Accounting Glossary
Get answers to accounting terms in a clear and simple manner. Easy to understand explanation of accounting terms for small business owners.
A
- Absorption Costing
- Accelerated Depreciation Method
- Accounting Adjustments
- Accounts Payables Turnover
- Accounts Receivable
- Accounts Receivable Aging Method (summary)
- Accounts Receivable Turnover
- Accrual Accounting
- Activity Costing
- Activity-Based Budgeting
- Activity-Based Costing
- Adjusted Trial Balance
- Aging Schedule
- Allowance for uncollectible accounts
- Asset Turnover
- Articles of Incorporation
- Asset Writedowns
- Average cash conversion cycle
- Average collection period
- Average inventory days outstanding
B
- Backflush costing
- Balance sheet
- Balanced scorecard
- Bottom-up budget
- Break-even point
- Budgeted financial statement
- Budgeting
- Bootstrapping
- Business Insurance
- Business to business
- Bank Reconciliation
- Bankruptcy
- Bill of Lading
- Billable Hours
- Billable Expense Income
- Billing Cycle
- Book Value
- Bookkeeping
- Business Plan
- Buydown
- Buyer’s Market
- Bad Debt
- Backorder
- Balance Transfer
- Balloon Payment
- Bank Draft
- Bearer Instrument
C
- Capital Budgeting
- Capital Expenditures
- Capital Lease
- Cash Accrual
- Cash Conversion Cycle
- Cash and Cash Equivalents
- Cash Budgets
- Cash Discount
- Chained Target Costing
- Chart of Accounts
- Common Stock
- Commerical Invoice
- Comparative Financial Statement
- Contingent Liabilities
- Continuous Budgeting
- Contra Account
- Contributed Captial
- Contribution Income Statement
- Contribution Margin
- Conversion Cost
- Convertible Bond
- Convertible Securities
- Core Income
- Cost Allocation Base
- Cost Driver Analysis
- Cost Estimation
- Cost Method
- Cost of Captial
- Cost of Goods Sold
- Cost of Materials
- Cost of Production Report
- Cost Prediction
- Cost-Volume-Profit Analysis
- Coupon Rate
- Covenants
- Credit Terms
- Credits
- Current Assets
- Current Liabilities
- Current Ratio
- Customer Level Activity
- Customer Profitability Analysis
- Cycle Efficiency
- Cycle Time
D
- Days Sales in Inventory
- Days Sales in Receivables
- Debit (entry)
- Debit to Equity Ratio
- Declining Balance Method
- Deferred Revenue
- Deferred Tax Liability
- Deferred Tax Valuation Allowance
- Defined Contribution Plan
- Degree of Operating Leverage
- Depreciation
- Depreciation Tax Shield
- Direct Costing
- Differential Cost Analysis
- Direct Method
- Discontinued Operations
- Discounted Cashflow Method
- Double Entry Accounting System
E
F
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H
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I
J
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K
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L
M
N
O
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P
R
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S
T
U
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V
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W
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Z
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