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  1. #1
      yahiasyria
    Fri, 21 Dec 2007 06 PM:52:39
    133
    8


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    Accounting
    Accountant
    Accountants
    Accrual Basis of Accounting
    American Accounting Assosiation
    American Institute of Certified Public Accountants (AICPA)
    Amortization -
    Assets
    Audit Report
    Auditing -
    Balance Sheet -
    Board of Directors
    Bonds
    Bonds Premium
    Bonds Discount
    Book Value
    Call Provision -
    Capital Account
    Capital Expenditures
    Capital Gains -
    Capital Losses
    Carrying Value
    Cash Basis of Accounting
    Classification -
    Classified Financial Statements
    Common Stock
    Common Stock Holders
    Comparative Financial Statements
    Conservation
    Consistency Principle -
    Consilidation
    Consolidated Accounting Entities
    Consonlidated Balance Sheet
    Consolidated Financial Statements
    Constant-Dollar Financial Statements
    Account Balance
    Accounting Assumptions (Postulates)
    Accounting Concepts -
    Accounting Constraints -
    Cost / Benefit Relationship / -
    Materiality -
    Industry Practice
    Conservatism -
    Objectivity
    Accounting Cycle
    Accounting Elements
    Accounting Equation
    Accounting Information
    Accounting Objectives
    Accounting Period (Periodicity) -
    Accounting Policies
    Accounting Principles
    Accounting Principles Board (APB)
    Accounting Procedures
    Accounting Research Bulletins
    Accounting Standards
    Accounting Systems
    Accounts Payable
    Accounts Recievable -
    Actual Basis of Accounting
    Accrued Expenses
    Accrued Revenues
    Accumilated Depreciation
    Adjusted Trial Balance
    Adjusting Entry
    Adjustment
    Administrative Expenses
    Allownce for doubtful Account
    Auditor
    Bad Debts
    Basic Accounting Assumptions
    Economic Entity Assumption
    Going Concern (Continuity)
    Monetary Unit Assumption
    Basic Accounting Principles
    Historical Cost Principle
    Revenue Recognition Principle
    Matching Principle -
    Full Disclosure Principle
    Revenue Realization Principle
    Percentage of Completion Principle
    Business Entity ()
    Business Transaction
    Capital
    Capital Expenditure
    Cash -
    Cash Budget -
    Cash Equivalents
    Cash Flow from operations
    Cash Flows
    Cash Inflows -
    Cash Outflows - use of cash -
    Cash Flows Statement
    Certified Public Accountant
    Common Stock
    Comparative Balance Sheet
    Comparative Income Statement
    Conceptual Frameworks -
    Consistency -
    Contra Account -
    Contributed Capital
    Convertable Bonds
    Convertible Stock Preferred
    Copyright
    Corporation
    Cost of Goods Sold
    Cost Principle
    Credit -
    Creditors
    Current Assets
    Current Cost -
    Current Liabilities
    Date of Declaration
    Date of Payment
    Date of Record
    Debit (Dr.)
    Debtors
    Deficit -
    Depletion -
    Depreciation
    Depreciation Expense
    Direct Cost
    Direct Method
    Discount Rate -
    Economic Entities ()
    Equity ( )
    Equity Method -
    Estimated Liability
    Expenses
    Net Cash Flows
    Net Income
    Gross Income
    Net Realiable Value
    Net Working Capital
    Working Capital
    Non-Interest Bearing Note
    Notes Payable
    Notes Receivable
    Paid in Capital
    Partnership -
    Patent
    Pension
    Plant Assets
    equipment
    plant -
    property
    preferred Stock
    Premium
    Prepaid Expenses
    Prepaid Insurance
    Profit
    Profit Margin
    Profitability
    Promissory Note -
    Public Accountant
    Purchases
    Purchases Returns
    Purchases Allowances
    Returns
    Chartered Accountant -
    Qualitative
    Quantitative
    Qualitative Characteristics of Accounting Information
    Relevance
    Understandability
    Extraordinary Items -
    Finacial Accounting Standards Board (FASB) -
    Financial Reporting -
    Financial Statements
    Financing Activities
    Foreign Exchange Rate
    Funds
    Generally Accepted Accounting Principles (GAAP)
    Generally Accepted Auditing Standards (GAAS)
    Goodwill
    Historical Cost
    Income
    Income Statement
    Indirect Method ()
    Interest
    Interim Financial Reports
    Internal Auditing
    Internal Control System
    Internal Revenue Service (IRS)
    Internal Accounting Standards (IAS)
    International Accounting Standards Committee (IASC)
    Inventory -
    Investing Activities
    Investments
    Journal
    Liabilities
    Long Term Investment
    Long Term Liabilities
    Market Value
    Marketable Debt Securities -
    Marketable Equity Securities
    Maturity
    Maturity Date
    Merchandise Inventory
    Mortgage
    Net Assets -
    Objectivity
    operating Activities
    Operating Expenses
    Owners Equity
    Allowance
    Allowances -
    Securities and Exchange Commission (SEC)
    Selling Expenses -
    Shareholders (Stockholders)
    Short Term Investment
    Short Term Notes Payable
    Single Proprietorship
    Statement of Cash Flows
    Statement of changes in Financial Position
    Stock Subscriptions
    Stock Values
    Straight Line Depreciation Method
    Subsidiary Company
    T-accounts
    Temporary Investment (Short Term Investments) ( )
    Treasury Stock
    Absorption Costing System
    Billing on Construction in Process
    Branches
    Capital Maintanance Concept
    Coding
    Completed Contract Method
    Consignee
    Consignor -
    Constant Purchasing Power
    Construction in Process
    Consumer Price Index
    Contract Costs
    Cost
    Contract Debtors
    Contract Revenues
    Contribution Margin
    Cost Price
    Cost Plus Contracts
    Current Cost Approach
    Current Purchasing Power
    Measurement Unit
    Prediction
    Predictive Value
    Feedback Value
    Feedback -
    Reliability
    Reliable
    Timeliness -
    Verifiability
    Neutrality
    Representiational Faithfullness
    Comparability
    Representation
    Realizable Value
    Realization Principle
    Retained Earnings -
    Revenue
    Sales
    Sales Discount
    Sales Returns
    Sales Allowances
    Salvage Value -
    Statement of changes in Owners' Equity
    Statements of Financial Accounting Standards (FASB)
    Stock
    Stock Authorization and Issuance
    Stock Dividends
    Stock Premiums
    Trial Balance
    Unearned Revenue
    Unrealized Loss
    Unrealized Profit - Unrealized Gain
    Utilities Expenses -
    Working Papers
    Worksheet
    Data Collection
    Dealers -
    Deffered Gross Profit -
    Departmental Contribution Margin
    Direct Costing System
    Entry Value Method
    Estimated Price -
    Exit Value Method
    Fixed Price Contracts
    Format
    General Price Level Adjusted Historical Cost (GPLA)
    GNP Implicit Price Deflator
    Gross Profit
    Hire Purchase
    Hire Sale
    Holding Gains
    Holding Losses
    Inflation
    Input Method
    Installment Purchase
    Installment Sale
    Long Term Contracts
    Maintanance of Nominal Capital
    Maintanance of Real Capital
    Measurement Basis
    Measurement Bias -
    Realization
    Realized Income
    Replacement Cost
    Responsibility Accounting
    Segments
    Segment
    Selling Price
    Short Term Contracts
    Standard Costs
    Accounting System
    Budget
    Conversion -
    Corporate Earnings
    Current Cost Accounting
    Debenture Bonds
    Dividends
    Earned Surplus
    Earning per Share
    Effective Interest Rate
    Financial Accounting
    Finacial Forecast
    Fiscal Year
    Fixed Assets
    General Price Index
    Mix of Sales
    Monetary Items
    Monetary -
    Net Realizable Value
    Nominal Value
    Nonmonetary Items
    Operating Income -
    Output Method
    Percentage of Completion Method
    Planning
    Control
    Price Index
    Price Level Changes
    Profit Maximization
    Weighted Average (WA) - -
    Whole Sale Price Index
    letter of credit -
    Letters of Credit -
    General Price Level
    Tax - Taxation
    Income Tax
    Inflation Accounting
    Intangible Assets
    Intangible
    Intercompany Liablities
    Levarage
    International Standards on Auditings (ISAs)
    Peer Review
    Quality Control
    Assurance Services -
    Compliance Audit -
    E-Commerce
    Evidence
    Independent
    risk
    Information Risk
