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Encyclopedia > List of accounting topics

Following is a list of accounting topics.

In accountancy, an account is a label for recording a quantity of almost anything. ... An accounting information system (also called accounting cycle) is the system of records a business keeps to maintain its accounting system. ... Accounting reform is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. ... Accounting scandals, or corporate accounting scandals are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. ... Accounting software is computer software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll and trial balance. ... Accounts payable is one of a series of accounting transactions covering payments to suppliers owed money for goods and services. ... Accounts receivable is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. ... Cash-Basis Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. ... With over 330,525 CPA members (in August 2006), the American Institute of Certified Public Accountants (AICPA) is the largest professional organization of Certified Public Accountants (CPAs) in the United States of America. ... For other uses of Amortization, see the Amortization disambiguation page. ... An annual report is a document which a company presents at its Annual General Meeting for approval by its shareholders. ... An annuity (from Latin annus, a year), is an investment that provides a defined series of payments in the future in exchange for an up-front sum of money. ... This article or section seems not to be written in the formal tone expected of an encyclopedia entry. ... In business and accounting an asset is anything owned which can produce future economic benefit, whether in possession or by right to take possession, by a person or a group acting together, e. ... Assurance services have been defined by the American Institute of Certified Public Accountants (AICPA) as Independent Professional Services that improve information quality or its context. Such services are very broad and could include assessments of internet security and quality of health facilities. ... A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or other organisation, resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate and complete. ... In formal bookkeeping and accounting, a balance sheet is a statement of the book value of all of the assets and liabilities (including equity) of a business or other organization or person at a particular date, such as the end of a fiscal year. ... The Big 4, sometimes written as the Big Four, is a group of international accountancy and professional services firms that handles the vast majority of audits for publicly traded companies as well as many private companies. ... In finance, a bond is a debt security, in which the issuer owes the holders a debt and is obliged to repay the principal and interest (the coupon) at a later date, termed maturity. ... It has been suggested that Online bookkeeping be merged into this article or section. ... The book value of an asset or group of assets is sometimes the price at which they were originally acquired (historic cost), in many cases equal to purchase price. ... In accounting and finance, the carrying value or carry value of an asset is the amount reported as the assets current nominal worth for accounting purposes. ... Cash-Basis Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. ... Cash-Basis Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. ... In financial accounting, a cash flow statement is a financial statement that shows incoming and outgoing money during a particular period (often monthly or quarterly). ... Certified General Accountants (CGAs) are professional accountants and members of the Certified General Accountants Association of Canada (CGA-Canada), which was founded in 1908 and was officially established by an Act of Parliament on June 6, 1913. ... In the United States, the profession of accounting includes the Certified Management Accountant (CMA) designation. ... Certified Public Accountants (CPAs) are qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able to provide to the... Chartered Accountant (CA) is the title of members of a certain professional accountancy associations in the Commonwealth countries and Ireland. ... A chart of accounts is a list of all accounts tracked by a single accounting system, and should be designed to capture financial information to make good financial decisions. ... Common stock, also referred to as common shares, are, as the name implies, the most usual and commonly held form of stock in a corporation. ... Comprehensive income is defined by the Financial Accounting Standards Board, or FASB, as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. ... Construction accounting is a form of project accounting applied to construction projects. ... Cost accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization. ... In accounting, the cost of goods sold (also, cost of sales or cost of revenue) describes the direct expenses incurred in producing a particular good for sale, including the actual cost of materials that comprise the good, and direct labor expense in putting the good in salable condition. ... Creative accounting and earnings management are euphemisms referring to accounting practices that may or may not follow the letter of the rules of standard accounting practices but certainly deviate from the spirit of those rules. ... Credit as a financial term, used in such terms as credit card, refers to the granting of a loan and the creation of debt. ... A credit note is a monetary instrument issued by a seller that allows a buyer to purchase an item or service from that seller on a future date. ... In accounting, a current asset is an asset on the balance sheet which is expected to be sold or otherwise used up in the near future, usually within one year, or one business cycle - whichever is longer. ... In accounting, current liabilities are considered liabilities of the business that are due within the fiscal year. ... link title Debit is an accounting and bookkeeping term that comes from the Latin word debere which means to owe. ... Direct debit is a payment method that allows an organisation to instruct their bank to collect varying amounts directly from customers accounts. ... For other uses, see Debt (disambiguation). ... A budget deficit occurs when an entity (often