Accounting Glossary
Easily navigate through essential accounting terms and concepts. Clear explanations for every term you need to know.
- B Shares
- Baby Bond
- Back-to-Back Transactions
- Bad-Debt Deduction
- Bad-Debt Expense
- Balance
- Balance of Trade
- Balance Sheet
- Balance Sheet Account
- Balance Sheet Equation
- Balanced Scorecard
- Balloon Payment
- Bank Confirmation
- Bank Discount Yield
- Bank Overdrafts
- Bank Reconciliation
- Banker's Acceptance
- Bankruptcy
- Bargain Purchase
- Base Salary
- Basic Earning Power
- Basic Earnings Per Share (EPS)
- Basis
- Basis Adjustment
- Basket Purchase
- Batch-Level Activities
- Bear Market
- Bearer Bonds
- Beginning Inventory
- Bellwether
- Below the Line
- Benchmarking
- Beta Coefficient
- Bid Price
- Big Four
- Bill-and-Hold Sale
- Bill of Lading
- Bill of Material (BOM)
- Bill of Sale
- Blackout Period
- Blank Check
- Blanket Purchase Order
- Blind Pool Offering
- Block Trade
- Blue Chips
- Board of Directors
- Board of Examiners
- Bond
- Bond Anticipation Notes (BANs)
- Bond Conversion