grant income for financial
Grant income for financial services
Grant, subsidy
. . granting
granting of credit
Grants related to assets
Grievance rates
Gross Domestic Product
GROSS DOMESTIC PRODUCT
Gross Domestic Product -GDP
* *Gross Income
Gross investment
Gross margin

 Gross margin method

Gross margin percentage
)( Gross margin percentage ratio
GROSS NATIONAL PRODUCT
GROSS NEGLIGENCE
gross negligence
Gross Profit
GROSS PROFIT MARGIN ANALYSIS
GROSS PROFIT MARGIN ON SALES
GROSS PROFIT METHOD
Gross requirements
GROSS SALES
GROSS WEIGHT
Group
GROUP ACCOUNTS
Group guarantee
Group Intercompany Transactions
Group-based lending
Growing trends loan default
growth
Growth investing
Growth Stocks
Guarantee Allowance
Guarantee funds
Guaranteed residual Value
Guarantor
Guidance planning
guilty
halt
Handling Cost
Harbor or Port Dues
HARD COSTS
Hardware
HARMONIZED SYSTEM
Harmonized System
/ hash total
HEAD OF HOUSEHOLD
head office
HEADCOUNT
Headcount projection
Health Certificate
Health insurance
)()/( Healthy loan
HEDGE FUND
HEDGING
Hedging

 HELD TO MATURITY
held to maturity
Held-to- maturity securities
Held-to-maturity investments
HIDDEN ASSET
Hidden costs
hierarchy
High Technology
higher quality and lower price
highest quality products
High-level implementation plan
High-tech industry
High-value account relationships
HIRE AND PURCHASE AGREEMENT
Hire Purchase
* *Hire Sale
. . hiring
Histogram
/ Historical cost
HISTORICAL COST ACCOUNTING
Historical cost convention
* *Historical Cost Principle
* *Historical Cost
Historical Exchange Rate
- Historically valued assets
hoaxes
Holder in Due Course
Holding Companies
Holding Company
* *Holding Gains
* *Holding Losses
holding period
hospitality
hostile
HOSTILE TAKEOVER
) HOUSE AIR WAYBILL (HAWB
/ Household budget
) ( Housing Starts
HUMAN CAPITAL
Human relations
Human resource management
Human-resource infrastructure
Hurdle Rate
Hurdle rate
Hyperinflationary economies
hypothesis

 Hypothesis testing
IASB
Identifiable
identification
Identified financial reporting framework
. . identifies
identity
Idle balances
Idle cash
* ) ( *Idle Time
If-converted method
IF-THEN syntax
IMA
Imbalance
Immature biological assets
imminent
IMMOVABLE
impact
impact
IMPACT
Impact analysis
Impact assessment
IMPAIRED ASSETS
Impairment
Impairment of
Impairment of securities
Impairment of securities
IMPAIRMENT OF VALUE
. . impart
IMPERSONAL ACCOUNTS
. . implement
implementation
Implementation teams
Implementing
. . implications
implicit
implicit in
)( Implicit interest rate lessor
IMPLICIT RATE OF INTEREST
IMPLIED WARRANTY
Import License
Import Prices ex-oi
Impractical
" " Imprest Fund
improper
Improvement

Imputed cost of capital

IMPUTED VALUE
in accordance with
in compromise with
in conformity with
in Excess of Par Value
in payment of
in violation of
inaccuracies
inadvertently
Incentive scheme
Inception of the lease
Income (Net income) ( )
Income account
INCOME CAPITALIZATION
Income Elasticity of Demand
INCOME GEARING RATIO /
Income Realization Concept
INCOME SMOOTHING

Income statement
Income Stocks
income summary
Income Tax* *
Income* *
INCOMPETENCE
Inconsistencies
INCORPORATED
incorporates
incorporation
Incorporation /
Increased Exposures
Increasing asset turnover
INCREMENTAL
Incremental borrowing rate lessee
incremental budgeting
Incremental Cost
INCREMENTAL COST OF CAPITAL
Incremental rate of return /
INCUR
INCURRED BUT NOT REPORTED
Independence
independent contractor
Independent variable
Independent* *
Indexing factor
indicate -

indicative of one point in time

indicative planning
indicators
INDIFFERENCE CURVE
INDIFFERENCE POINT
indirect approach
Indirect Costs* *
Indirect method planning
Indirect Method* * )(
Indirect ownership
Indirect Quotation
INDIRECT SHAREHOLDING
Indirect targeting
indispensable
Individual contribution
Individual lending
individual motivation
individual tasks
Induced cost
INDUCEMENT
INDUCTIVE ACCOUNTING THEORY
Industrial Production
INDUSTRIAL PROPERTY FORM
INDUSTRIAL REVENUE BOND
Industrial Work
INDUSTRY ANALYSIS
Industry Practice* *
Inelasticity* *
infection
Inflation

INFLATION

Inflation

INFLATION ACCOUNTING
Inflation Accounting* *
Inflation adjustment
Inflation* *
Informal financial intermediary
Informal insurance scheme
Information Era
Information gathering
Information management
Information processing
Information Risk* *
INFORMATIONAL RETURN
Informed Consent
INFRASTRUCTURE

infrastructure
Infusion of borrowed funds
inherent
In-house banks
initial
Initial balance
Initial Claims
Initial direct costs
Initial Franchise Fee
initial public offering
Initialization
initialization and start-up
Initiate .
In-Kind And Cash Transfers
In-kind reimbursement
In-kind subsidies /
INLAND REVENUE
innovation
Input Method* *
inquiries . .
Insecurity
INSERTION ORDER
INSIDER TRADING
insidious .
Insolvency /
Insolvency Risk
inspection
INSPECTION CERTIFICATE
Installment Method of Determining Gross Income
Installment Purchase* *
Installment Sale* *
Installment Sales
instances .
Instantaneous Depreciation
Institute of Internal Auditors
Institute of Management Accountants
Institute of Management Accountants (IMA)* *
Institution building
Institutional capacity
Institutional capacity building
Institutional loans received
Instrumentality
insulates
.
insurance
INSURANCE CLAIM
Insurance fund

 INSURANCE PREMIUM
INSURED
Insurnace Premium
Intangible asset
* *Intangible Assets
* *Intangible
Integral
"Integral Accounting .
Integral periods
INTEGRATED FINANCIAL MODEL
integrated receivables
Integrated systems
Integration
INTEGRITY
INTELLECTUAL CAPITAL STATEMENT
intellectual property
. intended
intended for sale
INTENSIVE
Intent to sell
interaction with major facets of audit
Intercept
* *Intercompany Elimination
* *Intercompany Liablities
Inter-Company Pricing
* *Intercompany Transactions
Interest charged on declining balance
Interest due
interest in overdue payments
/ Interest rate margin
/ Interest rate risk
Interest rate sensibility
Interest rebate
Interest receivable
Interest spread
Interest unpaid
* *Interest
Interest-bearing account
Interest-bearing deposit
Interest-rate differential
interim
, interim
INTERIM AUDIT
INTERIM EARNINGS
* *Interim Financial Reports
interim financial statement

