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2023-11-27T16:56:07+00:00
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Lessons
Glossary
Quiz
Lessons
Accounting Topics
Using Accounting Review, About, and Why
Introduction to Accounting
Accounting Methods
Business Types, United States
CPA Small Business Accounting Tips, United States
Introduction to Financial Statements
Debits And Credits
Terms
Debits And Credits Rap
Debits And Credits Rap Explained
Financial Ratios Topics
Financial Ratios In Concept
Why Use Financial Ratios
Benefits And Limitations
Users
Standard Financial Ratios by Category
Liquidity Ratios
Profitability Ratios
Debt And Solvency Ratios
Operating Performance Ratios
Cash Flow Ratios
Valuation Ratios
Financial Ratios In Closing
Example Financial Statements
Glossary
A
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 methods
B
Balance sheet defined
Balance sheet example
Bank CD
Bank reconciliation
C
Capital improvement
Capitalization Ratio
Capitalized interest
Cash & cash equivalents
Cash basis v. Accrual
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
D
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
E
Earnings per Share
Effective Tax Rate
Enterprise Market Value
Equity Ratio
Equity T-account transactions
Expense recognition
F
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
G
General ledger
Gross Margin
Gross profit
H
Hierarchy of GAAP
I
IFRS
Income statement defined
Income statement example
Intangible assets
Interest expense
Inventory
Inventory Turnover Ratio
Investments
Invoice 2/10, net/30
L
Liabilities defined
Liability T-account transactions
LIFO Inventory
Long-term assets
Long-term bonds payable
Long-term liabilities
Lower of cost or market
M
Matching principle
Materiality
N
Net Profit Margin
Net profit on sales
Notes payable
Notes to financial statements
O
Operating Cash Flow to Sales Ratio
Operating Cycle
Operating Profit Margin
P
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
Q
Quick Ratio
R
Raw material
Repairs expense
Retained earnings
Return on Average Assets
Return on Average Equity
Return on Capital Employed
Revenue
Revenue recognition
S
Sales Revenue per Employee
Salvage value
Selling, general, & administrative expense
Shareholders
Shareholders’ equity defined