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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

B

  1. Backflush costing
  2. Balance sheet
  3. Balanced scorecard
  4. Bottom-up budget
  5. Break-even point
  6. Budgeted financial statement
  7. Budgeting
  8. Bootstrapping
  9. Business Insurance
  10. Business to business
  11. Bank Reconciliation
  12. Bankruptcy
  13. Bill of Lading
  14. Billable Hours
  15. Billing Cycle
  16. Book Value
  17. Bookkeeping
  18. Business Plan
  19. Buydown
  20. Buyer’s Market
  21. Bad Debt
  22. Backorder
  23. Balance Transfer
  24. Balloon Payment
  25. Bank Draft
  26. Bearer Instrument

C

  1. Capital Budgeting
  2. Capital Expenditures 
  3. Capital Lease
  4. Cash Conversion Cycle 
  5. Cash and Cash Equivalents 
  6. Cash Budgets 
  7. Cash Discount 
  8. Chained Target Costing 
  9. Chart of Accounts 
  10. Common Stock
  11. Comparative Financial Statement 
  12. Contingent Liabilities 
  13. Continuous Budgeting 
  14. Contra Account 
  15. Contributed Captial 
  16. Contribution Income Statement
  17. Contribution Margin
  18. Conversion Cost 
  19. Convertible Bond
  20. Convertible Securities 
  21. Core Income 
  22. Cost Allocation Base
  23. Cost Driver Analysis
  24. Cost Estimation
  25. Cost Method
  26. Cost of Captial 
  27. Cost of Goods Sold 
  28. Cost of Production Report 
  29. Cost Prediction
  30. Cost-Volume-Profit Analysis 
  31. Coupon Rate 
  32. Covenants 
  33. Credit Terms 
  34. Current Assets 
  35. Current Liabilities 
  36. Current Ratio
  37. Customer Level Activity 
  38. Customer Profitability Analysis 
  39. Cycle Efficiency 
  40. Cycle Time

D

  1. Days Sales in Inventory 
  2. Days Sales in Receivables 
  3. Debit (entry)
  4. Debit to Equity Ratio
  5. Declining Balance Method 
  6. Deferred Revenue 
  7. Deferred Tax Liability
  8. Deferred Tax Valuation Allowance
  9. Defined Contribution Plan 
  10. Degree of Operating Leverage 
  11. Depreciation 
  12. Depreciation Tax Shield
  13. Direct Costing 
  14. Differential Cost Analysis
  15. Direct Method 
  16. Discontinued Operations
  17. Discounted Cashflow Method 
  18. Double Entry Accounting System

E

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F

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H

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I

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J

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K

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L

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M

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N

O

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P

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R

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S

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T

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U

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V

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W

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Z

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