a government) spends more money than it takes in. ... Deloitte Touche Tohmatsu is one of the Big Four auditors. ... Declining-balance depreciation of a $50,000 asset with $6,500 salvage value over 20 years. ... Diluted EPS is a companys EPS figure as calculated using fully diluted shares outstanding (i. ... Look up dividend in Wiktionary, the free dictionary. ... In record keeping, particularly accountancy, the double-entry bookkeeping (or double-entry accounting) system is the basis of the standard system used by businesses and other organizations to record financial transactions. ... e-Accounting is the application of online and Internet technologies to the business accounting function. ... EBIT stands for Earnings before Interest and Taxes (operating income). ... In accounting and finance, EBITDA «ee-bit-dah» or «ee-bit-dee-eh» stands for Earnings before Interest, Taxes, Depreciation, and Amortization (sometimes named OIBDA for operating income before depreciation and amortization). ... Earnings per share (EPS) are the earnings returned on the initial investment amount. ... An engagement letter defines the legal relationship (or engagement) between a professional firm (e. ... Ernst & Young is one of the largest professional services firms in the world, and one of the Big Four auditors, along with PricewaterhouseCoopers (PwC), Deloitte Touche Tohmatsu (Deloitte) and KPMG. Ernst & Young is a global organization consisting of many member firms. ... In accounting, an expense represents an event in which an asset is used up or a liability is incurred. ... Ownership equity, commonly known simply as equity, also risk or liable capital, is a financial term for the difference between a companys assets and liabilities -- that is, the value that accrues to the owners (sole proprietor, partners, or shareholders). ... Equivalent Annual Cost (EAC) is the cost per year of owning an asset over its entire lifespan. ... The Financial Accounting Standards Board (FASB) is a private, non-for-profit organization whose primary purpose is to develop Generally Accepted Accounting Principles in the United States (US GAAP). ... Financial accountancy (or financial accounting) is the branch of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, government agencies, owners, and other stakeholders. ... A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or other organisation, resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate and complete. ... Financial statements (or financial reports) are a record of a business financial flows and levels. ... Historical financial statement Financial statements (or financial reports) are formal records of a business financial activities. ... Fixed asset is an accountancy term for assets and property which cannot easily be converted into cash. ... Fixed assets management is an accounting process that seeks to track fixed assets for the purposes of financial accounting, preventative maintenance, and theft deterence. ... Forensic accounting is the specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or litigation. ... Free cash flow measures a firms cash flow remaining after all expenditures required to maintain or expand the business have been paid off--for example, interest payments and investments in property, plant and equipment (PP&E). ... In electronics, gain is usually taken as the mean ratio of the signal output of a system to the signal input of the system. ... The general ledger, sometimes known as the nominal ledger, is the main accounting record of a business which uses double-entry bookkeeping. ... A Going Concern is a business that functions without the intention or threat of liquidation for the forseeable future. ... Goodwill means simply to have the will to do good in a community, or, to simply try to help people who are in need (for example, serving at a soup kitchen or at a homeless shelter). ... The Governmental Accounting Standards Board is a major American organization to develop generally accepted accounting principles (US GAAP) along with SEC, AICPA, and FASB. External links GASB Official Website Categories: Stub | Accounting ... Income, generally defined, is the money that is received as a result of the normal business activities of an individual or a business. ... Income statements is a financial statement for companies that indicates how net revenue (money received from the sale of products and services before expenses are taken out, also known as the top line) is transformed into net income (the result after all revenues and expenses have been accounted for, also... The Institute of Chartered Accountants in England & Wales (ICAEW) is the largest English and Welsh accountancy body for chartered accountants and auditors, with over 128,000 members. ... The Institute of Chartered Accountants of Scotland (ICAS) is the Scottish professional accountancy body for chartered accountants and auditors. ... This article needs to be cleaned up to conform to a higher standard of quality. ... Intangible assets are defined as assets that are not physical in nature. ... Interest is the rent paid to borrow money. ... Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. ... The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1977 in London. ... International Accounting Standards Committee was founded in June 1973 in London and restructured to the International Accounting Standards Board (IASB) on April 1, 2001. ... International Financial Reporting Standards (IFRS), often known by the older name of International Accounting Standards (IAS) are a set of accounting standards. ... International Financial Reporting Standards (IFRS) are a set of accounting standards. ... Inventory is a list of goods and materials, or those goods and materials themselves, held available in stock by a business. ... Invest redirects here. ... An invoice is a commercial document issued by a seller to a buyer, indicating the products, quantities and agreed prices for products or services with which the Seller has already provided the Buyer. ... KPMG is one of the largest professional services firms in the world. ... A ledger (from the English dialect forms liggen or leggen, to lie or lay; in sense adapted from the Dutch substantive logger), is the principal book for recording transactions. ... In the most general sense, a liability is anything that is a hindrance, or puts individuals at a disadvantage. ... Long-term assets are those assets usually