INDEX
- AAA
- ABC
- Abnormal spoilage
- Absorbed overhead
- Absorption costing
- Abstracts of the EITF
- Accelerated depreciation
- Account
- Account analysis method
- Accountability center
- Accountancy
- Accountant's opinion
- Accountant's report
- Accounting
- Accounting conventions
- Accounting cycle
- Accounting entity
- Accounting equation
- Accounting event
- Accounting methods
- Accounting period
- Accounting policies
- Accounting principles
- Accounting Principles Board
- Accounting procedures
- Accounting rate of return
- Accounting standards
- Accounting system
- Accounts payable
- Accounts receivable
- Accounts receivable turnover
- Accretion
- Accrual
- Accrual basis of accounting
- Accrue
- Accrued
- Accumulated depreciation
- Accurate presentation
- Acid test ratio
- Acquisition cost
- Activity accounting
- Activity-based costing
- Activity-based management
- Activity basis
- Activity center
- Activity variance
- Actual cost
- Actual costing system
- Actuarial
- Additional paid-in capital
- Additional processing cost
- Adjunct account
- Adjusted acquisition cost
- Adjusted trial balance
- Adjusting entry
- Administrative costs
- Advances from customers
- Advances to suppliers
- Affiliated company
- Agency cost
- Agency theory
- Agent
- Aging accounts receivable
- Aging schedule
- AICPA
- All-capital earning rate
- All-current method
- All-inclusive concept
- Allocate
- Allocation base
- Allowance
- Allowance for uncollectibles
- Allowance method
- American Accounting Association
- American Institute of Certified Public Accountants
- Amortization
- Analysis of variances
- Annual report
- Annuitant
- Annuity
- Annuity certain
- Annuity due
- Annuity in advance
- Annuity in arrears
- APB
- APB Opinion
- Applied cost
- Applied overhead
- Appraisal costs
- Appreciation
- Approximate net realizable value method
- Arbitrary
- Arm's length
- Articulate
- Asset
- Asset turnover
- At par
- Attest
- Attestor
- Attribute measured
- Attribute sampling
- Audit
- Audit committee
- Audit program
- Audit trail
- Auditing standards
- Auditor
- Auditor's opinion
- Auditor's report
- Available-for-sale securities
- Average
- Average collection period of receivables
- Average-cost flow assumption
- Average tax rate
- Avoidable cost
- Backflush costing
- Backlog
- Bad debt
- Bad debt expense
- Bailout period
- Balance
- Balance sheet
- Balance sheet account
- Balanced scorecard
- Balloon
- Bankrupt
- Basic earnings per share
- Basis
- Basket purchase
- Batch-level activities
- Bear
- Beginning inventory
- Behavioral congruence
- Benchmarking
- BEPS
- Bid
- Bill
- Bill of material
- Board
- Board of directors
- Bond
- Bond ratings
- Bond redemption
- Bond refunding
- Bonus
- Book
- Book cost
- Book inventory
- Book of original inventory
- Book value
- Book value per share of common stock
- Bookkeeping
- Borrower
- Bottleneck
- Break-even analysis
- Break-even chart
- Break-even point
- Break-even time
- Budget
- Budgeted cost
- Budgeted statements
- Bull
- Burden
- Burn rate
- Business entity
- By-product
- Bylaws
- Capacity
- Capacity cost
- Capacity variance
- Capital
- Capital asset
- Capital budget
- Capital budgeting
- Capital expenditure
- Capital gain
- Capital lease
- Capital loss
- Capital rationing
- Capital stock
- Capital structure
- Capitalization of a corporation
- Capitalization rate
- Capitalize
- Carrying cost
- Carrying value
- CASB
- Cash
- Cash basis accounting
- Cash budget
- Cash cycle
- Cash discount
- Cash dividend
- Cash equivalent value
- Cash flow
- Cash flow from operations
- Cash flow statement
- Cash provided by operations
- Cash yield
- Cashier's check
- Cause-and-effect analysis
- Central corporate expenses
- Central processing unit
- Certificate
- Certified internal auditor
- Certified management accountant
- Certified public accountant
- CGA
- Charge
- Charge off
- Chart of accounts
- Charter
- Chartered accountant
- CIA
- CICA
- Clean opinion
- Close
- Closed account
- Closing entries
- Closing inventory
- CMA certificate
- Collateral
- Collectible
- Collusion
- Commercial paper
- Commission
- Committed costs
- Common cost
- Common shares
- Common-size statement