Interim financial statements (reports) )(

Interim periods
Interim Statement
interim treaty
INTERMEDIARY
INTERMEDIATE GOALS
INTERMEDIATION COST
Internal Accounting Standards (IAS)* *
INTERNAL AUDIT
Internal Auditing* *
internal auditor
INTERNAL AUDITOR
Internal Control System* *
INTERNAL CONTROLS
Internal Failure Costs* *
Internal rate of return
Internal Revenue Service (IRS)* *
Internal Revenues ( )
Internal* *
INTERNALLY GENERATED
International Accounting Standards Board
International Accounting Standards Committee (IASC)* *
INTERNATIONAL CHAMBER OF COMMERCE (ICC) ( )
International Organization for Standardization (ISO)* - *
International Standards on Auditings (ISAs)* *
Internet relay chat
Internet Service Providers
Interpretation of cash flow
interrelationships
Interruption
intervention
Interview the incumbent if available. .
Interview the supervisor or a group of coworkers
Interviews
intimidating
Intrinsic value
introduces .
intruder
intrusion
Intuitive knowledge
inventoriable cost
Inventories
inventory
inventory conversion ratio
inventory levels
INVENTORY SHRINKAGE

 INVENTORY TURNOVER
Inventory Valuation
* - *Inventory
. investigated
* *Investing Activities
Investment
Investment budget
Investment Certificate
Investment grant
Investment income rate
Investment of Surplus Funds
Investment Tax credit
* *Investments
invisible hand
invisible hand
invoice price
invoices
invoke
involvement
) IPO ( initial price offering
irregularity
irrelevant
IRRELEVANT COST
IRREVOCABLE LETTER OF CREDIT
isolated
Issuance
ISSUANCE DATE OF THE DOCUMENTS
Issuances of debt
issue price
Issued stock
Issuing House
it is worth noting
ITEMIZED DEDUCTIONS

iteration
jeopardy
Job analysis and job description methods
job cost sheet
JOB COSTING
Job descriptions
job order cost
job rotation
Job satisfaction
Job specifications
Joint account
joint Expense
* *Joint Product

 Joint stock companies

Joint Stock Company
Joint Venture
JOINT VENTURE
journal
Journal Entry
Journal voucher
* *Journal
Journal, general journal
)Journalize (to
Judicial decision making
Jurisdiction
* *)Just in Time (JIT
Just in time costing system
just in time inventory
Justice
Just-in-case inventory
Just-In-Time
Just-in-time manufacturing
Kaizen
keep books
Key interest rate
Key management personnel
Key performance indicator
Key Terms
keystroke
Kitting of parts
knowledgeable
- Label
labeling
" Labour Cost
Labour Rate and Usage Variance
lack of
Lag
LAG TIME
Lagging
Laissez-faire
land improvements

LANDED COST
large-quantity production
*
*)Last In First Out (LIFO
Last-in-first-out
Late fee on loans
Late payment
LATIN AMERICAN MODE
Law Firm

law of demand
Layoffs
LEAD SCHEDULE
Lead Time
Leadership concepts and applications
Leadership Styles
Leading Indicators /
LEADING&DIRECTING
LEAD-TIME
Lean
Lean implementation milestones checklist /
lean manufacturing
Lease payment receivable
Lease payments
Lease term
lease/ lessee and lessor / /
Leased asset
Leasee
LEASEHOLD
Leasehold amortisation
LEASEHOLD IMPROVEMENTS
Leasehold improvements
Leases
Ledger
legal capital
LEGAL ENTITY
Legal life ( )
LEGAL RISK
Legal Risks
Legislation
Legislative Process
LEGITIMACY THEORY
legitimate
Lender
Lending methodologies
lends
lenient
less customer loyalty
LESS THAN CONTAINER LOAD
Lessee
Lessor
LETTER OF AUTHORIZATION

LETTER OF AWARENESS
LETTER OF CREDIT
letter of credit* - *
LETTER OF CREDIT, CONFIRMED

LETTER OF CREDIT, IRREVOCABLE

Letters of Credit* - *
Leverage
Leverage ratio
Liabilities ( )
liabilities
Liability account /
Liability management
liaison committees
Libor
Librarians
License Export
Licensed financial institution
lien
lien corporation
lies in
Life expectancy
Life insurance
Life of a loan /
Lifetime customers
likelihood
Limitation
Limitation of scope
limited liability
Line of Credit
Linear equation
linear performance
Liner regression
Linked liabilities /
Liquid assets
Liquidation
Liquidation value
Liquidity
Liquidity adequacy ratio
Liquidity management
Liquidity position
Liquidity Ratio Requiremen
Liquidity requirements
Liquidity risk
Liquidity shortage
Liquidity squeeze
Liquidity threshold
list price
Loan agreement
Loan application
Loan application procedure

 / Loan appraisal
Loan ceiling
Loan charges
Loan collateral
Loan disbursement
Loan guarantee
loan loss provision
/ Loan loss provision
/ Loan loss ratio
Loan maturing
Loan officer productivity
Loan outreach
Loan portfolio
Loan portfolio turnover
Loan pricing
/ Loan processing
Loan recovery
Loan rescheduling ratio
Loan tracking system
Loan use
Loan volume and value growth assumptions
/ Loan write-off
)( Loans outstanding
Lobbying
)Local area network (LAN
Local Currency
Lock-Up Period
lofty goals
Logic
Logistics
Long- Lived Assets
LONG RUN GOALS
Long Term Construction Contracts
* *Long Term Contracts
* *Long Term Investment
LONG TERM LIABILITIES
* *Long Term Liabilities
Long-range planning
) ( Long-term assets
Long-term borrowing
Long-term investing
long-term investments
) ( Long-term liabilities
Loss contingencies
Lower of cost or market
lower-of-cost-or-market

