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Accounting Dictionary


Following is our Accounting Dictionary. 


  1. Assets
  2. Account
  3. Adjunct Account
  4. Aging of accounts
  5. Arrears
  6. ABC Analysis
  7. Activity Based Costing
  8. Accounting Professionalism
  9. Abnormal Spoilage
  10. Absorption Costing
  11. Accrued liabilities
  12. Accountant
  13. Adjusted Tax Basis


  1. Business
  2. Bad Debts
  3. Bank
  4. Bank Errors
  5. Bank Statement
  6. Balance Per Bank
  7. Bank Charges
  8. Bill and Hold
  9. Balance
  10. Batch Costing
  11. Bill and Hold


  1. Cash
  2. Cash Burning
  3. Current Assets
  4. Current Liabilities
  5. Cash Discount
  6. Cash Book
  7. Casting
  8. Capital
  9. Capital Income
  10. Creditors
  11. Capital Expenditure
  12. Creditor’s Equity
  13. Cash Flow to Sales
  14. Contract Costing
  15. Control Ratio
  16. Costing
  17. Cost Unit
  18. Capital Appreciation


  1. Discount
  2. Drawing
  3. Debtors
  4. Direct Expenses
  5. Death Spiral
  6. Depreciation
  7. Debit Balance
  8. Dead Stock
  9. Days' Sales Uncollected
  10. Days' Sales in Inventory
  11. Deprival Value 


  1. Equity
  2. Expenditures
  3. Entry
  4. EPS
  5. Electronic Fund Transfer
  6. Equipment
  7. Equipment Expenses
  9. Expired Cost
  10. Expected Value 


  1. Fixed Assets
  2. Fictitious Assets
  3. Freight-in
  4. Fixed Cost
  5. Fixed Expenses
  6. Factory Overhead
  7. Flexible Budget
  8. Freight-in
  9. Furniture and Fixtures
  10. FIFO


  1. Goodwill
  2. Goods
  3. Gross Sales
  4. Gross Profit
  5. Gross Margin 
  6. Gross Wage



  1. Invoice
  2. Intangible Assets
  3. Insolvent
  4. Impersonal Account
  5. Idle Time
  6. Incomes Credited
  7. Inventory Conversion Period
  8. IFRS


  1. Journal
  2. Journal Proper
  3. Job Costing


  1. Kiting
  2. Key Personal Insurance
  3. Kaizen Budgeting 


  1.  Lending Securities
  2. Liability
  3. Ledger
  4. Labor Turnover
  5. Labor Cost
  6. Lead Time
  7. Lean Accounting


  1. Merchandising Cost
  2. Multiple Costing
  3. Marginal Costing 
  4. Motion Study
  5. Material
  6. Material Control


  1. Net Profit
  2. Net Profit Margin
  3. Net Earning
  4. Net Current Assets


  1. Operating Expenses
  2. Owner’s Equity
  3. Operation Costing


  1. Personal Account
  2. Purchases
  3. Purchase Returns
  4. Purchase Book
  5. Purchase Return Book
  6. Provision
  7. Provision for doubtful debts
  8. Process Costing
  9. Production Account



  1. Revenue
  2. Reserve
  3. Rolling Reserve
  4. Receipt


  1. Sale
  2. Sale Return
  3. Sale Book
  4. Sale Return Book
  5. Sales Variance
  6. Service Costing 
  7. Standard Costing
  8. Store Ledger
  9. Segment Reporting


  1. Trade Discount
  2. Transaction
  3. Time Study
  4. Triple Bottom Line




  1. Wasting Assets
  2. Working Capital





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Accounting Education: Accounting Dictionary
Accounting Dictionary
Accounting Education
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