- Companywide control
- Comparative financial statements
- Competitive benchmarking
- Compliance audit
- Compliance procedure
- Composite cost of capital
- Compound interest
- Compounding period
- Comprehensive budget
- Comptroller
- Conceptual framework
- Confidence level
- Conservatism
- Consistency
- Consolidated financial statements
- Contingency
- Contingent annuity
- Contingent liability
- Continuous budget
- Continuous compounding
- Continuous flow processing
- Continuous improvement
- Continuous inventory method
- Contra-account
- Contributed capital
- Contribution approach
- Contribution margin
- Contribution margin ratio
- Contribution per unit
- Control account
- Control charts
- Control system
- Controllable cost
- Controller
- Conversion cost
- Conversion period
- Convertible bond
- Coproduct
- Copyright
- Corporation
- Cost
- Cost accounting
- Cost Accounting Standards Board
- Cost accumulation
- Cost allocation
- Cost-based transfer price
- Cost behavior
- Cost/benefit criterion
- Cost center
- Cost driver
- Cost driver rates
- Cost-effective
- Cost estimation
- Cost flow assumption
- Cost-flow equation
- Cost flows
- Cost object
- Cost of capital
- Cost of goods manufactured
- Cost of goods purchased
- Cost of goods sold
- Cost of sales
- Cost-plus transfer pricing
- Cost pool
- Cost principle
- Cost sheet
- Cost structure
- Cost-volume-profit analysis
- Cost-volume-profit graph
- Costing
- CPA
- Cr
- Credit
- Creditor
- Critical Path Method
- Critical success factors
- Cross-reference
- Cross-section analysis
- Current assets
- Current cost
- Current cost accounting
- Current liability
- Current ratio
- Current replacement cost
- Current selling price
- Currently attainable standard cost
- Curvilinear cost
- Customer response time
- Customer-level activities
- Cutoff rate
- Data bank
- Database
- Database management system
- DCF
- Debit
- Debit and credit conventions
- Debt
- Debt capital
- Debt-equity ratio
- Debt financing
- Debt ratio
- Debt service payment
- Debt service requirement
- Debtor
- Decentralize
- Defalcation
- Default
- Deferral
- Deferred annuity
- Deferred charge
- Deficit
- Deflation
- Demand deposit
- Denominator volume
- Department allocation
- Dependent variable
- Depletion
- Depreciable cost
- Depreciable life
- Depreciation
- Descartes' rule of sign
- Detective controls
- Determination
- Determine
- Diagnostic signal
- Differentiable cost
- Differential
- Differential analysis
- Differential cost
- Direct access
- Direct cost
- Direct costing
- Direct labor cost
- Direct labor efficiency variance
- Direct labor variance
- Direct labor price variance
- Direct material cost
- Direct materials variance
- Direct method
- Direct posting
- Disbursement
- Disclaimer of opinion
- Disclosure
- Discount
- Discount factor
- Discount rate
- Discounted bailout period
- Discounted cash flow
- Discounted payback period
- Discovery sampling
- Discretionary cost center
- Discretionary costs
- Discussion Memorandum
- Distributed processing
- Distribution expense
- Dividend
- Dividend yield
- Division
- Division return on investment
- Divisional control
- Dollar sign rules
- Double entry
- Dr
- Driver
- Dual transfer prices
- Duality
- Dumping
- e
- Earnings
- Earnings cycle
- Economic depreciation
- Economic entity
- Economic life
- Economic order quantity
- Economic transfer pricing rule
- Economic Value Added
- EDP
- Effective rate
- Efficiency variance
- Electronic data processing
- Emerging Issues Task Force
- Enabling costs
- Ending inventory
- Engineered cost center
- Engineered method
- Enterprise
- Entity
- EOQ
- EPVI
- Equities
- Equity
- Equity financing
- Equity ratio
- Equivalent production
- Equivalent units
- Escapable cost
- Estimated liability
- Estimation sampling
- EU
- EVA
- Except for
- Excess present value
- Excess present value index
- Exchange
- Executory contract
- Exit value
- Expectancy theory
- Expected value
- Expected value of perfect information
- Expenditure
- Expense
- Exposure Draft
- Experience curve
- External failure costs
- Extraordinary item
- Extrinsic rewards
- Face amount
- Facility-level activities
- Factory
- Factory burden