    operation -
    Strategic Systems Audit
    Adverse Opinion
    Disclaimer of Opinion
    Material Misstatement
    analysis
    activities
    Activity Based Costing (ABC) :
    Flexible Budget :
    variance - variances -
    Just in Time (JIT) ɡ
    Activity Based Management (ABM) :
    Indirect Costs
    Actual
    Allocation - :
    Appraisal Costs
    Prevent
    Prevention Costs
    Internal
    Internal Failure Costs
    External
    External Failure Costs
    Artificial
    Reciprocal
    Reciprocal Allocation Method
    Balance Scorecard :
    Behavior
    Batch ɡ
    Calendar
    Contract
    Common Cost
    Assignment
    tracing
    Cost Tracing
    Cost-volume-profit Analaysis (CVP)
    Decentralization ɡ
    Decision - Decisions
    Intercompany Transactions
    Intercompany Elimination
    Static Budget :
    Demand
    Elasticity
    Inelasticity ɡ
    Differential Cost
    Differential Revenue
    Idle Time ( )
    Institute of Management Accountants (IMA)
    Profit Center
    Cost Center
    International Organization for Standardization (ISO) -
    Labor Costs
    Ledger
    Management by Exception
    Safe
    Margin of Safety
    Nonprofit
    Organization -
    Company
    Firm
    Spoilage -
    Leverage
    plan
    Uncertainty
    Value Added Tax (VAT)
    Value Added Costs
    Work-in-process Inventory
    First In First Out (FIFO)
    Last In First Out (LIFO)
    Asset-Based Lending
    Asset-Based Financing
    Debenture ()
    Disclosure
    Accelerated depreciation (of an asset) -/ ( )
    Statements on Auditing Standards (SASs)
    Attestation Services
    Operational Audit
    Strategy
    Qualified Opinion
    Failure
    Quality ɡ
    Relevant
    Scrap
    Seperate
    Seperable
    Sustaining
    Backflush Costing JIT
    Batch-Level Costs :
    Benchmarking ޡ
    Breakeven Point :
    Bullwhip Effect
    Bundled Product :
    Value Chain
    Byproduct
    Joint Product
    Capacity
    Capital Budget
    Competition
    Competitor - Competitors -
    Estimate
    Manufacturing Lead Time = Manufacturing Cycle Time ( )
    Outsourcing :
    Sunk Costs :
    Tariff
    Accumulation of Dividends
    Acquisition
    Activity Ratios
    aggressive Policy -
    Automated Clearing House (ACHs)
    Bankruptcy
    Bearer Bonds
    Bonds
    Book Value Per Share
    Business Risk
    Callability
    Cash Budget
    Collection Float
    Common Stocks C/S
    Compensating Balance
    Compensations
    Conservative Policy
    Consolidation
    Merge
    Convertibility
    Cost of Capital
    Credit Terms
    Credit worthiness
    Date of Declaration
    Date of Payment
    Date of Record
    Debenture Bond
    Default Risk
    Degree of Financial Leverage (DFL)
    Degree of Operating Leverage (POL)
    Disbursements float
    Discount
    Dividend Policy
    Dividenf Yield
    Draft
    Earnings Per Share (EPS)
    Efficient Portfolio
    Electronic Fund Transfer (ATM)
    EX-dividend Date
    Exogenous
    Factoring
    Financial Forecasting
    Financial Instruments
    Financial Risk -
    Flotation Cost
    Going Private
    Going Public
    Growth & Expansion
    Indexed Bonds
    Indifference Curve
    Inflation Forecasting
    Interest Rate Risk
    Investment Risk -
    Lease
    Leverage Ratios
    Market Risk
    Maturity Matching
    Medium of Exchange
    Merge -
    mortgage Bond
    Nonmarket Risk
    Norms
    Operating Cycle
    Optimal Amount
    Optimal Portfolio
    Par value = Face Value
    Participation
    Portfolio Management
    Portfolio Risk
    Portfolio Theory
    Profit Maximization
    Precautionary Measure
    Preemptive Rights
    Preferred Stocks (P/S)
    Permium
    Primary Market
    Priority in Assets & Earnings
    Profitability Ratios
    Purchasing Power Risk
    Quick Ratio
    Redeemability
    Registered Bonds -
    Reverse Stock Splits
    Secondary Market
    Serial Bonds -
    Shareholders Wealth
    Solvency Ratios
    Speculation
    Stability of Eanings
    Stock Dividend ( )
    Stock Split
    Stock Warrants
    Takover
    TradeOff
    Tender Offer
    Total Risk
    Treasury Bills
    Treasury Stock ( )
    Undrwriting Costs ( )
    Voting Rights
    Zero-Coupon Bonds


    Combination -
    Comercial Policy
    Commodity
    Comaparattive advantage
    Comaparattive statics
    Competition
    Competitive firm
    Competitive Market
    Cometitor
    Complementary Good
    Concave
    Concepts
    Conduct
    Consumer
    Consumer Good
    Consumer's surplus
    Consumption
    Contaction
    convex
    cost
    cost Curve
    Cost Schedule
    Cross Elasticity of Demand
    Curve
    Cut thorat Competition
    Demand
    demand curve
    demand schedule
    dependent variable
    deficit
    desire
    derivation
    derived
    derived demand
    determinants od demand
    determinants of Supply
    differentiation -
    diminish
    diminishing marginal returns
    diminishing marginal Utility
    Direct
    Direct relation
    Direction
    discrimination
    Diseconomies of scale
    distrbution
    downward-sloping
    Economic Analysis
    Economic efficency
    economic goal
    economic growth
    economic loss
    Economic model
    Economic Profit
    Economic Stability
    Economic System
    Econimic theroy
    Ecionmics
    Economies of Scale
    Economy
    Effective Demand
    Efficiency
    Efficient
    Employment -
    Elastic demand
    Elestic Supply
    Elesticity of Demand
    Elesticity of Supply
    Energy
    Entrepreneur - -
    Envelope Curve
    Equality
    Equilibrium
    Equilibrium position
    Equilibrium Price
    Equilibrium quantity
    Equity
    Excess -
    Excess demand
    Excess Supply
    Exchange
    Expansion Path
    Expectation
    explicit
    explicit cost
    Export
    Exports
    Export Subsidy
    Externality
    External diseconomies
    External ecomomise
    Factor of Production
    Factor endowment
    firm
    Fixed Cost
    Scarcity -
    accreation
    adverse balance
    aging Schedule
    Accounting changes
    8-K
    A diverse workforce increases the candidate poo
    A diverse workforce is more creative
    A diverse workforce reflects the population
    abandonment ( ,
    abatement ..
    ABC/activity based costing /
    Ability to analyze
    ability to reimburse
    Ability to respect viewpoints of other members
    able-bodied poor
    abrasion
    absence
    Absenteeism
    absolute
    Absolute Amount
    absolute contract
    absolute endorsement
    Absolute priority
    absolute title
    absorption
    absorption cost
    Absorption Costing System* *
    abstract of title
    abundance
    abundance
    Abundance Economy
    Accelerated depreciation (of an asset)* -/ ( )*
    acceleration
    Acceleration Clause
    Acceleration Principle
    acceptance bank
    acceptance bill of exchange
    Acceptance Check
    acceptance for honour
    Acceptance of the offer
    Acceptances
    accident insurance
    accident rate
    Accidental Death & Dismemberment
    Accomplishment
    accordance
    Account
    account and risk
    Account Balance* *
    accountabilite
    accountability
    Accountant* *
    Accountants* *
    Accounting
    Accounting and reporting models
    Accounting Assumptions (Postulates)* *
    Accounting Concepts* - *
    Accounting Constraints* - *
    Accounting Cycle* *
    ACCOUNTING DIVERSITY
    Accounting Elements* *
    Accounting Equation* *
    ACCOUNTING EVENT
    Accounting income ()
    Accounting Information* *
    ACCOUNTING MEASUREMENT AND DISCLOSURE
    accounting method /
    Accounting Objectives* *
    ACCOUNTING PERIOD
    Accounting Period (Periodicity)* - *
    Accounting Policies* *
    Accounting practices
    Accounting principles
    Accounting Principles Board (APB)* *
    Accounting Procedures* *
    Accounting Research Bulletins* *
    Accounting Standards* *
    Accounting Systems* *
    ACCOUNTING TIMING DIFFERENCE
    ACCOUNTING TREATEMENT
    Accounting* *
    Accounts Payable* *
    accounts receivable financing
    Accounts Recievable* - *
    Accretion
    Accrual accounting
    Accrual Basis of Accounting* *
    Accrual Concept
    accrued dividend
    Accrued Expenses* *
    ACCRUED INVENTORY
    Accrued Revenues* *
    Accumilated Depreciation* *
    Accumulate
    Accumulated Depreciation
    Accumulated other comprehensive income
    Accumulated profit
    accumulating . . .
