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A
Accelerated Amortization Method Account balance Accounting cycle Accounting equation Accounting information system Accounting period Accounts payable Accounts payable ledger Accounts Receivable Accounts receivable ledger Accounts receivable method Accounts receivable turnover Accrual basis accounting Accrued expenses Accrued revenues Acid Test Ratio AcSB Adjusted trial balance Adjusting entry Adverse Report Aging of accounts receivable Allowance for Doubtful Accounts Amortization Annuity ASB Assets Assurance Engagement Audit Audit Engagement Audit Objective Audit Risk
B Bad debts Balance column ledger account Balance sheet Balance sheet equation Balance sheet method Bank reconciliation Bearer bonds Betterment Bond Bond certificate Bond indenture Book value of an asset Bookkeeping Budgeting Business Business entity principle Business transaction
C CA Calendar year Callable bond Cancelled cheques Capital assets Capital Expenses Carrying Value Cash Cash basis accounting Cash disbursement journal Cash discount Cash Over and Short account Cash receipts journal CGA Change in an Accounting Estimate Chart of accounts Cheque Cheque register CICA Handbook Classified balance sheet Classified multiple Closing entries Closing process Collusion Columnar journal Common share Compatibility standard Competence Compound Interest Compound journal entry Compounding Computer hardware Computer software Conservatism principle Consignee Consignor Consistency principle Contingent liability Contra account Contract rate Control standard Controller Controlling account Convertible bond Copyright Corporation Cost accounting Cost of Goods Sold Cost of Inventory Cost principle Coupon bonds Credit Credit memorandum Credit Period Credit Terms Creditors Crossfoot Current assets Current liabilities
D Days' sales in inventory Days' sales in receivables Days' sales uncollected Debenture Debit Debit memorandum Debtors Declining Amortization Depletion Deposit slip Depreciation Direct Inventory Costing Method Direct Write Off Discount on Bonds Payable Discount period Dishonouring a note Due Professional Care
E Earnings Effective Interest Method Effective Interest Rate Electronic funds transfer Enterprise application software EOM Equity Ethics Expenses External auditors External transactions External users
F FIFO inventory pricing Financial accounting Financial Leverage Financial statements Fiscal year Fixed Assets Flexibility standard FOB FOB destination FOB shipping point Full Disclosure
G GAAP GARS General and administrative expenses General journal Going concern principle Goodwill Government accountants Gross margin ratio Gross Profit Method Gross profit ratio GST (Goods and services tax)
H Half Year Rule Honouring a note HST (Harmonized sales tax)
I IASC Impairment of Goodwill Inadequacy Income statement Income statement method Income summary Intangible assets Interest Interest on interest Interim financial reports Internal auditors Internal control system Internal controls Internal transactions Internal users Invoice Invoice approval form
J Journal Journalizing
L Land Improvements Lease Leasehold Improvements Ledger Lessee Liabilities LIFO inventory pricing Limited liability Limited liability partnership Limited partnership Liquid asset Liquidity Lower of cost or market (LCM) Lump Sum
M Maker of a note Management consulting Managerial accounting Market rate of Interest Market value of an asset Matching principle Materiality Maturity date of a note Merchandise Merchandise inventory Merchandise turnover Monetary unit principle
N Natural business year Natural Resources Net assets Net income Net loss Net realizable value Normal balance Note Receivable Notes payable
O Objectivity Objectivity principle Obsolescence Operating cycle of a business Operational Auditing Owner investments Owner's equity
P Par value of Bond Partnership Patent Payee of a note Percent of accounts receivable method Percent of sales method Periodic Inventory System Permanent accounts Perpetual Inventory System Physical count Plant and equipment Post Posting Premium on bond payable Prepaid expenses Principal of a note Private accountants Pro forma statements Professional Skepticism Profit Promissory note Property, Plant & Equipment PST (Provincial sales tax) Public accountants Public Sector Auditing
Q Qualified Audit report
R Realizable value Receiving report Recordkeeping Redeemable bonds Registered bonds Replacement cost Report form balance Retail Retail inventory method Retailer Revenue recognition principle Revenues Reversing entries Revised Amortization
S Sales Sales Discount Sales journal Salvage Value Schedule of accounts payable Schedule of accounts receivable Secured bonds Selling expenses Separation of duties Serial Bonds Shareholders Shares Shrinkage Signature card Simple Interest Sole proprietorship Source documents Specific identification method Specific invoice inventory pricing Statement of cash flows Statement of financial position Statement of owner's equity Straight Line Amortization Subsidiary ledger
T Tax accounting Temporary accounts Term bonds Trade discount Trademark Trial balance
U Unadjusted trial balance Unclassified balance sheet Uncollectible accounts Unearned revenues Units of Production Amortization Unlimited liability Unqualified Audit report Unsecured bonds Useful Life Utilitarianism
V Vendee Vendor Voucher system
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