- Factory cost
- Factory expense
- Factory overhead
- Fair market price
- Fair market value
- Fair presentation
- Fair value
- FASAC
- FASB
- FASB Interpretation
- Favorable variance
- Federal income tax
- Feedback
- FICA
- Fiduciary
- FIFO
- Finance
- Financial accounting
- Financial Accounting Foundation
- Financial Accounting Standards Advisory Council
- Financial Accounting Standards Board
- Financial Executives Institute
- Financial expense
- Financial model
- Financial statements
- Financial structure
- Financial vice-president
- Financing activities
- Financing lease
- Finished goods
- Firm
- First-in first-out
- Fiscal year
- Fixed assets
- Fixed asset turnover
- Fixed budget
- Fixed charges earned ratio
- Fixed cost
- Fixed interval sampling
- Fixed liability
- Fixed manufacturing overhead applied
- Fixed overhead variance
- Flexible budget
- Flexible budget allowance
- Flow
- Flow assumption
- Flow of costs
- Footing
- Footnotes
- Forward price
- Franchise
- Fraudulent financial reporting
- Free cash flow
- Full absorption costing
- Full costing
- Full disclosure
- Fully diluted earnings per share
- Function
- Funding
- Funds
- Funds provided by operations
- FUTA
- Future value
- GAAP
- GAAS
- Gain
- GAS
- GASB
- General expenses
- Generally accepted accounting principles
- Generally accepted auditing standards
- Goal congruence
- Going-concern assumption
- Going public
- Goods
- Goods available for sale
- Goods in process
- Goodwill
- Governmental Accounting Standards Board
- Gross
- Gross margin
- Gross margin percent
- Gross profit
- Gross profit ratio
- Gross sales
- Guarantee
- Hardware
- Hash total
- Hasselback
- Historical cost
- Historical summary
- Holding gain or loss
- Horizontal analysis
- Horizontal integration
- Human resource accounting
- Hurdle rate
- I
- IASC
- ICMA
- Ideal standard costs
- Identity matrix
- IIA
- IMA
- Impairment
- Implicit interest
- Imputed cost
- Imputed interest
- In the black
- In the red
- Incentive-compatible compensation
- Income
- Income accounts
- Income before taxes
- Income determination
- Income smoothing
- Income statement
- Income tax
- Incremental
- Incremental cost
- Incur
- Independence
- Independent accountant
- Independent variable
- Indirect cost pool
- Indirect costs
- Indirect labor cost
- Indirect material cost
- Indirect method
- Inescapable cost
- Inflation
- Information system
- Initial cash flows
- Installment
- Institute of Certified Management Accountants
- Institute of Internal Auditors
- Institute of Management Accountants
- Insurance
- Intangible asset
- Intercompany transaction
- Intercorporate investment
- Interdepartment monitoring
- Interest
- Interest, imputed
- Interest factor
- Interest rate
- Internal audit
- Internal controls
- Internal failure costs
- Internal rate of return
- Internal reporting
- Internal Revenue Service
- International Accounting Standards Committee
- Interpolation
- Intrinsic rewards
- Inventoriable costs
- Inventory
- Inventory equation
- Inventory profit
- Inventory turnover
- Investing activities
- Investment
- Investment center
- Investment decision
- Investment turnover ratio
- Investments
- Invoice
- IOU
- IRR
- IRS
- Isoprofit line
- Issue
- JIT
- Job
- Job cost sheet
- Job costing
- Joint cost
- Joint cost allocation
- Joint product
- Journal
- Judgmental sampling
- Just-in-time inventory
- k
- Kaizen costing
- Labor variances
- Lapping
- Lead time
- Learning curve
- Lease
- Least and latest rule
- Ledger
- Leverage
- Liability
- LIFO
- LIFO conformity rule
- LIFO inventory layer
- Line of credit
- Linear programming
- Liquid
- Liquid assets
- Liquidity
- Loan
- LOCOM
- Long-lived asset
- Long-term
- Long-term liability
- Long-term solvency risk
- Loophole
- Loss
- Lower of cost or market
- MACRS
- Maintenance
- Make-or-buy decision
- Management
- Management accounting
- Management audit
- Management by exception
- Management by objective
- Management information system
- Managerial accounting
- Manufacturing cost
- Manufacturing expense
- Manufacturing overhead
- Margin
- Margin of safety
- Marginal cost
- Marginal costing
- Marginal revenue
- Marginal tax rate