Lower-of-cost-or-market (LCM) rule

lump-sum purchase
M2M -
Macroeconomic Analysis
Magnetic ink
magnitude
MAGNITUDE
mainframe
Maintain . .
Maintain records
Maintanance of Nominal Capital* *
Maintanance of Real Capital* *
MAINTENANCE
maintenance -
Maintenance and cleaning
MAINTENANCE OF ACCOUNTS
Major Customers
Majority
Majority Ownership
make-or-buy decision
Make-or-Pay -Decisions
MAKER
Malicious . .
maliciously
MALPRACTICE INSURANCE
Management Accounting
MANAGEMENT ACCOUNTING
Management Assessment of Internal Controls
Management auditor /
Management by Exception* *
MANAGEMENT BY OBJECTIVES
Management by objectives
management chart
Management control
Management indicator
Management information
MANAGEMENT INFORMATION SYSTEM
Management Information System (MIS) /
management report
Management representation letter
Management's Acceptance of Risks
Management's discussion and analysis
MANAGERIAL FUNCTIONS
Managerial planning
Mandatory
Mandatory Pay Cut

 MANDATORY TRANSFERS
- Manifest
manipulate
MANUAL TAG SYSTEM
Manufacturing Accounting
Manufacturing Costs
) *Manufacturing Lead Time = Manufacturing Cycle Time
* (
Manufacturing Margin
manufacturing overhead
Manufacturing Statement
/ Margin analysis
" Margin of Safety
Margin of Safety Ratio
/ Marginal analysis
Marginal Cost
/ Marginal cost pricing
Marginal Costing
marginal performer
Marginal Revenue
MARINE INSURANCE
Market
)( Market debt capital
Market interest rate
Market intermediation
Market led solutions for financial services
/ / Market penetration
Market Price
Market Production
Market Research
/ Market research
Market segment
/ Market terms
Market Testing
Market value
Market value approach
Market Value Method
* *Market Value
* - *Marketable Debt Securities
* *Marketable Equity Securities
Marketable securities
Marketable securities
Marketing channel
Marketing positioning
market-level activity
market-place

MARKUP
Markups and Markdowns
MARSHALLING
master budget
Master budget
master file
Match Fundint
MATCHING CONCEPT
Matching Concept
matching output to customer demand
Matching Principle* - *
matching problem
Material amount
Material misstatement
Material Misstatement* *
MATERIAL WEAKNESS
Materiality
materiality
Materiality Concept
Materiality level
MATERIALITY PRINCIPLE
Materiality* - *
materials requisition form
Mathematical Analysis
matrices
matrix
matters .
Maturity
MATURITY DATE
Maturity Date* *
Maturity mismatch
Maturity Value of A Note
Maturity* *
Maturity, maturity date
maximization assumption
Maximum likelihood
Meals and incidentals
meaningless
Measurability
Measure
measurement
Measurement Basis* *
Measurement of Profit or Loss
Measurement Unit* *
Measures of central tendency
Measuring Company Efficiency

MEDIA PLAN
MEDIAN
mediator .
Medium Rang Planning
MEDIUM TERM
Membership
memos
mentioned
Merchandise Inventory
Merchandise Inventory Turnover
Merchandise Inventory* *
Merchandising Budget .
mere
Merger
mergers
merit
messiness
Method of lending
methodical
methodologies
Methodology
Methodology view
MEZZANINE FINANCING
Micro Economic theory :
Microbanking Bulletin
Micro-borrower
Microcredit
Microeconomic Analysis
Microentrepreneur
Microfinance
Microfinance institution (MFI)
Milestone
milestones
Minimum capital requirements
Minimum lease payments
ministerial
MINOR MATTERS
Minority Interest
minute divisions
MISCELLANEOUS
Miscellaneous expenses
Miscellaneous income /
Misleading
misrepresentation
Mission statement
Mission-Critical Skills

misstated
misunderstood
Mitigation
Mix of Sales* *
Mixed Costs
Mixed Income
modern management
Modified Accelerated Cost Recovery
modified cash basis
modulate
Molds
Monetary Items
Monetary Base
Monetary Capital
Monetary Gold
Monetary Inflation
Monetary Items* *
Monetary- Non Monetary Method /
Monetary policy
Monetary Unit Assumption* *
Monetary* - *
Money laundering
MONEY MEASUREMENT CONCEPT
Money Multiplier
Money Supply
Money-guard /
Moneylender
MONITOR
Monitoring /
Monitoring and evaluation /
Monitoring indicators finalized
Monitoring Progress
Monopolist
Monopoly
Monthly payment
Monthly reviews
Moral hazard. .
Mortality rate
mortgage
Mortgage
Mortgage bank
Mortgage financing
Mortgage interest /
Mortgage of Commercial Bill
Mortgage of Documents
Mortgage of Documents

* *Mortgage
Most likely value
. motivated
Motivation concepts and applications
Motivation to learn
MOVING AVERAGE
Moving Average
Moving Average Price Method
Moving Exchange Parity or Exchange Rate
Multicasting
Multiemployer plans
multilateral treaty
Multinational Corporations
Multiple Costing
Multiple- Step-Form of Income Statement
multiple-stage
Multiple-step income statement
MULTIPLE-STEP INCOME STATEMENT
Multipurpose institution
Municipal obligations
Musical Chairs
mutual funds
Mutual Liability Contract
Mutually exclusive
narrative
National Income
National Output
National Production
natural business year
natural resources
Needs assessment and analysis
/ Negative rate of interest
NEGOTIABLE BILL OF LADING
Negotiable Instruments
NEGOTIATING BANK
* - *Net Assets
Net Capital Employed
Net Capital Gain
Net Capital Loss
Net Cash Basis
Net cash debit balance
* *Net Cash Flows
/ Net cash requirement
Net cash revenue
Net income from operations
* *Net Income

 Net investment
Net loss
Net method
Net Pay
Net Portfolio Value
Net Present Value
Net Purchases
* *Net Realiable Value
* *Net Realizable Value
Net Sales
Net settlement system
Net Tangible Assets
* *Net Working Capital
* *Neutrality
. no physical existence.
no-interruptible
Nominal
Nominal Accounts
NOMINAL ACCOUNTS
Nominal interest rate
* *Nominal Value
Non cancelable leases
Non Controling Interest
non resources
Non -Tariff Barriers
/ Nonbank financial institution
Nonbudgeted expenses
Non-Business Expenses
Noncash expense
Non-Cumulative Preferred Stock
* *Non-Interest Bearing Note
". " *Non-Interest Bearing Note
Noninterest income
Non-Monetary Items
* *Nonmonetary Items
NON-NEGOTIABLE
Non-Operating Expenses
Non-Operating Income
Non-Participating Preferred Stock
Nonperforming loan
Non-Profit Corporations
* *Nonprofit
nonrecurring
Nonscreened
Nonsufficient funds check
Non-Taxable Gross Income

