Accounting Glossary
Easily navigate through essential accounting terms and concepts. Clear explanations for every term you need to know.
- 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
- Bond Discount
- Bond Indenture
- Bond Issue Costs
- Bond Yield
- Bonds Issued at a Discount
- Bonds Issued at a Premium
- Bonds Issued at Par
- Bonds Payable
- Book Balance
- Book Capital Accounts
- Book Income
- Book Value
- Book Value Method
- Book Value Per Share (BVPS)
- Bookkeeping
- Boot
- Bottlenecks
- Bounced Check
- Break-Even Point
- Bridge Loan
- Broker-Assisted Cashless Exercise