Barron's Business Dictionaries: Dictionary of Accounting Terms

Editor/Author Shim, Jae K., Siegel, Joel G. and Dauber, Nick, et.al.
Publication Year: 2014
Publisher: Barron's Educational Series

Price: Core Collection Only
ISBN: 978-1-43-800275-0
Category: Business, Finance & Economics - Economics
Image Count: 93
Book Status: Available
Table of Contents

The updated edition of this quick-reference short-entry dictionary defines more than 2,500 accounting, auditing, compliance, and tax-related terms. General areas covered include financial accounting and reporting, managerial and cost management, auditing and financial statement analysis, compliance, and information technology (IT) terms.

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Table of Contents

  • Preface
  • How to Use This Book Effectively
  • A
  • ABACUS
  • ABSORB
  • ACCEPTANCE
  • ACCOUNT
  • ACCOUNTING
  • ACCRETION
  • ACCUMULATED INCOME
  • ACCUMULATION
  • ADJUSTING JOURNAL ENTRY
  • ADJUSTMENT
  • ADMINISTRATIVE ACCOUNTING
  • ADVANCE
  • ALLOCATE
  • ALLOWANCE
  • ALTERNATIVE COST
  • APPRAISAL
  • APPROPRIATION
  • ASSESSABLE CAPITAL STOCK
  • ASSESSMENT
  • AUDIT
  • AUDIT REPORT
  • B
  • BACK CHARGE
  • BACKFLUSH COSTING
  • BACK ORDER
  • BACK UP
  • BACKUP WITHHOLDING
  • BAD DEBT
  • BAD DEBT EXPENSE
  • BAD DEBT RECOVERY
  • BAIDU
  • BAILMENT
  • BAILOUT PAYBACK METHOD PAYBACK PERIOD
  • “BAIT RECORDS”
  • BALANCE
  • BEHAVIORAL ACCOUNTING
  • BLIND ENTRY
  • BOND
  • BOND FUND
  • BOOK
  • BOOK VALUE
  • BOOT
  • BOTTOM LINE
  • BUDGET VARIANCE
  • BUG
  • C
  • CAFETERIA PLAN
  • CALL
  • CALL PREMIUM
  • CAPITAL
  • CAPITAL ADDITION
  • CAPITAL ASSET
  • CAPITAL DECAY
  • CAPITALIZATION
  • CASH EQUIVALENT
  • CASH FLOW
  • CHARGE
  • CHECK
  • COMBINATION
  • COMBINED FINANCIAL STATEMENT
  • COMMITMENT
  • COMPTROLLER
  • CONFIRMATION
  • CONSISTENCY
  • CONTRA ACCOUNT
  • CONVERSION
  • COOPERATIVE
  • COST
  • CREDIT
  • CREDIT BALANCE
  • CREDIT MEMORANDUM
  • CURRENT ACCOUNT
  • D
  • DATABASE
  • DATA BASE MANAGEMENT SYSTEM (DBMS)
  • DATA FLOW DIAGRAM (DFD)
  • DATA INTERCHANGE FORMAT (DIF) FILE
  • DATA MINING
  • DATA PRIVACY
  • DATA PROCESSING
  • DATAQUICK
  • DATA REDUNDANCY
  • DATA WAREHOUSES
  • DATE OF RECORD
  • DAYBOOK
  • DAYS PURCHASES IN ACCOUNTS PAYABLE
  • DAYS TO SELL INVENTORY
  • DEATH BENEFIT
  • DEBIT MEMORANDUM
  • DEBT LIMIT
  • DEBT RESTRUCTURING
  • DEDUCTIONS
  • DEFEASANCE
  • DEFERRED MAINTENANCE
  • DEPRECIATION
  • DIFFERENTIAL
  • DIRECT METHOD
  • DIRECTOR
  • DISCOUNT
  • DISCOUNT RATE
  • DOWNSIDE RISK
  • E
  • EAFE
  • EARLIEST FINISH
  • EARLIEST START TIME
  • EARLIEST TIME (ET)
  • EARLY EXTINGUISHMENT OF DEBT
  • EARNED INCOME
  • EARNED INCOME CREDIT
  • EARNED SURPLUS
  • EARNING POWER
  • EARNINGS
  • EFFECTIVE INTEREST RATE
  • ENCUMBRANCE