    Accumulation Distribution Line
    accuracy . .
    accurately
    Achieve
    Acid test ratio
    ACKNOWLEDGEMENT OF INDEBTEDNESS
    Acknowledgments
    acquired needs theory
    acquiring
    Acquisition ȡ
    Acquisition cost
    ACQUISITION COST
    Acquisitions
    Acquisitions and investments
    ACRONYM
    ACTION PLANS
    Actionability
    activator
    Active Balance
    Active loan /
    Active saving account /
    active training methods
    activities* *
    Activity Based Costing (ABC)* : *
    Activity Based Management (ABM)* : *
    Actual amount /
    actual asset
    Actual Basis of Accounting* *
    Actual Cost of Work Performed
    actual costs
    actual data ɡ
    Actual loss
    actual tare
    Actual* *
    Actuarial gains and losses
    ACTUARIAL METHOD
    Actuarial present value
    actuary
    Actuary (insurance) ( )
    ad hoc arbitrator
    ad valorem
    ad valorem tariff
    ad valorem tariff
    ad valorem tax
    add /
    Additional asset stipulation
    Additional credit
    Additional credit
    additions and betterments
    additions and betterments
    Adequacy of coverage
    Adequate . .
    Adequate disclosure
    Adequate Disclosure
    adequately .
    adherence
    adjudication .
    adjudication order
    ADJUNCT ACCOUNT
    Adjustable rate /
    Adjustable-rate mortgage
    ADJUSTED BOOK VALUE
    Adjusted cost of capital
    Adjusted interest rate
    Adjusted operating profit
    Adjusted operating profit
    Adjusted return on assets /
    Adjusted return on equity
    Adjusted Trial Balance* *
    ADJUSTING ENTRIES
    Adjusting Entry* *
    adjustment bond
    Adjustment* *
    Administration
    Administrative efficiency
    administrative expense
    Administrative expense rate
    Administrative Expenses
    Administrative Law
    adulteration
    ADVANCE
    Advance account
    advance bill
    Advance commitment
    Advance deposit
    Advance deposit requirement
    advance payment bond
    Advanced Micro Devices
    adventure .
    adverse impact
    Adverse Opinion* *
    advertisement
    advertising agency
    advertising allowance ()
    advertising campaign
    Advertising Costs
    advertising medium
    Advisory letter
    Affiliated Companies "
    Affiliated corporation
    affiliates
    Affinity diagram
    Affirmative Action Plan
    Affirmative covenant
    Affordability index
    After acquired clause
    Age of inventory
    Aged portfolio
    agencies . . .
    AGENCY
    Agenda
    Agent
    AGGREGATE
    Aggregate inventory management techniques
    aggressive
    Aggressive growth mutual fund
    aging of accounts receivable
    Aging of loans
    aging of portfolio
    Aging schedule
    Aging, accounts receivable
    Agio
    Agreed- upon procedure /
    AGREED-UPON PROCEDURES
    Agreement
    Agreement among underwriters
    Agreement in restraint of trade
    agribusiness
    Agricultural land
    AICPA
    Air cargo
    Air express
    Air freight
    Air mail
    Airline
    Airway Bill
    algorithm - ɡ
    All equity rate
    All risk insurance
    Allied member
    All-in cost
    Allocating Resources
    Allocation of loan proceeds ()
    Allocation of net income
    Allocation of net income
    Allocation of resources
    Allocation* - : *
    Allocation, appropriation of profits
    Allonge
    Allotment -
    Allotted Deposit
    Allowance for Doubtful Accounts
    Allowances* - *
    Allownce for doubtful Account* *
    ally doctrine
    alternative dispute resolution
    Alternative mortgage instruments
    amend . . - .
    Amendment
    amendment
    American Accounting Assosiation* *
    American Institute of Certified Public Accountants (AICPA)* *
    American stock exchange
    Amortization ( )
    Amortization factor
    Amortized loan
    Amount outstanding
    analogy
    Analysis Certificate
    Analysis of Financial Statements
    Analysis of Variance
    analysis* *
    Analyst expectations
    analytical
    analytical .
    ANALYTICAL PROCEDURE
    analyzing business Earnings
    Analyzing Liquidity and Solvency
    and remote
    Announcement date
    Announcement Date
    Annual basis
    Annual effective yield
    Annual exclusion
    Annual financial statements
    Annual fund operating expenses
    Annual Report
    Annual reports
    Annual wage plan
    Annual/annualised percentage rate /
    Annualized
    Annuitant ,
    Annuity
    Antedate
    anticipate
    Anticipate Problems
    Anticipated
    Anticipated profit
    anticipated rate
    Antidilution
    Antitrust laws
    anti-trust laws
    apparently . . .
    Applicability
    Application for membership
    Application for withdrawal
    Application Programs
    apportion
    appraisal cost
    Appraisal Costs* *
    Appraisal ratio
    appraisals . .
    Appreciation
    approach
    appropriate ɡ
    Appropriation request
    approval
    Approving . . .
    aptitude
    Arbitrage
    ARBITRATION
    Archive Plan
    Area
    arithmetic ȡ
    Arithmetic mean return
    arm's length transaction
    arrangement
    Arrears
    Articles of agreement
    Articles of association
    Articles of incorporation
    artificial divisions
    Artificial* *
    As per advice
    ascertain
    ASelf-Correcting System
    Asked price
    Asking Price
    Aspects
    Aspects . . . . .
    assembly line production
    assertion ϡ ѡ ɡ ɡ
    assessed for impairment
    Assessing Performance
    Assessments
    asset turnover ratio
    Asset-Based Financing* *
    Asset-Based Lending* *
    Assets* *
    assign arbitrary weights to ratios
    Assignable
    assigned
    assigned stock
    Assignee
    assigning . . . .
    Assignment
    Assignment . . ۡ
    Assignment* *
    Assimilation
    associated ϡ . ڡ
    Association of Government Accountants
    Assumed name
    Assumed risk
    assumption:
    Assumptions
    Assurance
    assurance ϡ
    ASSURANCE OF DELIVERY AND CORRECT COUNT
    Assurance Services* - *
    assured
    astray
    asymmetric
    Asymmetric information
    AT COST
    At the market
    attainment ޡ
    attending meetings . . . . . .
