Accounting Glossary
Easily navigate through essential accounting terms and concepts. Clear explanations for every term you need to know.
- Brokerage Fee
- Brother-Sister Group
- Budget
- Budgetary Accounts
- Budgetary Entry
- Budgetary Slack
- Budgetary Variance
- Budgeted Balance Sheet
- Budgeted Income Statement
- Built-in Gain or Loss
- Bull Market
- Business Combinations
- Business Cycle
- Business Meal Expense
- Business Plan
- Business Risk
- Bustout
- By-Product
- Call Option
- Call Premium
- Call Price
- Callable Bonds
- Callable Preferred Stock
- Canceled Check
- Capital
- Capital Account
- Capital Asset
- Capital Budgeting
- Capital Expenditure (CapEx)
- Capital Flight
- Capital Gain
- Capital Gain Dividends
- Capital-Gain Property
- Capital-Intensity Ratio
- Capital Lease
- Capital Loss
- Capital Market
- Capital Projects Fund
- Capital Rationing
- Capital Structure
- Capitalize
- Capitalize Earnings
- Capital-Asset Pricing Model (CAPM)
- Carried Interest
- Carryback Loss
- Carryforward Loss
- Chief Accounting Officer (CAO)