 Nontrade receivables
No-Par Stock
Normal Balance of Accounts
Normal capacity
Normal Costs
Normal Income
Normal Operating Cycle
normative performance
norms
notch
Note payable
Note receivable
)( Note to financial statements
* *Notes Payable
* *Notes Receivable
. . . notifies
numerator
Obfuscation
object code
OBJECTIVITY PRINCIPLE
* *Objectivity
obligation period
Obligations
observable
observation
. observations
Observations
Observe incumbents and make notes
. observing
obsolescence
obtain
Occupancy expenses
occurrence
OCEAN BILL OF LADING
Off-balance-sheet risk
Office materials
office stationary
office supplies
Official or Fixed Rate
OFFSET ACCOUNT
offsetting
Often-Forgotten Rules
. . . omitted
On-call worker
On-costs
ONE BEST WAY OF MANAGEMNT

One-on-one
ongoing business
Ongoing savings
Onlending
On-time repayment /
On-time repayment rate / /
On-us clearing
Open Market Operations
Opening balance
Opening Entries
operating results
Operating account
Operating Accounts
Operating activities
Operating budget
Operating cash flow
Operating cost /
Operating Costing
Operating Cycle
Operating deficit
Operating department /
Operating Expenses* *
Operating Income* - *
Operating indicators
operating lease
Operating leases
Operating or System Programs
Operating Segment
Operating subsidy
Operating surplus
Operation* - *
Operational Audit* *
Operational efficiency / /
Operational excellence
Operational expenses
Operational performance
Operational Planning
Operational plans
Operational review /
operational self-sufficiency
Operational self-sufficiency
Operational sustainability
Operations officer
OPPORTUNISM
OPPORTUNISTIC BEHAVIOUR
Opportunity cost

opportunity cost
Opposites
OPTIMAL RESOURCE UTILIZATION
OPTIMISM
optimization of
Optimizing Capital Structure
ORDER INTAKE
organic
Organisation chart
Organisational structure
Organization Cost
Organization Period
Organization Structure
Organization* - *
Organizational breakdown structure
ORGANIZATIONAL CHART
ORGANIZATIONAL GOALS
organizational impacts of
ORGANIZATIONAL MANUAL
Orientation to learning
ORIGINAL DOCUMENTS
Origination fee
Other comprehensive income
Other-than- temporary impairment
outcome
outcome
Outcome of contract not estimated reliably
Outlines
Outplacement Services
Output
Output Method* *
Outputs
Outreach
Outreach indicator
Outsourcing
Outsourcing* : *
OUTSTANDING
Outstanding balance of loan principal
Outstanding Stock
Over Trading " "
Overall
OVER-BILLING
OVERDRAFT
Overdraft facilities
Overdue, past-due
OVERHAUL

 Overhead budget
Overhead costs
overlapping
Overlapping operations
overloads
overlooked
. . oversee
Oversight
Overstated
Overstocked
- overwhelming
) ( owe
Owners Equity
Owner-occupied property
ownership
PACKING LIST
PACKING LIST
* *Paid in Capital
paid-in capital in excess of par
Paid-In Capital in Excess of Stated
Paid-on-production
Pair-wise Ranking
PAR VALUE
Par Value Stock
Paradoxical Evolution of Information Technology
Parallel
Parallel Activities
" " Parent Company
PARENT COMPANY
Parent Subsidiary Affiliations
Parenthical explanations
parity check
Partial Planning .Sectorial Planning
participate in
participating
Participating Preferred Stock
participatory budget
Participatory rapid appraisal
PARTIES TO THE CREDIT
* - *Partnership
partnerships
) ( - Passbook
/ Passbook savings
Passing Deposite / Transit Deposit
PASSIVE ACTIVITY
Passive training methods

 Password
/ Past-due loan
Patent
* *Patent
Patents
Pay off
Payable on demand
Payback Period
paychecks
payee
Payee of a Note
- / Payment date
payment guarantee
Payment in advance
Payment in arrears
Payment in kind
PAYMENT ON ACCOUNT
Payment overdue
/ Payment Period
/ Payment voucher
/ Payment, repayment
Payroll
PEARLS system
Peer lending guarantee
* *Peer Review
/ Peer-to-peer network
Penalty
Penalty income
Penalty interest
Pending loan
Penetration rate
* *Pension
PER DIEM
PERCENTAGE DESIGN
* *Percentage of Completion Method
Percentage of Completion Principle
Percentage-of-completion
Perception
Perceptions
perfect interchangeability
performance
Performance chart
Performance incentive scheme
Performance indicator
PERFORMANCE INDICATORS
Performance of Audit Work

Performance review
Performance standard
Performing loan
Performing the Engagement
Periodic Inventory System
periodically
periodicity assumption
peripheral device
permanent . .
Permanent asset /
Permanent Income
permissible
Permit . .
PERPETRATE
perpetrate
perpetual
perpetual inventory
Perpetual inventory system
Personal guarantee
Personal Holding Company
Personnel expenses
Personnel Planning
Personnel time ratio
perspective
PERSUASIVE
pertain
pertinent
pertinent
pertinent
Petty cash
phasing
Physical asset
Physical Controls
physical inventory
PHYSICAL INVENTORY
physical linkage of
Physiological needs
Phytosanitary Certificate
PIECEMEAL
Pilot Plants
Pilot test
Placement
Plan the investigation
plan* *
Planned Saving
PLANNING

Planning* *
Plant Assets* *
plant* - *
platform
Pledged Assets
Pledging
Pledging accounts receivable
plurality
POINT OF SALE
Point of total assumption
POLICY - PROCEDURES - RULES
POLITICAL COSTS HYPOTHESIS
POLITICAL RISK
POLITICAL RISK
polled .
pollution.
Pooling-of-interests method
POPULARITY
portfolio
Portfolio at risk
Portfolio diversification
Portfolio in arrears
Portfolio income
Portfolio outstanding
Portfolio quality /
Portfolio report
Portfolio review
Portfolio risk
Portfolio turnover
Portfolio yield, yield on (loan) portfolio
Position account
Positioning statement /
POSITIVE ACCOUNTING THEORY
Positive and Normative
Positive rate of interest
Positive reinforcement
positive/normative /
Post a entry (to)
POST DATE
Postal savings bank
Post-balance-sheet events
post-closing trial balance
post-closing trial balance
Postdated Cheques
posting
potential

Poverty level
PPI / Producer Price Index
Practitioner /
practitioners
prearranged
precautionary
Precautionary savings
precautions .
precise
precisely
PRECOMPUTER
PREDECESSOR AUDITOR
predetermined
Prediction* *
predictions
Predictive Value* *
preemptive right
PREEMPTIVE RIGHT
Preemptive Right of Stockholders
Pre-engagement stage
Preface
preferably
preferences
Preferred Stock
preliminary annual
Preliminary savings /
Prematured loan
Prematuring, acceleration of maturity
Premium on Band
Premium* *
Pre-operating Cost
PRE-OPERATING COSTS
Prepaid Expenses* *
Prepaid Insurance* *
preprinted forms
prerfered Stock
prescribed
presence
Present Value
PRESENT VALUE
Present worth of a stream of future income
Present worth of an annuity factor
presumed
presumes . .
prevalent . .
Prevent* *