    Attestation Services* *
    Attorney at law
    Attorney general
    Attorney in fact
    Attorney-client privilege
    Attribute *
    Attributes ա
    Auction
    Auction markets
    Auctioneer
    Audit Charter
    Audit committee /
    AUDIT COMMITTEE
    AUDIT DOCUMENTATION
    AUDIT OBJECTIVE
    Audit ratio
    Audit Report* *
    AUDIT RISK
    Auditing* - *
    Auditor* *
    auditory learners
    Autarky/ Self- Sufficiency /
    authentication ޡ
    Authorised stock
    Authoritarian or directive
    Authority to purchase
    Authorized stock
    Auto Sales
    Auto Zone, ɡ
    automated
    Automated clearinghouses
    Autonomous Investment
    auxiliary ϡ
    Auxiliary Records
    Available for Sale Securities
    Available-for-sale financial assets
    Average daily purchases
    Average Investment in Plant Assets
    Average loan term / /
    Average Profit Method
    Average tare
    Average unit cost
    Average Workweek
    Awareness of global economic environment
    Back bill
    Back charges
    Back label
    Back pay
    Backer
    Backflush Costing* JIT*
    Back-haul
    Backing List
    Backlog
    Back-order
    Back-to-Back Credit
    BACK-TO-BACK LETTER OF CREDIT
    Back-to-work movement
    BACKUP
    backward chaining
    Bad debt
    Bad Debts Ratio
    Bad Debts* *
    Bad delivery
    Bad faith
    Badger
    Bail bond
    balance carried forward
    Balance of Payments
    Balance of trade
    Balance Scorecard* : *
    Balance sheet matching
    Balance Sheet* - *
    BALANCED SCORECARD
    Bandwidth
    BANK ACCEPTANCE
    Bank commissioner
    Bank control
    Bank interest /
    Bank of Issue
    Bank rate /
    Bank reconciliation
    Bank reconciliation procedure /
    bank supervisions, banking authorities
    Banker
    banking authorities
    Bankruptcy
    banquet style
    Bar Chart
    Bargain counter
    Bargain purchase option
    Bargain purchase option
    Barter
    Barter transactions
    base fact
    base pay
    base price
    base rate
    Baseline
    baseline cost
    Baseline performance standards, providing
    Basic Accounting Assumptions* *
    Basic Accounting Principles* *
    basic assumptions
    BASIC DEFENSE INTERVAL
    Basic Industry
    Basic Wage /
    basing point pricing
    Basis of Consolidation
    Basis Point
    Batch ɡ
    BATCH COSTING
    batch processing -
    Batch* ɡ *
    Batch-Level Costs* : *
    behalf
    behavior evaluation method
    Behavior* *
    behavioral interviews
    Behavioral Theories
    BEHAVIOURAL ACCOUNTING
    BELOW THE LINE
    Benchmark
    benchmark positions
    Benchmarking* ޡ *
    benchmarks
    BENEFICIARY
    Benefits
    best commercial paper
    Best Efforts Offering
    best known
    BEST PRACTICES
    Best-efforts basis
    bet the company
    bewildering
    bias
    bid and asked
    bid price
    Bidding
    BIFURCATED
    Bilateral agreement
    Bill of exchange /
    bill of health
    BILL OF LADING
    Bill of Lading
    BILL OF MATERIALS
    billing
    Billing on Construction in Process* *
    BILLS PAYABLE
    BILLS PURCHASED
    binding arbitration
    Binomial distribution
    Biological transformation
    Biometric
    Black Market
    BLACK MARKETS
    Black-Scholes option pricing model
    BLANK ENDORSEMENT
    BLANKET AUTHORIZATION
    Blue Chip .
    Blue Chips
    blue-chip stock
    board .
    board of directors
    Board of Directors* *
    bona fide / /
    bona fide occupational qualification
    Bond Premium
    Bonded Areas
    Bonded Goods
    Bonds
    Bonds Discount* *
    Bonds Premium* *
    Bonds* *
    bonus
    BOOK COST
    Book keeper
    Book of Original Entry "
    Book Value /
    Book Value
    BOOKKEEPING
    Boolean
    Boolean expression
    Boolean variable
    Borrowing
    Borrowing capacity
    Bottleneck Inflation
    Boundary ϡ
    Boundary-less organization
    Bounded
    bracket
    Brainstorming
    Branches* *
    brand
    Brand name
    Brand Name
    BREACH OF CONTRACT
    BREAK-EVEN
    Break-even analysis
    BREAK-EVEN EQUATION
    Breakeven Point* : *
    Breakout
    breakthrough
    bribe
    Brokerage firms
    brute-force
    Budget at Completion
    Budget Center /
    Budget Committee
    BUDGET PERFORMANCE REPORT
    Budget Period .
    Budget variance
    Budget* *
    Budgetary aid
    BUDGETARY DEFICIT
    Budgetary surplus
    Building Permits
    Bullwhip Effect* *
    Bundled Product* : *
    Burden
    bureaucratic
    bureaucratic structure
    Business Combination
    Business accounting
    Business Administration
    BUSINESS ANALYST
    business capacity
    Business Crisis
    Business economics
    Business Entity
    BUSINESS ENTITY PRINCIPLE
    business information processing
    business initiative
    Business Inventories
    Business plan /
    Business risk /
    Business Transaction* *
    Business valuation
    Business* Combination
    business-to-business
    business-to-consumer
    Buyer / Lessor /
    BUYER AS BROKER
    Buyer Equilibrium
    Buy-sell agreements
    Buy-side analyst
    bylaws
    bypass -
    Byproduct* *
    By-Products
    Calculation of reserve
    Calculation of reserve
    Calendar* *
    Call Provision* - *
    Callable
    CALLABLE BOND
    Callable bonds
    callback
    CANCEL SUPPORTING DOCUMENTS
    Cancelled debt
    Candidate
    capabilities
    Capability
    Capable process
    Capacity to reimburse
    Capacity Utilization
    Capacity* *
    Capital
    Capital Account* *
    Capital Adequacy-Asset quality-Management-Earnings liquidity /
    CAPITAL ASSET
    Capital Assets
    Capital Backing of Loans
    Capital Budget* *
    Capital cost allowance
    Capital Employment Ratio
    CAPITAL EXPENDITURE
    Capital Expenditure* *
    Capital Expenditures* *
    Capital gain
    Capital Gains and Losses
    Capital Gains* - *
    Capital grant
    CAPITAL INTENSIVE
    Capital leases
    Capital Losses* *
    Capital Maintanance Concept* *
    CAPITAL OUTLAY
    CAPITAL REDUCTION
    CAPITAL REPLACEMENT
    Capital structure
    Capital surplus
    Capitalization
    CAPITALIZATION
    Capitalization of leases
    CAPITALIZATION OF MAINTAINABLE EARNINGS
    CAPITALIZATION RATE
    CAPITALIZED COSTS
    capturing .
    capturing market
    CARRIAGE AND INSURANCE PAID TO
    Carriage Paid To
    CARRY FORWARD
    Carrying Value* *
    case analysis
    Cash accounting
    Cash advance /
    CASH AGAINST DOCUMENTS
    Cash and due from banks
    Cash and equivalents
    cash and near-cash
    Cash application process
    Cash assets
    CASH BASIS OF ACCOUNTING
    Cash Basis of Accounting* *
    Cash book,
    Cash box / /
    Cash budget
    Cash Budget* - *
    CASH CLEARING ACCOUNT
    cash control
    Cash count
    Cash credit /
    CASH DEBT COVERAGE RATIO
    Cash deficit
    Cash deposit
    CASH DISBURSEMENTS
    Cash disbursements journal /
    CASH DISCOUNT
    Cash Dividends
    Cash donation
    Cash Equivalent
    Cash Equivalents* *
    Cash flow
    Cash flow after investment
    Cash flow analysis
    Cash flow efficiency
    CASH FLOW FROM OPERATIONS
    Cash Flow from operations* *
    Cash flow risk
    Cash Flows Statement* *
    Cash Flows* *
    cash grant
    Cash grant
    CASH IN ADVANCE
    CASH IN BANK
    Cash in bank and near cash ()
    Cash in banks
    Cash in hand
    Cash in vault
    Cash Inflows* - *
    Cash input
    cash journal
    Cash journal,
    Cash management
    Cash Margin
    Cash Mobility Mapping
    Cash On Delivery
    CASH ON HAND
    cash on hand
    Cash outflow /
    Cash Outflows - use of cash* - *
    Cash outlay
    Cash pattern /
    Cash pattern /
    Cash per share
    CASH PORTION
    Cash position
    CASH PROFIT
    Cash projection
    CASH RATIO
    Cash receipt journal
    Cash receipt journal
    CASH RECEIPTS
    CASH RESERVE RATIO
    Cash suspense account
    Cash suspense account
    Cash* - *
    Cash-basis accounting
    Cashier
    Cash-to-current-liabilities ratio
    Categories . .
