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Accountant

One who maintains financial records, and financial audits

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Accounting

System of recording and analyzing financial transactions, auditing; detailed financial

statement
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Accounting Period
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A unit of time that divides the fiscal year. In Peachtree, you can divide the fiscal year into as
many as 12 periods. You do not close the accounting periods. However, you change
accounting periods to enter previous, current, or future transactions. You can only change or
enter transactions in accounting periods within the two open fiscal years. After closing a fiscal
year, additional accounting periods become available.

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Accounts Payable
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Represents balances owed to vendors for goods, supplies, and services purchased on an open
account. Accounts payable balances are used in accrual-based accounting, are generally due in
30 or 60 days, and do not bear interest.
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Accounts Receivable
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Represents amounts owed by customers for items or services sold to them when cash is not
received at the time of sale. Typically, accounts receivable balances are recorded on sales
invoices that include terms of payment. Accounts receivable is used in accrual-based
accounting.
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Accrual accounting
Income is recorded as you invoice customers, and expenses are recorded when you receive
bills from vendors, regardless of when cash is actually exchanged. This presents a truer
picture of income and expenses. Most companies use this accounting method.
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Accumulated Depreciation
A contra asset account to depreciable (fixed) assets such as buildings, machinery, and
equipment. The depreciable basis (expense) is the difference between an asset's cost and its
estimated salvage value.
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Actual
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real, tangible; current; factual
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Assembly
An inventory item consisting of more than one item. Assembly items are first defined in the
Inventory Items selection of the Maintain Menu; the quantity built is entered in the
Assemblies selection of the Tasks Menu.
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Assets
(Accounting) entries on a balance sheet showing tangible and intangible properties and claims
against others that can be applied to cover the financial liabilities of a business or of a person;
and owns equities
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Audit
Examine accounts; verify accounts
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Average Cost Method
A method of determining the cost of inventory items, which averages the price paid for all
items.
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Bad Debt
When customers don't pay their bills, or their Accounts Receivable amount we put debit on an
expense account, Bad Debt Expense.
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Budget
Financial plan what we expect in future in sales, income, expenses

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Balance sheet
Financial record showing the current balance of an account, consisting of Assets, Liabilities
And equity
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Batch Posting Method
Transactions are saved by the program and posted in a group.

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Capital
Capital is the original investment in a company, or the claims against assets.

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Cash
Represents deposits in banks available, plus cash on hand

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Cash flow
Income and spending of cash money
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Cash-Basis Accounting
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Income is recorded when cash is received, and expenses are recorded when paid. However,
unpaid credit sales and purchases do not show on ledgers, which can present a misleading
picture of income and expenses.
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Chart of Accounts
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Your company's chart of accounts is a complete list of all account names that will be used in
the General Ledger. Chart of accounts can vary depending on the business type.
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Cost of Sales
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Represents the known cost to your business for items or services when sold to customers. Cost
of sales (also known as cost of goods sold) for inventory items are computed based on the
inventory costing method (FIFO, LIFO, or Average Cost).
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Credit
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In accounting left side of the balance sheet are called debits and the right side of the balance
sheet and are called credits. Credit is also a type of payment.
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Credit Limit
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The highest amount of unpaid balance that you allow your customers or your vendor allows.
Credit limits are specified in the customer or vendor payment terms. Once a customer or
vendor balance exceeds their established credit limit, Peachtree displays a warning message.
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Credit Memo
A document that specifies returns or credit amounts that are added to a vendor or customer
account balance. For example, credit memos are issued to customers for returned merchandise
or service refunds.
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Current Assets
Accounts that will be converted into cash within a year. Current assets include the following
account types: cash, accounts receivable, inventory, and other current assets.
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Current Liabilities
The obligations that are due within one year. Current liabilities include the following account types: accounts
payable and total other current liabilities.
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Current Ratio
A ratio in the Financial Manager that shows total current assets in relation to total current
liabilities. This ratio indicates the collectibles of current liabilities in the case of a real
business crisis.
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Days Accounts Receivable Outstanding
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The average number of days the receivables for a company are outstanding. This measure
provides some indication of the quality of receivables, as well as an idea of how successful the
company is in collecting its outstanding receivables.
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Debit
In accounting left side of the balance sheet are called debits and the right side of the balance
sheet and are called credits.
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Debtor

One who owes money, one who is obliged to another; company that owes money
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Depreciation
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reduction in value (of an item or a currency) the estimated decrease in a value due to use
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Equity
Equity, also known as capital, is the original investment in a company, or the claims against
assets.
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Equity - Retained Earnings
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Represents the earned profit or the loss that can accrued in the company that have not been
distributed to owners.
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Expenses
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Represents the costs and liabilities incurred to produce revenues.