  • ENTITY
  • EQUITY
  • ESTIMATED COST
  • ETFs
  • EVENT
  • EXAMINATION
  • EXCEPTION
  • EXCHANGE
  • EXPENDITURE
  • F
  • FACE VALUE
  • FACILITY LEVEL ACTIVITIES
  • FACTORING
  • FACTORY BURDEN
  • FACTORY LEDGER
  • FACTORY OVERHEAD
  • FACTORY OVERHEAD BUDGET
  • FAILURE COSTS
  • FAILURE TO FILE PENALTY
  • FAILURE TO PAY PENALTY
  • FAIR AND ACCURATE CREDIT TRANSACTIONS (FACT)
  • FAIR LABOR STANDARDS ACT (FLSA)
  • FAIR MARKET VALUE
  • FAIRNESS
  • FAIR TRADE PRICE
  • FASB
  • FASB ACCOUNTING STANDARDS CODIFICATION
  • FINANCIAL CRISIS
  • FISCAL YEAR
  • FIXED PRICE
  • FLOAT
  • FORECAST
  • FOREIGN CORPORATION
  • FORFEITURE
  • FORMAT
  • FRANCHISE
  • FRAUD
  • FUND
  • G
  • GAAP
  • GAAP CODIFICATION
  • GAIN
  • GAIN CONTINGENCY
  • GAME THEORY
  • GANTT CHART
  • GARNISHMENT
  • GENERAL
  • GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT)
  • GENERAL AND ADMINISTRATIVE EXPENSES
  • GENERAL BALANCE SHEET
  • GENERAL BUSINESS CREDIT
  • GENERAL CONTINGENCY RESERVE
  • GENERAL FIXED ASSET ACCOUNT GROUP
  • GENERAL FUND
  • GENERAL JOURNAL
  • GENERAL LEDGER
  • GENERAL LONG-TERM DEBT ACCOUNT GROUP
  • GENERAL OBLIGATION BOND
  • GENERAL PARTNER
  • GOOGLE
  • H
  • HACKER
  • HALF-YEAR CONVENTION
  • HARD COPY
  • HARD DISK
  • HARDWARE
  • HASHING
  • HASH TOTAL
  • HEAD OF HOUSEHOLD
  • HEDGE
  • I
  • ICA
  • IDEA
  • ICFA
  • IDEAL CAPACITY
  • IDLE CAPACITY
  • ILLIQUID
  • IMPOUND
  • INCOME
  • INTEREST
  • INVESTMENT
  • J
  • JAVA
  • JOB ORDER
  • JOB ORDER COSTING
  • JOB (ORDER) COST SHEET
  • JOB PROJECT-PERFORMANCE COST VARIANCE
  • JOB PROJECT-SCHEDULE COST VARIANCE
  • JOINT AND SEVERAL LIABILITY
  • JOINT COSTS
  • JOINT PRODUCTS
  • JOINT RETURN
  • JOINT STOCK COMPANY
  • JOINT TENANCY
  • JOINT TENANCY WITH RIGHT OF SURVIVORSHIP
  • JOINT VENTURE
  • JOURNAL
  • JOURNAL ENTRY
  • JOURNAL OF GOVERNMENT FINANCIAL MANAGEMENT
  • JOURNALIZE
  • JOURNAL OF ACCOUNTANCY
  • JOURNAL VOUCHER
  • JUDGMENT
  • K
  • KAIZEN
  • KANBAN
  • KEOGH PLAN
  • KEYLOGGER
  • KIDDIE TAX
  • KITING
  • KNOWLEDGE MANAGEMENT (KM)
  • L
  • LABOR EFFICIENCY VARIANCE
  • LABOR INTENSIVE
  • LABOR LAW
  • LABOR RATE (PRICE) VARIANCE
  • LABOR STANDARD
  • LABOR VARIANCE
  • LAGGARD INDUSTRY
  • LAGGING INDICATORS
  • LAND
  • LAND IMPROVEMENTS
  • LAPPING
  • LAPSE
  • LAPSING SCHEDULE
  • LAST-IN, FIRST-OUT (LIFO)
  • LATEST FINISH TIME
  • LATEST START TIME
  • LATEST TIME (LT)
  • LATTICE-BASED MODEL
  • LEADING INDICATORS
  • LEAD TIME
  • LEARNING CURVE
  • LEASE
  • LEASEBACK
  • LEASEHOLD
  • LEASEHOLD IMPROVEMENT
  • LEAST-SQUARES ANALYSIS
  • LEAST-SQUARES METHOD
  • LEDGER
  • LEGAL CAPITAL
  • LEGAL EXCHANGE INFORMATION SERVICE (LEXIS)
  • LEGAL LIABILITY
  • LESSEE
  • LESSOR
  • LETTER OF CREDIT (L/C)
  • LETTER OF RECOMMENDATION