PREVENTATIVE
Preventative
prevention
prevention cost
Prevention Costs* *
Previous year
previously
price ceilings
Price Controls
price discrimination
Price Elasticity
Price Index* *
Price level accounting
Price Level Changes* *
Price targets
Price-to-Book Ratio
Price-to-sales ratio
Pricing Options
Pricing Risky Securities
Pricing structure
primary
PRIMARY DEALER
prime rate
Principal Budget Factors
Principal overdue
prior
prioritizes
Prior-period adjustments
Private development bank )(
Privatization
privileged
PRO FORMA
PRO RATA
probabilities .
Probability
PROBABLE
Procedural
procedures
Proceeds from disposals of investments and other assets

Proceeds of a Note
Process
process cost
PROCESS COSTING
Process Mapping
Processes

Procurement Planning
Producers' Surplus
Product Attribute Ranking
product cost
PRODUCT COST
Product Costing
PRODUCT INVOICE
Product satisfaction survey
Product viability
production budget
PRODUCTION BUDGET
Production Costs
Production Function
Production Lines
Production Possibilities
Production Possibilities
PRODUCTIVE ACTIVITY
Productive Life
Productivity
Productivity indicator
productivity of the workers
product-level activity
products
PROFESSION
Professional Auditing Standards
Professional development
Professional Ethics and Standards
PROFESSIONAL FEE
Professional responsibility
PROFICIENCY
Proficiency and Due Professional Care
Profit
PROFIT AFTER TAX
PROFIT CENTER
Profit Center* *
Profit centre accounting and budgeting
PROFIT MARGIN ON SALES
Profit Margin Ratios
Profit Margin* *
Profit Maximization* *
Profit sharing
Profit* *
Profitability
Profitability ratio
Profitability* *
Profitable

Profitable fee structure

Proforma financial statements /
Pro-Forma Invoice
Program evaluation and review technique-(PERT) )(
PROGRESSIVE TAX
prohibits . .
Projections /
proliferation
prominence
PROMISES FOR THE FUTURE
Promissory Note* - *
PRONOUNCEMENTS
proof -
proof of cash
proper
Properties
property* *
property, plant, & equipment
proportional
proportionate
PROPORTIONATE UNIT CONCEPT
proposals
proprietary
PROPRIETARY
PROSPECTIVE PAYMENT SYSTEM
PROSPECTIVE REIMBURSEMENT
prospectus
Protective measures
Protective Tariff
Prototypes
Provision write-off )(
Provisioning policy
PROVISIONS
Proxies
PROXIMO
prudent
Prudential ratio
Prudential standard
Public Accountant* *
Public Accounting Oversight Board
Public development bank
publicly
Pull-and-push based strategy - -( )
Punishment
Purchase allowance
Purchase discount

PURCHASE LEDGER
PURCHASE ORDER
PURCHASE REQUISITION
PURCHASE RETURNS
Purchase Tax
Purchased Goodwill
Purchased preacquisition earning
Purchases Allowances* *
purchases discounts
Purchases Returns* *
Purchases* *
PURE COST
PURPORT
Purpose
pursue . .
PUT OPTION
Qualified market
Qualified opinion
Qualifying Assets
Qualitative analysis
Qualitative Characteristics of Accounting Information*
Qualitative Credit Control
QUALITATIVE INFORMATION
Qualitative* *
Quality Assurance
Quality Control*
*
Quality inspection
QUALITY OF EARNINGS
QUALITY OF GOODS
Quality of sales
quality standards
Quality* *
Quality-of-earnings
quality-of-earnings ratio
Quantitative Credit Control
Quantitative Thresholds
Quantitative* *
QUANTITIVE INFORMATION
quantity
Quantity Discount
Quarterly evaluation report /
QUARTERLY REPORT
Quasi reorganization
questionable
QUESTIONNAIRE

Queue time
quick assets
QUICK ASSETS
quick ratio
Quick ratio, acid test ratio
Quotas
Quote interest rate (to), set an interest rate
Quoted interest rate
RAIL WAYBILL
raise
Random access memory
RANDOM SAMPLE
RANDOM SELECTION
RATE BASE
RATE OF RETURN
Rating agency
Rating agency
Rating system
Ratio
Ratio analysis
rational
Rational Ignorance
rationality assumption
Rationing
ratios are aids to sound decision making not substitutes for it

raw materials
Readily determinable fair value
Readily marketable securities
Readiness to learn
Ready cash
Real effective interest rate
REAL ESTATE
Real interest rate
REAL PROPERTY
REALISATION PRINCIPLE
Realizable
Realizable Value* *
Realization
REALIZATION PRINCIPLE
Realization Principle* *
Realized gain
Realized holding gains and losses
Realized Income* *
Real-time activity
reappraisal

 reasonable care
REASONABLE CERTAINTY
REASONABLE PERSON
reasonable possible
reasonableness check
- REBATE
RECAPITALIZATION
RECAST EARNINGS
RECEIPT
Receipt in advance
Recession
recipient
* *Reciprocal Allocation Method
Reciprocal Entry
RECIPROCAL INVESTMENT
* *Reciprocal
recognition
RECOMPUTATION
RECONCILIATION
RECONCILING
. reconciling
.
reconstruction
record layouts
recorded
Recoverable amount
recovery
) ( )RED CLAUSE (LETTER OF CREDIT
Redeemable in cash
Redeemable preference shares
redeeming
Redemption
Redemption price

Reduce
Reduced absenteeism
Reduced worker compensation premiums

reducing idle time of plants
redundancy check
Re-exportation
REFERENDUM
referred
REFLATION
. . reflective
refrain
Refunding
refusal
REGISTERED INVESTMENT ADVISOR