- Market-based transfer price
- Market price
- Market rate
- Market value
- Marketable securities
- Marketing costs
- Master budget
- Matching convention
- Material
- Materiality
- Materials efficiency variance
- Materials price variance
- Materials variances
- Matrix
- Matrix inverse
- Maturity
- MBO
- Merchandise
- Merchandise costs
- Merchandise turnover
- Merchandising business
- Merger
- MIS
- Mix variance
- Mixed cost
- Money
- Mortgage
- Moving average
- Moving average method
- Multiple-step
- Mutually exclusive projects
- National Association of Accountants
- Natural business year
- Natural resources
- Negotiated transfer price
- Net
- Net assets
- Net current assets
- Net income
- Net loss
- Net present value
- Net realizable value
- Net sales
- Net worth
- Network analysis
- New-product development time
- Next-in, first-out
- NIFO
- No par
- Nominal accounts
- Nominal amount
- Nominal dollars
- Nominal interest rate
- Noncontrollable cost
- Noncurrent
- Nonmanufacturing costs
- Nonoperating
- Non-recurring
- Non-value-added activity
- Normal costing
- Normal costing system
- Normal spoilage
- Normal standard cost
- Normal volume
- Note
- Number of days sales in inventory
- Number of days sales in receivables
- Objective function
- Objectivity
- Obsolescence
- On-time performance
- Open account
- Operating
- Operating accounts
- Operating activities
- Operating budget
- Operating cash flow
- Operating cycle
- Operating expenses
- Operating lease
- Operating leverage
- Operating ratio
- Operational control
- Operational measures of time
- Operations
- Operations costing
- Opinion
- Opinion paragraph
- Opportunity cost
- Opportunity cost of capital
- Option
- Ordinary annuity
- Original cost
- Other operating costs
- Outlay
- Outlier
- Out-of-pocket
- Out-of-stock cost
- Output
- Outside director
- Outstanding
- Overapplied overhead
- Overhead costs
- Overhead rate
- Owners' equity
- P&L
- Paper profit
- Par value
- Pareto chart
- Partial obsolescence
- Partnership
- Patent
- Pay-as-you-go
- Payable
- Payback period
- Payback reciprocal
- P/E ratio
- Percentage statement
- Period
- Period cost
- Period expense
- Periodic cash flows
- Periodic inventory
- Periodic procedures
- Permanent account
- Perpetual annuity
- Perpetual inventory
- Perpetuity
- PERT
- Physical units method
- Physical verification
- Planning and control process
- Plant
- Plant asset turnover
- Plant assets
- Plantwide allocation method
- Plug
- Population
- Post
- Post-closing trial balance
- PPB
- Practical capacity
- Precision
- Preclosing trial balance
- Predatory pricing
- Predetermined overhead rate
- Preferred shares
- Prepaid expense
- Present value
- Prevention costs
- Price
- Price-earning ratio
- Price index
- Price level
- Price variance
- Primary earnings per share
- Prime cost
- Prime rate
- Principal
- Principle
- Pro forma statements
- Proceeds
- Process costing
- Product
- Product cost
- Product-level activities
- Product life cycle
- Production cost
- Production cost account
- Production cycle efficiency
- Production cycle time
- Production department
- Production volume variance
- Productive capacity
- Profits
- Profit center
- Profit margin
- Profit margin percentage
- Profit maximization
- Profit variance analysis
- Profit-volume analysis
- Profit-volume graph
- Profit-volume ratio
- Profitability accounting
- Program budgeting
- Programmed cost
- Projected financial statement
- Property, plant, and equipment
- Prorate
- Prorating variance
- Provision
- Public accountant
- Public accounting
- Purchase investigation
- Purchase order
- Qualified report
- Quality
- Quantitative performance measure
- Quantity discount
- Quantity variance
- Quick assets
- Quick ratio
- R-square
- Railroad Accounting Principles Board
- R&D
- Random number sampling
- Random sampling
- RAPB
- Rate of return
- Rate of return on assets
- Rate of return on common stock equity
- Rate of return on owners' equity
- Rate of return on shareholders' equity
- Rate variance
- Ratio
- Raw material
- Real accounts
- Real interest rate
- Realizable value
- Realize
- Realized holding gain
- Receipt
- Receivable
- Receivable turnover
- Recognize