    categorization
    Cause and Effect
    cause and effect
    cause and effect diagram
    Central Limit Theorem
    Central Planning
    centralized organization
    certainty equivalent net
    CERTAINTY OF PAYMENT
    CERTIFICATE OF ANALYSIS
    Certificate of Deposit
    CERTIFICATE OF INSPECTION
    CERTIFICATE OF INSURANCE
    CERTIFICATE OF MANUFACTURE
    CERTIFICATE OF OBLIGATION
    Certificate of Origin
    CERTIFICATE OF ORIGIN
    CERTIFICATE OF ORIGIN FORM A
    Certificate of Surveillance or Inspection
    Certificate Of Weight
    CERTIFICATE OF WEIGHT
    Certificates of deposit
    CERTIFICATION (LEGALIZATION) ()
    CERTIFIED FINANCIAL PLANNER
    CERTIFIED FINANCIAL STATEMENTS
    Certified Public Accountant* *
    ceteris paribus
    Chain Banks
    Chamber of Commerce
    Chamber of Industry
    Change in accounting principle
    Change in equity position
    Change in working capital
    Changeovers
    chaos
    Character-based lending
    characteristics ɡ
    Chart of Accounts / //
    charter ߡ
    Chartered Accountant* - *
    CHARTERED FINANCIAL CONSULTANT
    Charts of account / //
    CHATTEL MORTGAGE CONTRACT
    Checking account
    Checks and balances
    checksums
    Chief accountant
    Chief financial officer ( / )
    circuitry
    Circular Flow
    Circulating Capital
    Citizen Self Help Society
    CLAIM
    Classification of Accounts
    Classification* - *
    Classified Balance Shee
    Classified Financial Statements* *
    CLAUSED BILL OF LADING
    CLEAN BILL OF EXCHANGE
    CLEAN BILL OF LADING
    CLEAN COLLECTION
    CLEAN LETTER OF CREDIT
    CLEAN ON BOARD BILL OF LADING
    Clearance Papers
    Clearinghouse
    clerical .
    clerk ȡ ݡ
    Client outreach
    Client retention rate ()
    Client screening
    Closing balance
    Closing cost
    Closing Exchange Rate
    clustering
    Coaching
    Co-destiny accounts
    Coding* *
    coefficient correlation
    coefficient of determination
    Coefficient of Exploitation
    Coercion
    coercive
    Coinsurance Clause
    collateral
    Collateral savings / /
    Collateral substitute /
    Collected Payments
    collectibility
    COLLECTING BANK -
    COLLECTION PAPERS
    collection period
    COLLECTION PERIOD
    Collection Security Clause
    Collective Economy
    collective bargaining agreement
    COLLECTIVE INVESTMENT SCHEME
    COLLUSION
    combination
    combined
    COMBINED BILL OF LADING
    Combined cost of funds /
    Combined Financial Statements
    COMBINED TRANSPORT
    COMBINED TRANSPORT BILL OF LADING
    Combining and segmenting contracts
    commenting
    Commercial Denomination
    Commercial funding
    Commercial Invoice
    Commercial loan
    Commercial paper
    Commercial paper
    Commission
    commissions
    Commissions and fees
    Commitment
    COMMITMENT
    commitments
    committed cost
    Commodity
    Commodity Gold
    Common cost
    Common Cost* *
    COMMON EQUITY
    COMMON LAW
    common law doctrine
    COMMON SIZE ANALYSIS
    Common Stock Holders* *
    Common Stock* *
    Common stockholder equity
    common-sense
    Communicating Results
    Communication skills
    Communication strategies
    Communism
    COMPANY LIMITED BY GUARANTEE
    Company* *
    Comparability
    Comparability Concept
    Comparability of financial statements
    Comparable data
    Comparative Balance Sheet* *
    Comparative Financial Statements* *
    Comparative Income Statement* *
    compares .
    comparison
    Comparisons
    compatibility
    Compensating
    Compensating balance
    COMPENSATING BALANCES
    COMPENSATING ERROR
    compensation
    Compensatory Contract
    competence
    Competency
    Competency model
    competent
    Competition* *
    competitive
    Competitor - Competitors* - *
    Competitors
    Complement
    Complete a structured or an open-ended questionnaire. .
    Complete a task inventory
    Completed Contract Method
    Completed contract method
    COMPLETED CONTRACT METHOD OF ACCOUNTING
    Completed Contract Method* *
    Complex capital structure
    compliance
    COMPLIANCE AUDIT
    Compliance Audit* - *
    Complicated
    Component materials
    components
    Components of share holders equity ()
    comporator
    Compound interest
    Compound interest rate /
    Compound rate growth ()/
    Compounding Consideration
    comprehensive income
    Comprehensive planning
    compromise ء ͡
    Compromise
    Compulsory savings /
    computational
    computed term
    Computer Controls
    Computer System
    computer-assisted audit tools
    computer-based systems
    Computing
    conceal
    Concealment
    Concept Reliability
    concepts
    Concepts Catalog
    Conceptual Design
    Conceptual Formulation
    Conceptual framework
    Conceptual Frameworks* - *
    concern ɡ
    Concervatism Concept
    Concessional debt
    Concessional loan
    conclusion
    conclusions
    Concurrency ().
    CONDITION OF GOODS
    CONDITIONAL SALES CONTRACT
    Conduct ߡ
    Conduct the investigation. .
    confederation
    Conference call
    Confidence estimate
    confidential information
    Confidentiality .
    Confidentiality Agreement
    Configuration
    CONFIRMATION
    Confirmed Documentary Credit
    Conflict of interest
    conflicting
    Conflicts
    Conflicts of interest
    conform
    conformity . .
    confound the audit process
    confront
    confused . .
    congruence
    conjecture and refutation
    conjecture and refutation
    conjunction
    Consciousness .
    consequences . .
    Conservation* *
    Conservatism (prudence) ( )
    Conservatism Concept
    CONSERVATISM PRINCIPLE
    Conservatism* - *
    conservative
    Conservative principle
    CONSIGNEE
    CONSIGNEE MARKS
    Consignee* *
    CONSIGNMENT
    Consignment sales
    Consignor* - *
    Consilidation* *
    Consistency Concept
    Consistency of accounting policies
    Consistency Principle*
    Consistency* - *
    consistent
    console
    Consolidate maturities
    Consolidated Accounting Entities* *
    Consolidated balance sheet /
    Consolidated Financial Statements* *
    Consolidated profit (loss) () /
    Consolidation method
    Consolidation Procedures
    Consonlidated Balance Sheet* *
    CONSORTIUM
    Constant coefficient
    Constant currency terms
    CONSTANT DOLLAR
    Constant Purchasing Power
    Constant Purchasing Power* *
    Constant-Dollar Financial Statements
    Constant-Dollar Financial Statements* *
    constituencies
    constitute . . .
    constrained behavior
    constraint ѡ
    constraint analysis
    Constraints And Costs
    Construction Contracts
    Construction in Process* *
    CONSTRUCTION IN PROGRESS
    Construction revenues
    Construction-in-progress
    constructive
    CONSULAR DECLARATION
    CONSULAR INVOICE
    Consulting
    consumed
    Consumer Confidence
    Consumer credit
    CONSUMER PRICE INDEX
    Consumer Price Index* *
    Consumers Sovereignty
    Consumers Freedom of Choice
    Consumers' Surplus
    consuming . .
    consummated
    Consumption Function
    Consumption Fund
    Consumption point
    CONSUMPTION SMOOTHING
    Contemporary Finance
    context
    CONTINENTAL MODEL
    contingencies probable
    contingency . . .
    CONTINGENCY BUDGET
    CONTINGENCY PLAN
    Contingency Theories
    CONTINGENT ASSET
    Contingent Behavior
    Contingent Behavior
    Contingent consideration
    contingent for resale
    Contingent gains and losses
    Contingent Liability
    Contingent liability (contingency)
    Contingent reserve
    continued .
    continuity
    CONTINUITY ASSUMPTION
    Continuous Budgeting
    CONTINUOUS IMPROVEMENT
    Continuous probability function
    Continuous random variable
    Contra Account* - *
    CONTRACT COSTING
    Contract Debtors* *
    Contract Revenues* *
    Contract* *
    Contractor work breakdown structure
    CONTRACTUAL ALLOWANCE
    Contractual Credit
    Contractual loan term
    Contractual stipulation for additional asset
    contrast
    Contrasts
    CONTRIBUTED ASSETS
    Contributed Capital
    Contributed Capital* *
    Contribution
    Contribution margin -
    Contributory plan
    CONTROL ACCOUNT
    Control environment /
    CONTROL LEVEL
    Control* *
    controllability
    CONTROLLABLE COST
    CONTROLLER
    Controlling Enterprise
    Controlling Interest
    convenience
    CONVENTION
    conventional
    conversant .
    converse .