Registrars
REGISTRATION RIGHTS
REGISTRATION STATEMENT
regressing
regression analysis
Regression analysis and cash forecasting
Regressive Graduation
Regulation factors /
Regulators
Regulatory Taxes
REIMBURSING BANK
Reinvested earnings
reinvestment
rejection
relate
RELATED PARTIES
RELATED PARTY TRANSACTION
Related party transactions
RELATIVE CHANGE
Relative Preference Ranking
Relevance
Relevance to developing nations
Relevancy Concept
relevant
relevant cost
relevant range
Relevant* *
Reliability )(
Reliability Concept
Reliable* *
reliably
reliably predict
reliance
reluctant
rely on
Remaining
Remeasurement
Remeasurement of
REMITTANCE
REMITTANCE FOLLOWING COLLECTION
REMITTING BANK
Remote collections
REMUNERATION
Renewal of credit
Rent
Repatriation

repay the loan principle

Repayment by installments
Repayment capacity/ability
Repayment conditions
Repayment frequency
Repayment in advance
Repayment rate (syn. de recovery rate) /
Repayment stream
repeal
Repeat
REPERFORMANCE
Replacement
Replacement Cost* *
Replacement value
replenishment
Replenishment
replication
Reportable Segments
Reporting
Reporting Currency
Reporting system
Repossessed collateral /
Representation* *
representatives
Representiational Faithfullness* *
reprimand
requisite
Rescheduled loan /
Rescheduling (of a loan) )
Research
Research and development
Research reports
Reserve Requirment
Reserves
Reserves in central bank
reside .
RESIDUAL
Residual value
Resistance
Responsibilities
RESPONSIBILITY ACCOUNTING
Responsibility Accounting* *
Restatement
Restating current cost financial statements
restrain .
restrict
.
.

 RESTRICTED
/ Restricted funds
RESTRICTED LETTER OF CREDIT
)Restructure (to
Restructured loan
restructuring activities
Restructuring charges
resubmission
RESULTS FROM OPERATION
retail
RETAIL
/ Retail Banking
Retail Sales
Retail Sales ex-auto
/ Retail Services
. retain
Retained earnings
/ Retained earnings statement
* - *Retained Earnings
)( )Retained net surplus (deficit
retention bond
) Retention rate
RETENTION RATIO
. retina
RETURN OF CAPITAL
/ )Return on assets (ROA
return on assets ratio
)Return on business ratio (ROB
RETURN ON EQUITY
)Return on equity (ROE
RETURN ON INVESTED CAPITAL
RETURN ON INVESTMENT
)Return on investment (ROI
return on performing assets
RETURN ON SALES
Returns
Revaluation
REVALUATION
Revenue
REVENUE
/ Revenue and/or cost per employee
Revenue Estimates
Revenue from Franchises
REVENUE JUSTIFIED
Revenue per employee
Revenue Realization

Revenue recognition
Revenue Recognition Principle* *
Revenue* *
Revenues
reverberate
Reversal of amortisation and provisions
Reversal policy
reverse Split
Reversing entries
reversing entry
Review and report results
revised
REVOLVING COLLATERAL
Revolving credit
REVOLVING LETTER OF CREDIT
REVOLVING LINE OF CREDIT
Revolving loan fund
rewarding
rid .
ridiculous
Right in Liquidation or Dissolution
Right of first refusal

Right of Ownership-Voting -
Right or Owner Ship -voting
Rights of Ownership- Dividends _
Risk Analysis
Risk assessment
risk* *
Risk-free rate
Riskless Rate
Rollback
Rollout
Routine or Periodic Alterations
Routing data
RSA
Rules of Origin
RUN RATE
RUNNING TOTAL
Rural development bank
Safe *
safe deposit box
safeguard corporate assets
Safeguarding
Safety needs
Salaries
Sale - type leases (US)

 Sale lease backs

Sale with Right to Return
Sale-leasebacks
SALES
* *Sales Allowances
SALES AND COLLECTIONS BUDGET
sales budget
SALES CONTRACT
SALES DISCOUNT
* *Sales Discount
Sales Finance Companies
Sales Growth
SALES INVOICE
SALES LEDGER
SALES MULTIPLE
Sales on Deposite
SALES ORDER
Sales per employee
Sales practices
SALES PROCEEDS
* *Sales Returns
SALES TAX
* *Sales
Sales-type leases
* - *Salvage Value

Sarbanes-Oxley
satisfactory
Saving deposite
/ Savings and credit cooperatives
/ Savings in cash
/ Savings in hard assets
/ Savings in kind
/ Savings outreach
Scale of outreach
Scarcity
Scarcity and Choice
scenario
Schedule
Scheduler Income Taxes
SCOPE
Scope of Accounting Systems
Scope of the audit
Scope of the audit
* *Scrap
Screened mutual funds
Screening And Signaling

scrutinizing .
SEA WAYBILL
Seamless
seasonal credit
Seasonal worker
SEC Securities and Exchange Commission
Second tier bank
Second-degree relatives
secure
Secured debt
SECURED LIABILITY
Securities and Exchange Commission
Securities and Exchange Commission (SEC)* *
SECURITIES FRAUD
Securitization
SECURITY
Seed funding /
Segment revenue
Segment*
Segmental reporting
Segmentation /
Segmented sales
Segmenting contracts
Segments* *
SEGREGATED FUND
SEGREGATION
segregation
.
Segregation of duties
Select the investigator. .
Self-actualization needs
Self-concept
Self-help group
Self-Interest
self-motivated
Self-sufficiency
Self-sufficiency indicators
Seller / Lessee /
Selling Expenses* - *
Selling Price* *
Sell-side analyst
Semiformal institution
Sensitivity analysis
SEPARABLE COSTS
Seperable* *
Seperate* *
sequence

 sequence check
Sequencing production
Sequencing routine
Sequential processing
SERIAL-LOT ITEM TRACKING
service bureau
SERVICE BUSINESS
Service charge
SERVICE CHARGE ACCOUNTING
. session
Session summery
Settlement
* Settlement Date
SG&A
Shadow price
Shadow price of funds
Share
SHARE BUY-BACK
Shared return funds
Shareholder proposals
Shareholders capital
shareholders equity
shareholders funds
) ( shareholders
* *)Shareholders (Stockholders
shareholder's capital
shareholder's equity
Shareholders equity
SHIP IN PLACE
SHIPMENT
shipper's order bill of lading
shipping guarantee
SHIPPING NOTICE
Short Rang Planning
SHORT RUN GOALS
- short term
/ SHORT TERM ASSET
* *Short Term Contracts
* *Short Term Investment
/ SHORT TERM LIABILITY
* *Short Term Notes Payable
short time frame
Shortages and Surpluses
Shortcomings
Short-swing rule
SHORT-TERM

Short-Term Capital Gains andLosses

Short-term debt
Short-term debt to be refinanced
Short-Term Financing
Short-term paper
shredded
SHRINKAGE
shrinkage
sidestepped
sight deposit
Sight draft
Sign
signature
Significance
Significant influence
significant influences on auditing
Similar Asset
Similarity
simple Credit
SIMPLE JOURNAL ENTRY
Simulation
Simulation modeling /
SIMULATION REPRESENTATION
simultaneously
simultaneously .
Single end-of-term payment
Single entry accounting
Single Proprietorship* *
Sister company
Situational Theories
SLIPPAGE
Slope
slowing down
Smart card
smoothing