- Reconciliation
- Refinancing
- Regression analysis
- Reinvestment rate
- Relative performance evaluation
- Relevant cost
- Relevant range
- Rent
- Repair
- Replacement cost
- Reporting objectives
- Representative item sampling
- Reproduction cost
- Required rate of return
- Research and development
- Residual income
- Residual value
- Resources supplied
- Resources used
- Responsibility accounting
- Responsibility center
- Retained earnings
- Retained earnings statement
- Return
- Return on assets
- Return on investment
- Revenue
- Revenue center
- Risk
- Risk-adjusted discount rate
- Risk-free rate
- Risk premium
- ROA
- ROI
- Royalty
- RRR
- Rule of 69
- Rule of 72
- Safety stock
- Salary
- Sale
- Sale and leaseback
- Sales activity variance
- Sales discount
- Sales return
- Sales-type lease
- Sales volume variance
- Salvage value
- Scale effect
- Scatter diagram
- Schedule
- SEC
- Security
- Self-check digit
- Selling and administrative expenses
- Semifixed costs
- Semivariable costs
- Sensitivity analysis
- Sequential access
- Service
- Service bureau
- Service department
- Service life
- Service potential
- Services
- Setup
- SFAC
- SFAS
- Shadow price
- Share
- Shareholders' equity
- Short-term
- Short-term liquidity risk
- Short-term operating budget
- Shrinkage
- Shutdown cost
- Simple interest
- Skeleton account
- Slide
- SMAC
- Software
- Solvent
- Source of funds
- Sources and uses statement
- Specific identification method
- Specific item sampling
- Spending variance
- Split
- Splitoff point
- Spoilage
- Spreadsheet
- Stakeholders
- Standard cost
- Standard costing
- Standard costing system
- Standard error
- Standard manufacturing overhead
- Standard price
- Standard quantity allowed
- Standby costs
- Stated capital
- Statement of cash flows
- Statement of Financial Accounting Concept
- Statement of Financial Accounting Standards
- Statement of financial position
- Statement of retained earnings
- Statement of significant accounting policies
- Static budget
- Status quo
- Step allocation method
- Step cost
- Step-down method
- Stepped cost
- Sterilized allocation
- Stewardship
- Stock
- Stock split
- Stockholders' equity
- Stockout
- Stockout costs
- Stores
- Strategic plan
- Stratified sampling
- Subject to
- Subsidiary
- Summary of significant accounting principles
- Sunk cost
- Supplementary statements
- T-account
- T-statistic
- T-value
- Take-home pay
- Take-or-pay contract
- Tangible
- Target cost
- Target price
- Tax
- Tax shield
- Technology
- Temporary account
- Term structure
- Terms of sale
- Theory of constraints
- Thin capitalization
- Throughput contribution
- Tickler file
- Time-adjusted rate of return
- Time cost
- Time deposit
- Time-series analysis
- Times-interest earned
- Total assets turnover
- Total quality management
- Traceable cost
- Trade-in
- Trade secret
- Trademark
- Trademark right
- Trading on the equity
- Transaction
- Transfer price
- Transfer-pricing problem
- Transposition error
- Treasurer
- Trial balance
- Turnover
- Turnover of plant and equipment
- Unadjusted trial balance
- Unavoidable cost
- Uncertainty
- Uncollectible account
- Uncontrollable cost
- Underapplied overhead
- Unexpired cost
- Unfavorable variance
- Unit-level activities
- Unqualified opinion
- Unrealized holding gain
- Unrealized gain (loss) on marketable securities
- Unrecovered cost
- Unused capacity
- Usage variance
- Value
- Value added
- Value-added activity
- Value chain
- Value engineering
- Value variance
- Variable budget
- Variable costing
- Variable costs
- Variable overhead efficiency variance
- Variable overhead variance
- Variables sampling
- Variance
- Variance analysis
- Variance investigation
- Variation analysis
- Verifiable
- Verification
- Vertical analysis
- Vertical integration
- Visual curve fitting method
- Volume variance
- Voucher
- Wage
- Warning signal
- Warranty
- Waste
- Wasting asset
- Weighted average
- Weighted average cost of capital
- Weighted-average inventory method
- Window dressing
- Work-in-process
- Working capital
- Working papers
- Worth
- Write down
- Write off
- Yield
- Yield to maturity
- Yield variance
- Zero-base budgeting