in service over one year such as buildings, equipment, etc. ... Long-term liabilities are liabilities with a future benefit over one year, such as notes payable that mature greater than one year. ... Loss has several meanings including: Loss in electronics is the ratio of the system output to system input In electronics, loss is the ratio of system output to system input. ... Painting of Luca Pacioli, attributed to Jacopo de Barbari, 1495 (attribution controversial[1]). Table is filled with geometrical tools: slate, chalk, compass, a dodecahedron model. ... Management accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis in making informed business decisions that would allow them to be better equipped in their management and control functions. ... Expenses have to be matched with revenues as long as it is reasonable to do so. ... Mortgage loan is the generic term for a loan secured by a mortgage on real property; the mortgage refers to the legal security, but the terms are often used interchangeably to refer to the mortgage loan. ... Negative assurance is a concept in auditing. ... Net income is equal to the income that a firm has after subtracting costs and expenses from the total revenue. ... The Notes to Financial Statements are additional notes and information added to the end of the financial statement to supplement the reader with more information. ... The initials OBERAC stand for: operating balance excluding revaluations and accounting changes. The government of New Zealand uses OBERAC as an indicator of current cash flow. ... Online accounting relates to accounting that can be done over the Internet. ... In throughput accounting, the cost accounting aspect of Theory of Constraints (TOC), operating expense is the money spent turning inventory into throughput. ... Ownership equity, commonly known simply as equity, also risk or liable capital, is a financial term for the difference between a companys assets and liabilities -- that is, the value that accrues to the owners (sole proprietor, partners, or shareholders). ... Please wikify (format) this article or section as suggested in the Guide to layout and the Manual of Style. ... Businesses often need small amounts of cash known as petty cash for expenditures where it is not practical to make the disbursement by check. ... A preferred stock, also known as a preferred share or simply a preferred, is a share of stock carrying additional rights above and beyond those conferred by common stock. ... In finance, the PE ratio of a stock (also called its earnings multiple, just multiple, or P/E) is used to measure how cheap or expensive share prices are. ... A PwC office building (Southwark Towers) in London, England. ... A profit and loss account is a financial statement that summarizes the financial transactions for a business over a period of time. ... Many companies report pro forma earnings, in addition to normal earnings calculated under the Generally Accepted Accounting Principles (GAAP), in their quarterly and yearly financial reports. ... In accountancy, Hollywood accounting is the practice of distributing the profit earned by a large project to corporate entities which, though distinct from the one responsible for the project itself, are typically owned by the same people. ... Project accounting is the practice of creating financial reports specifically designed to track the financial progress of projects, which can then be used by managers to aid project management. ... In accounting, retained earnings refers to the portion of net income from a period which is retained by the corporation, rather than distributed to its owners. ... Revenue is a U.S. business term for the amount of money that a company earns from its activities in a given period, mostly from sales of products and/or services to customers. ... For security (collateral), the legal right given to a creditor by a borrower, see security interest A security is a fungible, negotiable interest representing financial value. ... Screenshot of a spreadsheet made with OpenOffice. ... Statement of retained earnings, also known as Statement of owners equity, is one of financial statements, it explains the changes in companys retained earnings over the reporting period. ... Main article: Option A stock option is a specific type of option that uses the stock itself as an underlying instrument to determine the options pay-off (and therefore its value). ... Stock split refers to a corporate action that increases the shares in a public company. ... This article does not cite its references or sources. ... A shareholder or stockholder is an individual or company (including a corporation) that legally owns one or more shares of stock in a joint stock company. ... In business and accounting, the shareholders equity refers to the amount of assets that are owned by a companys shareholders. ... The South African Institute of Chartered Accountants (usually referred to as SAICA) is a non-profit organisation that represents the interests of the Accounting profession. ... It has been suggested that Bygones principle be merged into this article or section. ... In information technology, throughput is the rate at which a computer or network sends or receives data. ... Throughput accounting (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt. ... Thor Power Tool Company v. ... Trade credit exists when one firm provides goods or services to a customer with an agreement to bill them later, or receive a shipment or service from a supplier under an agreement to pay them later. ... In the United Kingdom, treasury stocks refer to government bonds or gilts. ... In bookkeeping, the trial balance is a worksheet wherein all the balances of each ledger are entered in two columns, namely debit and credit. ... The Generally Accepted Accounting Principles in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. ... The U.S. Securities and Exchange Commission, commonly referred to as the SEC, is the United States governing body which has primary responsibility for overseeing the regulation of the securities industry. ... Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. ... A worksheet, also referred to as a spreadsheet, is a computerized page allowing the user to manipulate many columns and rows of numbers. ... In accounting, writing off is the expensing of a balance sheet asset that has no future benefits. ...

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