  • LETTER OF REPRESENTATION
  • LEVERAGE
  • LEVERAGED BUYOUT
  • LEVERAGED LEASE
  • LEVY
  • LIABILITY
  • LIABILITY DIVIDEND
  • LIABILITY TAX ALLOCATION METHOD
  • LIEN
  • LIFE CYCLE
  • LIFE-CYCLE ANALYSIS
  • LIFE-CYCLE BUDGET
  • LIFE-CYCLE COSTING
  • LIFE INSURANCE
  • LIFETIME LEARNING CREDIT
  • LIKE-KIND EXCHANGE
  • LIMITED AUDIT
  • LIMITED LIABILITY
  • LIMITED LIABILITY COMPANY (LLC)
  • LIMITED LIABILITY PARTNERSHIP (LLP)
  • LIMITED PARTNER
  • LIMITED REVIEW
  • LIMIT ORDER
  • LINE AND STAFF
  • LINEARITY
  • LIQUIDITY
  • LOSS
  • M
  • MAC (MEDIA ACCESS CONTROL) ADDRESS
  • MACHINE-HOUR
  • MACRO ACCOUNTING
  • MACROS
  • MACRS
  • MAINFRAME
  • MAINTENANCE
  • MAKE-OR-BUY (OUTSOURCE) DECISION
  • MALWARE
  • MALPRACTICE INSURANCE
  • MANAGED COST
  • MANAGED EARNINGS
  • MANAGED (FIXED) COST
  • MANAGEMENT ACCOUNTING
  • MANAGEMENT ADVISORY SERVICES (MAS)
  • MANAGEMENT AUDIT
  • MANAGEMENT BY EXCEPTION
  • MANAGEMENT BY OBJECTIVE (MBO)
  • MANAGEMENT CONSULTING SERVICE
  • MANAGEMENT CONTROL SYSTEM
  • MANAGEMENT DECISION CYCLE
  • MANAGEMENT GAME
  • MANAGEMENT INFORMATION SYSTEM (MIS)
  • MANAGEMENT LETTER
  • MANAGEMENT REPRESENTATION LETTER
  • MANAGEMENT REVIEW
  • MANAGEMENT SCIENCE
  • MANAGEMENT'S DISCUSSION AND ANALYSIS OF EARNINGS
  • MANAGEMENT'S REPORT
  • MANAGER
  • MARGIN
  • MARKDOWN
  • MARKUP
  • MATERIAL
  • MONEY
  • N
  • NAA
  • NASDAQ
  • NATIONAL ASSOCIATION OF ACCOUNTANTS (NAA)
  • NATIONAL ASSOCIATION OF SECURITIES DEALERS (NASD)
  • NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA)
  • NATIONAL AUTOMATED ACCOUNTING RESEARCH SYSTEM (NAARS)
  • NATIONAL COMMISSION ON FRAUDULENT FINANCIAL REPORTING (TREADWAY COMMISSION)
  • NATIONAL DO NOT CALL REGISTRY
  • NATIONAL FEDERATION OF INDEPENDENT BUSINESS (NFIB)
  • NATIONAL INCOME ACCOUNTING
  • NATURAL BUSINESS YEAR
  • NEGATIVE ASSURANCE
  • NEGATIVE CONFIRMATION
  • NEGATIVE GOODWILL
  • NEGLIGENCE
  • NEGOTIATED PRICE
  • NEGOTIATED TRANSFER PRICE
  • NET
  • NETWORK
  • O
  • OBJECTIVE FUNCTION
  • OBJECTIVE PROBABILITY
  • OBJECTIVES OF FINANCIAL REPORTING
  • OBJECTIVES OF FINANCIAL STATEMENTS
  • OBJECTIVITY
  • OBSERVATION TEST
  • OBSOLESCENCE
  • OCCUPATIONAL SAFETY AND HEALTH ACT (OSHA)
  • OCR
  • ODD-LOT
  • OFF-BALANCE SHEET ASSET
  • OFF-BALANCE SHEET FINANCING
  • OFF-BALANCE SHEET LIABILITY
  • OFFICE OF MANAGEMENT AND BUDGET (OMB)
  • OFFSET ACCOUNT
  • OFFSETTING ERROR
  • ON ACCOUNT
  • ONLINE
  • OPEN ACCOUNT
  • OPINION
  • OPTION
  • ORDER ENTRY
  • ORDINARY INCOME
  • OVERDRAFT
  • P
  • PACIOLI, LUCA
  • PAID-IN CAPITAL
  • PAID-IN SURPLUS
  • PAPER PROFIT
  • PARALLEL PROCESSING
  • PARAMETER
  • PARENT COMPANY
  • PARITY
  • PERIODIC AUDIT
  • POINT-OF-SALE (POS)
  • POSTAUDIT
  • PRELIMINARY AUDIT
  • PREMIUM
  • PRINCIPAL
  • PROCESSOR
  • PROPRIETORSHIP
