Accounting Glossary
- Accounting equation
- Accounts payable
- Accounts Payable Turnover Ratio
- Accounts receivable
- Accounts receivable turnover
- Accounts Receivable Turnover Ratio
- Accrued expenses
- Accumulated amortization
- Accumulated depreciation
- Additional paid-in capital
- Adjusting journal entries defined
- Allowance for doubtful accounts
- Amortization expense
- Asset life
- Asset retirement
- Asset T-account transactions
- Assets defined
- Average cost method
- Balance sheet defined
- Balance sheet example
- Bank CD
- Bank reconciliation
- Capital improvement
- Capitalization Ratio
- Capitalized interest
- Cash basis v. Accrual
- Cash & cash equivalents
- Cash Conversion Cycle
- Cash Flow Coverage Ratio
- Cash Flow to Debt Ratio
- Cash Ratio
- Closing retained earnings
- Commercial loan
- Common stock
- Conservatism
- Controller
- Corporate characteristics
- Cost of goods sold (COGS)
- Current assets
- Current liabilities
- Current Ratio
- Customers
- Debits and credits system
- Debt Ratio
- Debt to Equity Ratio
- Declining-balance depreciation
- Deferred revenue
- Depreciation expense
- Depreciation methods compared
- Derivatives
- Dividend Payout Ratio
- Dividend Yield Ratio
- Dividends
- Du Pont Formula
- Earnings per Share
- Effective Tax Rate
- Enterprise Market Value
- Equity Ratio
- Equity T-account transactions
- Expense recognition
- FIFO Inventory
- Financial statement relationships
- Finished goods
- Fixed Assets Turnover Ratio
- FOB Shipping point v. FOB destination
- Free Cash Flow to Operating Cash Flow Ratio
- General ledger
- Gross Margin
- Gross profit
- Hierarchy of GAAP
- IFRS
- Income statement defined
- Income statement example
- Intangible assets
- Interest expense
- Inventory
- Inventory Turnover Ratio
- Investments
- Invoice 2/10, net/30
- Liabilities defined
- Liability T-account transactions
- LIFO Inventory
- Long-term assets
- Long-term bonds payable
- Long-term liabilities
- Lower of cost or market
- Matching principle
- Materiality
- Net Profit Margin
- Net profit on sales
- Notes payable
- Notes to financial statements
- Operating Cash Flow to Sales Ratio
- Operating Cycle
- Operating Profit Margin
- Partnerships v. limited partnerships
- Prepaid expense
- Price / Earnings to Growth Ratio
- Price to Book Ratio
- Price to Earnings Ratio
- Price to Sales Ratio
- Profit Margin
- Pronouncements
- Property, plant, & equipment
- Quick Ratio
- Raw material
- Repairs expense
- Retained earnings
- Return on Average Assets
- Return on Average Equity
- Return on Capital Employed
- Revenue
- Revenue recognition
- Sales Revenue per Employee
- Salvage value
- Selling, general, & administrative expense
- Shareholders
- Shareholders’ equity defined
- Sole proprietorship
- Stakeholders
- Statement of cash flows defined
- Statement of cash flows example
- Statement of shareholders’ equity defined
- Statement of shareholders’ equity example
- Stock split
- Straight-line depreciation
- Sum-of-the-years-digits' depreciation
- Times Interest Earned Ratio
- Treasury stock
- Trial balance
- Units-of-production depreciation
- Unrealized gain (loss)
- US-GAAP
- US-GAAP v. IFRS
- Vendor
- Work-in-process