Social needs
SOFT CLOSE
Soft loan
Soft loan
Software
sole proprietor
solidarity group
solvency
sophistication
SOURCE DOCUMENTS
Sources and uses of cash

Special purpose audit

specific identification method
Specific- unit-cost method
Specification List
specifications
Speculation / Speculato /
speculative
speculative Stocks
speculator
spinoffs ( )
Spin-offs
spoilage
Spoilage* - *
spoofing
Spooler
Spot Rate *
spreadsheet
Square root
STABILIZED INCOME
stable currency assumption
stable.
Staff development
Staff incentive
Stage of completion
Stagnation
stagnation
stakeholders
standalone
Standard Costs* *
standard deviation
STANDARD INDUSTRIAL CLASSIFICATION
Standard time weighted
standardization
STANDBY LETTER OF CREDIT
Startup
Start-up business /
Start-up costs
Stated interest rate
Stateful
Statement of Cash Flows* *
Statement Of Change in Financial Position.
Statement Of Change in Owner's Equity
Statement Of Financial Position
Statement Of Retained Earnings.
Statements of Financial Accounting Standards (FASB)*
*

 *)Statements on Auditing Standards (SASs

*
* : *Static Budget
. . Steal
Stealth guidance
steering committee
Steering committee coordinator
step-down allocation cost

stewardship
. . stifle
. stipulates
* *Stock Authorization and Issuance
STOCK CONTROL ACCOUNT
stock dividend
* *Stock Dividends
STOCK KEEPING UNIT - SKU
Stock market manipulation
* *Stock Premiums
STOCK ROTATION RIGHTS
Stock screening
Stock splits
* *Stock Subscriptions
STOCK VALUATION
* *Stock Values
* *Stock
Storage Fees
storge cost
straight bill of lading
* *Straight Line Depreciation Method
straightforward
Strategic business analysis
STRATEGIC GOAL
*Strategic Systems Audit
*
Strategic vision
* *Strategy
STRATIFY
strength
strict
strictly
strides
structure
Subledger
suboptimal decision
suboptimization of
. . subordinates

 - SUBSEQUENT
Subsidiaries
- Subsidiary
* *Subsidiary Company
SUBSIDIARY LEDGER
Subsidy dependence index
/ subtract
SUBVENTION
SUFFICIENCY
suitably
Summarized financial statements
/ Summary income statement
/ Summary income statement
* : *Sunk Costs
super ordinate goals
SUPERANNUATION
Supercharged
Superhighway Information
. . supervises
Supervision
/ / Supplier credit
Supplier of financial intermediation services
supply
Support
SUPPORTING DOCUMENTS
supposedly
suppressed
Suppressing Market Information
suppression
SURVEILLANCE
survey
Survival
SURVIVAL
susceptibility
Suspense account
SUSPENSE ACCOUNT
suspense file
Suspension
suspicious
Sustainability
Sustainable
sustainable
SUSTAINABLE GROWTH RATE
* *Sustaining
Swaps
Sweep accounts

 SWEEPING ACCOUNTS
swell
SWIFT CODE
) SWOT analysis
symbolic
. . symmetric
syndicate
SYNDICATE
SYNTHETIC LEASE
/ systematic errors
systematically
Systems Evaluation and Selection
tabulation
* *T-accounts
Take action.
Tandem options
target income
Tariff Book
* *Tariff
* *Tax - Taxation
Tax allowances
/ Tax expenditures
Tax incentive
Tax liability
Tax Policy
Tax Pressure
Tax rate
Tax system
TCP/IP
teamwork
Technical Analysis
Technical Feasibility
Techniques
Technology
tedious
Telecommunication
* Temporal Method
temporary accounts
) ( *)Temporary Investment (Short Term Investments
*
Term
Term loan
terminal
Termination
terminology
Terms of a loan

terms of payment
Terms of reference
The Aftermath
The Board of directors
The bottom line
The Bottom Line On Margins
The Demand Curve
The Electronic Data Gathering, Analysis, and Retrieval

the elimination
The Internet and the World Wide Web
The loss of market share
The Paradox of Value
The proliferation of databases
The Sight Credit
The Steering Committee
The stock certificate
Theory of constraints
thereof
threaten
threats
THREE COLUMN CASH BOOK
Thrift institutions
throughout
Throughput agreement
thwart . . .
tie . .

time consuming
Time Deposit
TIME LINESS OF RECEIPT OF GOODS
Time Periodicity Concept
time tested
Time to fill vacancies
Timeliness* - *
Time-series analysis
Tit-For-Tat
to take hold
tokens . .
Tools
Top-down mandated budget
Total paid-in capital
Total Revenue
Total time
tracing
Tracing* *
Trade Discount

Trademarks
Tradeoff
Trading / Trader /
TRADING ACCOUNT
Trading securities
traditional
trails .
Training methods
Transaction
Transaction
TRANSACTION
Transaction Adjustments
Transaction Date
Transaction entry
Transaction report
Transaction time projections /
Transactions ledger
Transfer Expenditures
Transfer of Ownership
Transfer price
Transfer pricing
TRANSFERABLE LETTER OF CREDIT
Transferred in cost
Transfers among portfolios
Transfers between categories of investments )
(
Transfers of receivables with recourse
transform
Transformation
transformation process
Transit Trade
Translated Financial Statements
translation
Translation Gains
Translation Losses
transmission line
transparency
Travel advances /
Travel and transportation expenses
treasury
Treasury Bills
Treasury Budget
Treasury Stock* *
treasury stock, at cost
Trend analysis /
Trendlines

Trends
Trial Balance* *
Trimming
Troubled debt restructure
Trust Receipt
trustworthy .
Turn rate velocity
Turned in cash
Turned in cash
Turnover and retention
tweaking the existing operating model
Two Caveats
two primary resources
Typically
Unaccounted
Unadjusted trial balance
Unanimity
Uncalled capital
Uncertainties, costs not recoverable due to
Uncertainty
unclaimed
uncollectible
Unconditional purchase obligation
Unconfirmed (Unrealized) Profits (Losses) )(
Undepreciated book value /
under utilization of
Undercapitalised (US : undercapitalized)
Understandability* *
undertake
undertaking
Underwriter
undetected for so long
Unearned Income
Unearned interest revenue
Unearned revenue
Unearned Revenue* *
Unearned revenues or advances
Unemployment
Unemployment Rate
unending
Unfortunately
Unguaranteed residual value
Uniform - . .
UNIFORM CUSTOMS AND PRACTICE (UCP) ( )
Unifying Principle
Unintended Consequences

