Accounting Glossary
Easily navigate through essential accounting terms and concepts. Clear explanations for every term you need to know.
- Asset Class
- Asset Coverage
- Asset Management Ratios
- Asset Retirement Obligation (ARO)
- Asset Turnover
- Assignment of Accounts Receivable
- Assurance Services
- At-the-money
- Attest Function
- Audit
- Audit Committee
- Audit Evidence
- Audit Guide
- Audit Program
- Audit Report
- Audit Risk
- Audit Software
- Audit Trail
- Auditing Standards Board (ASB)
- Authorized-Share Capital
- Authorized Stock
- Available-for-Sale Investment
- Average Collection Period
- Average Cost Method
- Average Daily Balance Method
- Average Days to Collect Receivables
- Average Days to Sell Inventory
- Average Tax Rate
- Avoidable Interest
- 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