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FIFO Costing
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A method of determining the cost of inventory items that assumes that the oldest items are to
be sold first (first in, first out). A 20A A %: %' !&kK ! i!)$ 221'!
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Financial Statement
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A financial statement gives a picture of how your business is doing. In one sense, the whole
point of an accounting system is to produce accurate financial statements.
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Fiscal Period
Durations of time (usually a month) for which accounting information is tracked and subtitled
for reporting purposes.
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Fiscal Year
Your accounting year, defined by when you open and close the books. This may or may not
coincide with the calendar year.
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Fixed Assets
Represents lands, buildings, or equipment assets that are acquired for use in a business rather
than for resale. They are called fixed assets because they are to be used for long periods of
time.
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Send, convey; promote.

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General Ledger
The complete collection of accounts (chart of accounts) of a company, transactions associated

with these accounts, and account balances for a specified period of time. It is the combination
of all journal entries (changes in the accounts) that have been recorded and posted in
Peachtree. The account balances are then collected and used on company financial statements.
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Gross Profit
Sales revenue minus the cost of sales for a specific period.

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Income

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(Also known as revenue.) Represents the inflow of assets resulting from the sale of products
and services to customers. If income exceeds expenses, net income results. If expenses exceed
income, net loss results.
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Inventory
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Represents the quantity (value) of goods on hand and available for sale at any given time.
Inventory is considered to be an asset that is purchased, manufactured (or assembled), and
sold to customers for revenue.
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Invoice
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A document that lists the goods shipped or services performed, their price, and the terms of
sale. Peachtree uses both sales invoices and purchase invoices.
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Journal

There are several types of journals depending on the type of business transaction that is
recorded (for example, Purchase Journal, Sales Journal, Payroll Journal, and soon). The
General Ledger is a combination all journals and their entries
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Journal Entry
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Journal entries show the effects of business transactions as expressed in terms of debits and
credits. Each journal entry will usually have a transaction date, amount, account number,
reference and description.
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Ledger
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A book, , or file containing all the accounts of a company or business.

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Long Term Liabilities
Represent those debts that are due for a relatively long period of time, usually more than one
year.
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Liabilities
financial obligations for venders or person who supply us with goods or services
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Minimum Stock
Specifies the minimum number of units that you keep on hand for the item.
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Net Income
Sales minus cost of sales minus expenses (including taxes).

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Other Assets
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Represent those assets that are considered nonworking capital and are due for a relatively long
period of time, usually more than one year.
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Other Current Assets
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Represents those assets that are considered nonworking capital and are due within a short
period of time, usually less than a year. Prepaid expenses, employee advances, and notes
receivable with maturity dates of less than one year .
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Other Current Liabilities
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Represents those debts that are due within a short period of time, usually less than a year.
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Owner's Draw
An equity account used in sole proprietorships or partnerships (called Partner's Draw) that
allows the business owners to extract funds from equity.
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Owner's Equity
Represents of the following accounts: equity doesn't close, equity retained earnings, equity
gets closed.
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Partnership
A business owned by two or more persons associated as partners. The partners have joint
control over operations and the right to share in profits.
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Posting
Posting is the process of updating the General Ledger's chart of accounts to reflect all journal
entries that have been entered into the system.
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Payable
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Can be paid; may be settled

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Purchase Order
A document containing a list of items or services you want to buy from a vendor.
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Quantity Available
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quantity available of an item equals the number of units of the item on hand,minus quantities
remaining to ship on open sales orders, plus quantities appearing on purchase orders .
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Quantity on Hand
This is the quantity of stock and assembly items that you currently have in stock.
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Quote
A document containing a proposed list of items or services and their price amounts that a
customer might buy. 4 ! +%'L O) '! %' ! 2K! A 4 L 2'
Real-Time Posting Method
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Transactions are posted to the journals and the General Ledger as they are entered and saved.
This method can save you time and is best for most business. Most companies use this
method.
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Record
A single entity in your database, comprising all information entered into data fields for the
record. The main records in Peachtree are General Ledger accounts, Customers, Vendors,
Employees, Inventory Items, and Jobs.
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Reserve
Save for later, keep back for future use, set aside for a specific purpose .
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Retained Earnings
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The Retained Earnings account is updated at the close of the fiscal year with the ending
balance of your income and expenses (net income).
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Sales
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The sum of all income account types.

Sold
Given in exchange for money
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Sales Order
A document containing a list of items or services that a customer wants to buy.

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Sole Proprietorship
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A business owned by a single individual and often managed by that same individual.
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