    Conversion -
    conversion cost
    CONVERSION COSTS
    Convertable Bonds* *
    Convertible
    Convertible Stock
    Convertible Stock Preferred* *
    ****ING THE BOOKS
    coordinated
    Coordination
    Copyright* *
    core business rule
    Core expenditures
    CORE PROCESS
    Corporate Earnings* *
    Corporation* *
    Correction
    Corrective Action
    CORRESPONDENT BANK
    corresponding . .
    correspondingly
    CORRUPT .
    Cost
    Cost Push Inflation
    Cost to Cost basis
    COST & FREIGHT
    COST & INSURANCE
    Cost / Benefit Relationship* / - *
    COST ACCUMULATION METHODS
    Cost allocation /
    COST ALLOCATION
    Cost and Expense Concept
    Cost and Freight
    COST AND FREIGHT... (CFR)
    COST AVOIDANCE
    Cost behavior pattern
    Cost Behaviors .
    Cost Center* *
    Cost Concept
    Cost containment
    Cost control
    Cost efficiency /
    Cost estimate
    Cost Estimates
    Cost Insurance and Freight- CIF
    cost of equity capital
    COST OF FINISHED GOODS
    Cost of funds
    Cost Of Goods Available for Sale
    Cost of Goods Manufactured
    COST OF GOODS SOLD
    Cost of Goods Sold* *
    Cost of portfolio administration
    Cost of Production Report
    Cost Overrun
    Cost per hire
    Cost per loan made /
    Cost Plus Contracts* *
    Cost Plus Fixed Fee Contract
    Cost Price* *
    COST PRINCIPLE
    Cost Principle* *
    cost ratio
    Cost Recovery Method
    Cost sharing
    Cost structure
    cost structure analysis
    Cost Tracing* *
    Cost Variance
    cost volume profit analysis
    Cost* *
    COST, INSURANCE AND FREIGHT
    Cost, Insurance and Freight
    COST-BASED PRICING
    COST-BENEFIT
    Cost-benefit analysis -
    COST-CENTRE
    Cost-effectiveness
    COST-PLUS
    Cost-plus contracts
    Cost-volume-profit Analaysis (CVP)* *
    Cost-volume-profit analysis - -
    counterfeit
    Countervailing Duties
    COVENANT
    Covenants
    coverage
    Coverage ratio
    CPI / Consumer Price Index
    Crashing
    Crawling Active
    CREATIVE ACCOUNTING
    credibility
    CREDIT
    Credit availability
    Credit balance
    Credit bureau
    Credit ceiling
    Credit cooperative /
    Credit delivery model //
    credit deterioration
    Credit Facilities
    Credit for Payments
    credit information bureau
    Credit Line
    CREDIT NOTE
    credit officer
    Credit policy /
    Credit rating
    Credit rating agency
    Credit Risk
    Credit Sales
    Credit scheme
    Credit to microenterprises
    Credit union
    Credit* - *
    Credit-in-kind
    Creditor
    Creditors* *
    Credits for Acceptance
    Creditworthiness
    Creditworthy
    Creditworthy
    creeping user requirements
    Crime and Misappropriation of Assets
    criteria
    criterion
    critical importance
    Critical path
    Critical path method
    Crop credit
    Crossover discount rate
    crucial
    cryptographic
    Cryptography / /
    culpability
    cumbersome . . .
    Cumulative
    Cumulative effect
    cumulative preferred stock
    Currency gap
    Currency gap ratio
    Currency matching
    Currency Pooling
    CURRENCY RISK
    Current Assets* *
    Current Cost Accounting* *
    Current Cost Approach* *
    Current Cost* - *
    Current Exchange Rate
    Current Liabilities* *
    Current- Non Current Method
    Current Purchasing Power* *
    Current Rate Method
    current ratio
    Current repayment rate / /
    Current terms
    cushion
    Custody
    Custom Broker
    Customization
    customs
    CUSTOMS AND EXCISE
    Customs Bond
    Customs Clearance
    Customs Declaration
    Customs Declaration Form CDF
    Customs Duties
    Cutoff Date
    cyberspace
    Cycle counting
    Cyclical Stocks
    Daily balancing
    Data Collection* *
    Data conversion
    Data filed
    DATA FIXATION
    data toggle
    Database /
    Database Management Systems
    Database software
    Date of Declaration* *
    Date of Payment* *
    Date of Record* *
    DAYS SALES OUTSTANDING
    day-to-day basis
    Dealers* - *
    DEBENTURE
    Debenture Bonds* *
    Debenture* ()*
    Debentures
    DEBIT
    Debit (Dr.)* *
    Debit balance /
    Debt capacity /
    Debt financing /
    Debt financing /
    Debt maturity
    Debt Securities
    Debt to Equity Ratio
    Debtor
    DEBTORS
    Debtors* *
    Debt-to-asset ratio
    Debt-to-equity ratio
    Decentralization* ɡ *
    Decimal fractions
    Decision - Decisions* *
    DECISION MAKING
    decision support systems
    decision-making
    Decisively
    Declare .
    Declining balance method
    Declining balances
    Dedicated fee /
    Deductible expense /
    Deed In Lieu Of Foreclosure
    DEED OF TRUST
    default loan
    Default loan
    Defensive Stocks
    Deferred charge, deferred expense (balance sheet, asset ɡ ( ɡ /
    Deferred expenditure
    DEFERRED EXPENDITURE
    Deferred income taxes
    DEFERRED PAYMENT LETTER OF CREDIT
    deferred revenue
    Deferred tax expense
    Deffered Gross Profit* - *
    deficient /
    DEFICIT BUDGET
    Deficit* - *
    Definition
    Deflation
    Deflator
    Degree-of-leverage ratios
    Degressive Graduation
    delayed
    delegate task
    delegates
    delegates authority .
    Delegating
    Delinquency / / ( )
    Delinquency (ratio), delinquency / /
    Delinquency measurement
    Delinquency measurement
    delinquency rate /
    Delinquent client report
    Delinquent loan follow-up report
    Deliver Duty Paid DDP
    deliverable
    DELIVERED AT FRONTIER... (DAF) . . . ( )
    DELIVERED DUTY PAID... (DDP)
    DELIVERED DUTY UNPAID... (DDU)
    DELIVERED EX QUAY (DUTY PAID)... (DEQ)
    DELIVERED EX SHIP... (DES) . . . ()
    delivery of financial services
    Demand
    Demand deposite
    Demand Elasticity
    Demand- Pull Inflation
    Demand Terminology
    Demand* *
    Democratic
    Demonstrated credibility, integrity and discipline
    Demurrage
    denial
    Denominator
    Denominator
    Deny . .
    Departmental Contribution Margin* *
    Departmental procedures
    Dependence
    dependent variable
    dependent variables
    depleting
    Depletion* - *
    Deposit
    Deposit Ticket
    Depreciable cost
    depreciable life
    Depreciation ( )
    Depreciation Expense* *
    Depreciation Methods
    Depreciation* *
    Depressive Graduation
    Depth of outreach
    derivation rule
    Derivative instruments
    Deriving Demand
    Descriptive account number
    Design
    Design patent
    Design-and-build firms
    designated
    Designated financial statements / /
    Designated funds
    Designing financial products
    Destruction
    Detailed balance sheet
    Detection
    Detection risk
    detector
    deterioration
    Determination of strategic options
    determine
    Devaluation
    Devaluations
    Development
    developments
    devise / /
    diagnosing diagnosing
    Diagnostic routine
    dictates . .
    differential cost
    Differential Cost* *
    Differential Revenue* *
    Differentiation strategy
    Dilemma
    diligently
    Diluted
    DILUTED NET INCOME PER SHARE
    Diminishing returns
    Direct administrative expense ratio
    Direct Cost* *
    Direct Costing System* *
    Direct financing leases US
    Direct Method* *
    Direct ownership
    Direct Quotation
    directives
    disagreements .
    disbursement
    Disbursement systems
    Disbursements
    Discipline
    Disciplined Approach
    Disclaimer of Opinion* *
    Disclosure requirements
    Disclosure* *
    Discontinued operations
    Discount
    Discount factor /
    Discount Premium
    Discount Rate* - *
    discounted
    Discounted cash flow (DCF) method
    DISCREPANCIES
    discrepancy
    discretion ѡ
    discretionary cost
    Discriminating Duties
    discuss .
