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Accounting Dictionary

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Following is our Accounting Dictionary. 

A


  1. Accounting
  2. Assets
  3. Account
  4. Adjunct Account
  5. Aging of accounts
  6. Accounting Conventions
  7. Arrears
  8. ABC Analysis
  9. Activity Based Costing
  10. Accounting Professionalism
  11. Abnormal Spoilage
  12. Absorption Costing
  13. Accrued liabilities
  14. Accountant
  15. Adjusted Tax Basis
  16. Accumulated Depletion 
  17. Accelerated Depreciation
  18. Adjusted Trial Balance 

B


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

C


  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. Cost Center
  19. Capital Appreciation
  20. Cost Accounting

D


  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 
  12. Double Entry System

E


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

F


  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

G


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


H



I


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

J


  1. Journal
  2. Journal Proper
  3. Job Costing

K

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


L


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


M


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

N


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

O


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

P


  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
  10. Piecemeal Distribution
  11.  Partnership
  12. Partnership Accounting

Q



R


  1. Revenue
  2. Reserve
  3. Rolling Reserve
  4. Receipt
  5. Revaluation Account
  6. Rectification of Errors

S


  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
  10. Subsidiary Books
  11. Sacrifice Ratio
  12. Statement of Cost

T

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

U



V



W


  1. Wasting Assets
  2. Working Capital

X



Y



Z


Name

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Accounting Education: Accounting Dictionary
Accounting Dictionary
Accounting Education
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