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

Seperable

Sustaining

Backflush Costing JIT

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 Backflush Costing* JIT*

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 char