    Dishonoured Cheque
    disintermediation
    Disparate impact
    Disparate treatment
    disposal ,
    disposition . .
    Disposition of assets / /
    disputes . .
    disruption of service
    disruptions .
    Dissavings
    DISTANCES
    distinguish =
    distort
    distorted picture
    Distribute cost among
    Distribution of Incom
    distribution rights
    divergence in
    Diversity concepts and applications
    Dividend
    Dividend in kind
    Dividend Payout Ratio
    Dividend per share
    Dividends* *
    DOCTRINE
    Documentary
    DOCUMENTARY CREDIT
    DOCUMENTARY INSTRUCTIONS
    DOCUMENTARY LETTER OF CREDIT
    DOCUMENTATION
    Documentation requirements
    documented
    DOCUMENTS AGAINST ACCEPTANCE (D/A) ( / )
    Documents against Payment
    DOCUMENTS AGAINST PAYMENT (D/P) ( / )
    Domain
    domain of discourse
    Donated capital
    Donated commodities or services /
    Donated equity /
    Donations and grants ratio /
    Donator, donor
    Dormant savings account /
    doubtful loan
    Downloading
    Downsizing
    downsizing
    Downstream process
    downtime /
    dramatic effect
    dramatically
    drastic change
    Drawback
    Drilling
    Drop-out rate /
    Drop-outs
    Dual presentation
    due / /
    due care
    due consideration
    Due Diligence
    Due to be repaid in
    Due-On-Sale
    dummy
    Dumping
    dumping
    duplicative
    duties . .
    duty of loyalty
    Earliest finish date
    Earliest start date
    Earned income / /
    Earned Surplus* *
    Earning asset
    Earning of Revenue
    Earning per Share* *
    Earnings
    Earnings before interest and taxes
    Earnings on loans
    Earnings per share
    Earnings per share (EPS) ( )
    eavesdrop
    E-Banking
    echo check
    E-Commerce* *
    Econometrics
    Economic Benefits
    economic engine
    Economic Enterprise
    Economic Entities* () *
    Economic Entity Assumption* *
    Economic Equilibrium
    ECONOMIC EXPOSURE
    Economic Fluctuations
    Economic Goods and Services
    Economic life
    ECONOMIC ORDER QUANTITY
    ECONOMIC PROFITS
    ECONOMIC SUBSTANCE
    ECONOMIC VALUE
    Economic value
    economic value added
    ECONOMIC VALUE ADDED
    ECONOMICALLY FEASIBLE
    ECONOMIES OF SCALE
    economies of scale and scope
    Effective hours
    Effective interest method
    Effective interest rate /
    Effective Interest Rate* *
    Effective rate
    EFFECTIVENESS
    Efficiency /
    Efficiency indicator /
    EFFICIENT MARKET THEORY
    elaborate
    Elasticity* *
    Electronic bill presentment and payment
    Electronic Check Clearing House Organization
    Electronic check presentment
    Electronic data capture
    ELECTRONIC DATA INTERCHANGE
    Electronic data interchange
    electronic data processing
    ELECTRONIC DATA PROCESSING
    Electronic fund transfers
    ELECTRONIC FUNDS TRANSFER
    Electronic funds transfer
    Electronic transactions
    Eligibility
    eligible
    eliminate
    elimination
    emanate
    Embargo
    Embedded .
    EMBEZZLEMENT
    Embrace . . .
    Emerging Technologies
    Emotional switching costs
    emphasize .
    Employee morale
    Employment skills testing
    Employment,
    Encashment /
    encompass
    encountered . .
    encumbrance
    End item permutations
    end of period
    Ending
    ENDING INVENTORY
    ENDORSEMENT
    enforcing .
    engagement
    Engagement communication
    Engagement letter /
    Engagement Planning
    Engagement risk audit ( ))
    ENGINEERED COSTS
    Engineering tolerance
    Enhanced ability to attract top-quality employees
    enhancing profit margin
    enlightening
    enormous product output
    ENROLLED AGENT
    ensure . .
    entail
    ENTERPRISE
    enterprise
    Enterprise account management model
    Enterprise development services
    Enterprise Equilibrium
    ENTERPRISE RESOURCE PLANNING
    Enterprise Resource Planning
    Enterprise Solutions Group
    ENTERPRISE VALUE
    ENTERPRISE ZONE
    enthusiasm
    ENTITY
    ENTITY BOUNDARY
    Entity concept
    entity-sustaining activity
    entrepreneur
    Entry Value Method* *
    environment
    Environmental analysis
    Environmental Health Hazards
    Environmental industry
    Environmental Permit
    environmental scan
    Equal principal payments
    Equalising discount rate /
    equilibrium
    Equilibrium income
    Equilibrium rate of Inflation
    Equipment
    Equipment account
    Equipment depreciation //
    Equipment leasing
    Equipment maintenance
    Equipment rental
    equipment* *
    Equity /
    Equity (Owners equity)
    Equity account
    EQUITY ACCOUNTING
    Equity capital
    Equity compensation plans
    Equity financing
    Equity financing, investment ɡ
    equity grant
    Equity grant, donated capital ɡ
    Equity investment
    Equity Method* - *
    Equity multiplier
    EQUITY MULTIPLIER
    equity multiplier ratio
    Equity Securities
    equivalent body
    EQUIVALENT UNIT OF PRODUCTION
    equivalent units
    eradicate
    Ergonomic improvements
    ERP-Enterprise Resource Package
    erroneous
    Error correction
    ERROR OF COMMISSION
    ERROR OF OMISSION
    ERROR OF PRINCIPLE
    Establishing . .
    Esteem needs
    Estimate*
    Estimated annual effective tax rate
    Estimated Liability* *
    Estimated Price* - *
    Estimates .
    Ethical leadership
    ETHICAL STANDARDS
    ethics
    evaluate
    evaluations .
    EVENT RISK
    evidence
    Evidence* *
    EX FACTORY
    EX WAREHOUSE
    Example of presentation,
    exception
    Exceptional Items
    EXCEPTIONAL ITEMS
    Excess cash
    EXCESS OF REVENUE OVER EXPENSES
    Exchange And Politics
    Exchange Conversion Losses
    Exchange Equalization Fund
    Exchange premium /
    Exchange rate /
    EXCHANGE RATE
    EXCHANGE RATE RISK
    Exchange risk, foreign
    Exchange Transaction
    Excluding grants
    execute
    execution
    executive
    Executive cross-functional group
    Executive director
    executive information system
    Executive information systems
    EXECUTOR
    Executory cost
    EXEMPT
    Exemption from presentation
    exhaustive
    Existence
    Existing Home Sales
    Exit Value Method* *
    Expanded Interfacing
    Expectancy
    expectation
    expectations
    EXPECTED ANNUAL CAPACITY
    Expected loss on Contract
    expected sales
    expedite .
    Expediting
    EXPENDABLE
    Expenditure
    Expenditure
    Expense
    Expenses* *
    Experience
    Experiential
    expert
    EXPIRATION DATE
    EXPIRED EXPENSE
    explanation
    Explanations
    explicit and implicit
    explicit knowledge
    Exploration
    EXPLORATORY RESEARCH
    EXPORT BROKER
    Export Credit Insurance
    EXPORT DECLARATION
    Export Declartion Form EDF
    Export Duties
    Export Incentives
    EXPORT LICENSE
    EXPORT MANAGEMENT COMPANY
    Export Prices ex-ag
    Export Quotas
    Export Restraint Agreement
    Export Subsidies
    Exposed* Net* Asset* Position
    EXPOSURE
    exposure . .
    EXPROPRIATION
    Extend the term of a loan /
    extending
    extensively
    EXTERNAL
    External audit
    External auditor
    External Customers
    External Failure Costs* *
    external letters of guarantee
    External Revenues
    External* *
    Extinction
    Extraction
    Extractive Industries
    Extra-Expense Insurance
    extraneous .