  • PROVISION
  • PROXY
  • PRUDENT INVESTMENT
  • PUT
  • Q
  • QUALIFICATION
  • QUALITY CONTROL
  • R
  • RAM (RANDOM-ACCESS MEMORY)
  • RANDOM ACCESS
  • RANDOM ACCESS FILE
  • RANDOM SAMPLE
  • RANDOM VARIANCES
  • RANDOM WALK
  • RATE EARNED ON COMMON STOCKHOLDERS’ EQUITY
  • RATE EARNED ON STOCKHOLDERS’ EQUITY
  • RATE EARNED ON TOTAL ASSETS
  • RATE OF EXCHANGE
  • RATE OF RETURN ON INVESTMENT
  • RATE VARIANCE
  • RATIO
  • RATIO ANALYSIS
  • RATIO ESTIMATION
  • RAW IN PROCESS INVENTORY ACCOUNT
  • RAW MATERIALS INVENTORY
  • RAW MATERIALS USED
  • REACQUIRED STOCK
  • READ/WRITE MEMORY
  • REAL ACCOUNT
  • REAL ESTATE
  • REBATE
  • RECEIPTS
  • RECOGNITION
  • REDEMPTION
  • RED FLAGS
  • REGISTERED SECURITY
  • REGISTRATION
  • RELIABILITY
  • REPLACEMENT COST
  • REPORT FORM
  • RESERVE
  • RESIDUAL VALUE
  • RETIREMENT
  • RETROACTIVE ADJUSTMENT
  • REVENUE
  • RIGHT
  • RIGHT-HAND SIDE
  • RISK
  • RISK MANAGEMENT
  • ROLLOVER
  • RULE
  • S
  • SAAS (SECURITY AS A SERVICE)
  • SAFARI
  • SAFEGUARDING OF ASSETS
  • SAFE HARBOR RULE
  • SAFETY MARGIN
  • SAFETY STOCK
  • SALARY REDUCTION PLAN
  • SALE
  • SCHEDULE
  • SECURITY
  • SENSITIVITY ANALYSIS
  • SMALL BUSINESS CORPORATION
  • STAFF AUDITOR
  • STANDARD DEVIATION
  • STATED CAPITAL
  • STATEMENT
  • STOCK
  • STORES
  • SUBSCRIPTION
  • SURPLUS
  • T
  • T-ACCOUNT
  • TAG
  • TAGUCHI METHOD OF QUALITY CONTROL
  • TAKE-HOME PAY
  • TAKEOVER
  • TALF
  • TAKEOVER TAX TREATMENT
  • TANGIBLE ASSET
  • TARGET COST
  • TARGET COSTING
  • TARGET INCOME
  • TARGET INCOME SALES
  • TARGET PRICE
  • TARGET PRICING
  • TARIFF
  • TAXABLE INCOME
  • TAX EFFECT
  • TEMPLATE
  • TIME SHARING
  • TOLERABLE
  • TRACK
  • TRANSCRIBE
  • TRANSFER TAX
  • TRAVELING AUDITOR
  • TREASURY BOND
  • TRIAL BALANCE
  • TRUSTEE
  • U
  • ULTRA VIRES
  • UNADJUSTED RATE OF RETURN
  • UNADJUSTED TRIAL BALANCE
  • UNAMORTIZED BOND DISCOUNT
  • UNAMORTIZED BOND PREMIUM
  • UNAPPROPRIATED RETAINED EARNINGS
  • UNAUDITED STATEMENT
  • UNAVOIDABLE COSTS
  • UNCERTAINTY
  • UNCOLLECTIBLE ACCOUNT
  • UNCONSOLIDATED SUBSIDIARY
  • UNCONTROLLABLE COSTS
  • UNDER-
  • UNDERAPPLIED OVERHEAD
  • UNDERSTANDABILITY
  • UNDERSTANDING WITH THE CLIENT
  • UNDERWRITING
  • UNDETACHABLE STOCK WARRANT
  • UNDISTRIBUTED PROFIT
  • UNEARNED REVENUE
  • UNQUALIFIED OPINION
  • UTILITY
  • V
  • VALIDATE
  • VALUE
  • VARIANCE
  • W
  • WAITING LINE THEORY
  • WALK
  • WALK-THROUGH TEST
  • WAREHOUSE RECEIPT
  • WARM SITE
  • WARRANT
  • WASH SALE
  • WASTING ASSET
  • WORKOUT
  • WRITE-OFF
  • X
  • XBRL
  • XHTML
  • XML (EXTENSIBLE MARKUP LANGUAGE)
  • Y
  • YEAR-END ADJUSTMENT
  • YELLOW BOOK
  • YIELD
  • Z
  • ZERO-BASE BUDGETING
  • ZERO-BRACKET AMOUNT
  • ZERO-COUPON BOND
  • ZERO-ONE PROGRAMMING
  • ZERO-SUM GAME
  • Z SCORE
  • Abbreviations
  • Tables