 Unintended Consequences
Unique Marketing Proposition
Unit cost
Unit of Measure
unit-level activity
units of output depreciation
Units of production depreciation
Units produced per employee
Units-of-production
) )Unqualified opinion (audit
Unrealized holding gains and loss
Unrealized intercompany profit
* *Unrealized Loss
* *Unrealized Profit - Unrealized Gain
Unrecovered loan
Unregistered security
/ Unrestricted funds
Unsecured debt
unwittingly
/ Up-front fee
Up-front interest payment
/ Up-front savings
upkeep ratio
Use of information
Useful life
User name
usurping
Usury law
* - *Utilities Expenses
Utilization
. Utilize work logs kept by incumbents.
Utopias
Valence
valid
Validation
VALIDITY
Validity check
valuation
Valuation ratios
* *Value Added Costs
* Value Added Tax
* *)Value Added Tax (VAT
* *Value Chain
Value of Right
Variability
variable

 variable cost
Variable cost ratio
Variable costs
Variable operating cost
VARIABLE SAMPLING
* - *variance - variances
Variance analysis
- variances
. . . . variances
Vehicle logbook
Vehicle operating costs
- vendor
Venture capital
Venture capitalists
Verbal warning
* *Verifiability
verification.
. verifies
Vertical Equity
Vestibule
Viability
Village bank
Village banking
violating
Visibility
Visual control
volatility
volume of output
Voluntary deposit
/ Voluntary savings
votes right
Voting
Voting stock
/ Voucher
. . . . vouchers

vulnerable
vulnerable
Wage bill
Wage costs
Wages
Warehouse
/ )Warrant (finance
Warrants
warranty
warranty liability
/ Wasting asset

 Waybill
- Wealth ranking
Weekly payment
. weighed
* - - *)Weighted Average (WA
Weighted average cost of capital
Weighted average method
Weighted-average computation

weighted-average inventory method

Western share
WHARAGE
* *Whole Sale Price Index
Wholy Owned Subsidiary
widget
Willful
Withdrawal
Work elements
WORK FLOW
work in process
workers compensation insurance

Workers compensation cost per employee
Workforce Planning and Employment
Working capital loan
Working capital ratio
Working capital turnover
* *Working Capital
Working in process inventory
* *Working Papers
working table
* *Work-in-process Inventory
Workplace privacy
* *Worksheet
world Bank
World Wide Web
world-class quality standards
worthwhile
Write-down
WRITE-OFF
writeoffs
/ Written-off loan
Year-end accounts
Year-end accounts
/ Year-to-date reports
Yield
Yield to maturity
Zero balance account

ZERO BASED BUDGET

Zero based budgeting (ZBB)
zero-sum
Z-Score
Alternative Work Arrangement
Early Retirement. .
Human Capital
Incentive Compensation. .
Perquisite Reduction. .
Severance Package
The Doomed Project
Fine-Tuning Plans to Reduce Risk
Risk Tolerance
antecedent
Direct alignment
Discretionary project audit point
External certification
Frame of reference
accreditation
antivirus software
application programming
asymmetric encryption
audit methodology
audit objective
audit risk
authentication
availability
backup /
bastion host
brute-force attack
bus topology
business impact analysis
capacity plan
central processing unit
Certificate Authority
certificate revocation list
change-control board
client/server /
cognitive password
cold site
collision
common vulnerability and exposure
compensating control
compliance audit
confidentiality

confidentiality agreement
continuity of operations
Control Objectives for Information and Related Technology

control self-assessment
corrective controls
cryptoanalysis
customer relationship management
Data Encryption Standard
data ownership
database administrator
database-management system
decentralized access control
defense-in-depth strategies
demilitarized zone
denial-of-service attack
digital signature
discovery agreement
discretionary
domain name service
electronic vaulting
feasibility study
firewall
function point analysis
hub
inherent risk

mainframes
minicomputer
multiprocessing
multitasking
multithreading
normalization
Open Systems Interconnect
password
personal digital assistants
prototyping
Registration Authority
router
storage area networks
supply chain management
terminal-emulation software
Comparability
compatibility principle
complex capital structure
compound entries
Computer aided design

codensed financial statement

conservatism
consignment
consistency
conglomerates
continuity issue
contra account
contribution margin
controlling accounts
convertible bonds
cost allocation
cost behavior
cost benefit convention
cost centers
cost drivers
cost pools
cost principle
cost of conformance
cost of nonconfromance
cost summary schedule
cost volume profit analysis
crossfooting
cumulative effect accounting changes
date of declaration
date of payment
date of record
debit
debt to equity ratio
declining balance method
deficits
depletion
diluted earning per share
direct charge method
direct cost
direct labor budget
direct labor cost
direct labor efficiency variance
Direct labor rate standards
direct labor rate variance
Direct Material costs
Direct Materials Inventory accounts
Direct material costs Variance
Direct Material Purchase
Direct Materials quantity Standard
discountinued Operations
Discount

Dishonored notes
dissolution
diversified companies
double entery system
due care
Effective Interest Method
Electronic Commerce
electronic funds transfer
Electronic mail
Eliminations
Employee earning reconrd
Ending inventory
Equity method
Equivalent production
Estimated useful life
Excess Capacity
Exchange gain or loss
External failure costs
Flexible budget Formula
Fraudulent Financial Reporting
Full Cost
Full Disclosure
Goods available for Sales
Graphical user Interfaces
Gross Sales
Held to maturity securities
Inspection Times
Installment Account receivable
Interest Coverage ratio
Job order Cost System
Leasehold
Leasehold Improvements
Lines of credit
Accounting liquidity
Accredited investor
Accrual Accounting Convention
Accrual basis
Acquired surplus
Acting in concert
Active portfolio strategy
Adequacy of coverage
Adjustable rate
Advancement
Qualified opinion.
Affiliate
Affiliated corporation

Affirmative covenant
Affirmative obligation
Affordability index
After acquired clause
After-hours dealing or trading
Aftermarket
Agency
Aggregation
Aging schedule
Alien corporation
Alternative investments
Announcement date
Annual basis
Annual meeting
Annual renewable term insurance
Annualized gain
Annuitant
Annuity
Annuity due
Anticipated holding period

Anti-Persistence

Antigreenmail

Antitrust laws
Appraisal ratio
Appreciation
Assessed valuation
Asset activity ratios
classes of assets
Assimilation
Audit trail
Automatic Data Processing
Average age of accounts receivable
Average collection period, or days' receivables
Balance sheet exposure
Profit-sharing plan
Progress payments
Purchasing power