    Extraordinary item
    Extraordinary items
    Extraordinary Items* - *
    Ex-Works or EX-Factory
    Face value, par value
    facilities
    Factoring
    FACTORING
    Factoring
    Factoring accounts receivable
    Factors of Production
    FACTORY OVERHEAD
    failover
    Failure to Abate
    Failure* *
    FAIR LABOR STANDARDS ACT
    Fair Market Value
    Fair Value
    Fair value accounting
    Fairness and justice
    faith
    fallout
    false negative
    false positive
    Familiarizes .
    faulty
    feasibility
    Feasibility Study
    feasible
    feasible .
    features
    Fee /
    Fee income
    Fee-based services
    feedback control system
    Feedback Value* *
    Feedback* - *
    Fictitious Price
    FIDDLY
    FIDUCIARY
    Fiduciary
    fiduciary responsibility
    Fiduciary risk
    Field compensation problem
    Field staff
    Figure of merit
    Figures
    File integrity
    Finacial Accounting Standards Board (FASB)* - *
    Finacial Forecast* *
    Final written warning
    Finance charge
    Finance Lease (UK)
    FINANCIAL ACCOUNTING
    FINANCIAL ANALYSIS
    Financial Analysis and Forecasting
    Financial assets /
    FINANCIAL BUDGET
    financial bust
    Financial calculator
    Financial cooperative /
    Financial cost
    financial disclosures
    FINANCIAL ENGINEERING
    Financial Executives International
    Financial flexibility
    Financial forecasting
    FINANCIAL GOALS
    FINANCIAL GUARANTEE INSURANCE
    Financial guarantees
    FINANCIAL INCOME
    Financial indicator
    FINANCIAL INSTITUTION
    FINANCIAL INSTRUMENT
    Financial instruments
    Financial intermediary
    Financial intermediation
    Financial leverage ֡
    FINANCIAL LEVERAGE
    Financial liabilities
    FINANCIAL MANAGEMENT
    Financial management
    Financial modeling
    Financial Models
    Financial objectives orientation
    Financial officer, financial director
    FINANCIAL PLANNER
    Financial Planning
    Financial position
    FINANCIAL POSITION
    Financial productivity
    Financial projection /
    Financial ratio
    FINANCIAL RATIO ANALYSIS
    Financial regulation /
    FINANCIAL REPORT
    FINANCIAL REPORTING RELEASE
    Financial Reporting* - *
    FINANCIAL RESULTS
    Financial risk
    FINANCIAL RISK
    FINANCIAL SCHEDULE
    Financial Sector Matrix
    Financial Sector Trend Analysis
    Financial self-sufficiency
    Financial spread
    Financial stability
    Financial statement audit
    Financial Statements* *
    Financial Strength
    Financial structure /
    Financial supervision //
    Financial sustainability
    Financial viability /
    Financing Activities* *
    FINANCING COST
    Financing cost ratio
    FINANCING THE TRANSACTION
    fine-tuning
    fingerprints
    finished goods
    FINISHED GOODS INVENTORY
    Finish-To-Finish Lag
    Finish-To-Start Lag
    Firm commitment
    Firm* *
    firmware
    First impression
    First In First Out (FIFO)* *
    First written warning
    First-choice supplier
    FISCAL QUARTER
    Fiscal Year* *
    fit . -
    Fixed Asset *
    Fixed Asset Depreciable Cost
    Fixed asset spending ratio
    Fixed Assets* *
    Fixed charge coverage
    Fixed costs
    Fixed Price Contracts* *
    Fixed term deposit
    Fixed Value Unit of Currency
    fixtures
    FLASH REPORT
    FLAT INTEREST
    Flat rate
    Flat-benefit formula
    Flexibility
    Flexible Budget* : *
    FLOAT
    Float
    Floating rate /
    Floating rate /
    Floating Rates
    Floor space utilization
    Flow item /
    Flow of Funds Statement
    Flow rate
    Flow-Through Entity
    fluctuations
    fluctuations in
    Focus Group
    Focus groups
    focusing
    Follow up.
    follow-up
    Follow-Up Activities
    For Tax Price
    forced sale value
    forced savings /
    Forecasting
    forecasting
    FOREIGN CORRUPT PRACTICES
    Foreign Currencies
    Foreign Currency Statements
    Foreign exchange contracts
    Foreign Exchange Rate* *
    Foreign Exchange Stabilization Fund
    Foreign Transaction
    FORENSIC ACCOUNTING
    FORESEEABLE
    Formal financial institution
    Format* *
    former . -
    formidable
    Forward Contract
    Forward Exchange Contract
    Forward Option Contract
    Forward or Future Exchange Rate
    Fourfold Perspective of Controls Model
    framework
    Framework for the Preparation and Presentation
    Franchise
    Franchise Agreement Obligations
    fraud
    Fraud prevention and detection
    fraudulently
    FREE ALONGSIDE SHIP
    FREE CARRIER
    Free Enterprise System
    Free Exchange Rate
    FREE ON BOARD
    FREE ON BOARD (FOB) ()
    Free on Board destination
    Free On Board FOB
    Free on Board shipping point
    FREE ON RAIL; ɺ
    FREE TRADE AGREEMENT
    FREE TRADE ZONE
    FREELY NEGOTIABLE
    freeware
    FREIGHT COLLECT
    Freight-in
    frontier
    Front-office
    Fulfilling
    Full cost accounting
    Full Costing
    Full disclosure ()
    Full Disclosure Principle* *
    Functional Budget
    Functional Currency *
    Functional Requirements
    Fund accounting
    fundamental
    fundamental basis. .
    Fundamental errors
    Fundamentals of Finance
    funds ɡ
    Funds provided from operating activities
    Funds* *
    Funeral club
    Fungibility /
    Fungible
    Furloughed Employee. .
    furnish . .
    Future Benefits
    Future-state vision
    GAAP
    Gain (loss) from currency adjustments ()
    Gain contingencies
    Gains
    Gap analysis
    Gap ratio
    Gap Report
    Gap risk
    gauging systems
    Gearing Ratio
    Gender analysis ()
    GENERAL AGREEMENT ON TARIFFS AND TRADE
    General Guarantee
    General Journal
    General journal, journal
    general ledger
    General ledger, ledger
    General price
    General Price Index* *
    General Price Level
    General Price Level Adjusted Historical Cost
    General Price Level Adjusted Historical Cost (GPLA)* *
    General Price Level* *
    General treasury fund
    Generally Accepted Accounting Principles (GAAP)* *
    Generally Accepted Auditing Standards (GAAS)* *
    GEOGRAPHICAL SEGMENT
    geometry
    GLOBAL BOND
    GLOBAL CUSTODY
    Global Income Tax
    GLOBAL MUTUAL FUND
    GLOBALIZATION
    GNP Implicit Price Deflator* *
    go in depth
    goal
    goal congruence
    Goals And Benefits
    Going Concern (Continuity)* *
    going concern assumption
    Going Concern Concept
    Going concern principle ()
    Going Public
    Going to Court
    GOLDEN RULES OF ACCOUNTING
    Goods In Process Inventory ڡ
    goods available for sale
    goods in transit
    Goodwill ()
    Governance /
    Governmental Accounting
    Governmental grants
    Grace period
    GRACE PERIOD
    Grace period
    Graduated tax / /
    GRADUATED TAX
    Grant income
    Grant income for financial
    Grant income for financial services
    Grant, subsidy ͡
    granting . .
    granting of credit
    Grants related to assets
    Grievance rates
    Gross Domestic Product
    GROSS DOMESTIC PRODUCT
    Gross Domestic Product -GDP
    Gross Income* *
    Gross investment
    Gross margin
    Gross margin method
    Gross margin percentage
    Gross margin percentage ratio ()
    GROSS NATIONAL PRODUCT
    GROSS NEGLIGENCE
    gross negligence
    Gross Profit
    GROSS PROFIT MARGIN ANALYSIS
    GROSS PROFIT MARGIN ON SALES
    GROSS PROFIT METHOD
    Gross requirements
    GROSS SALES
    GROSS WEIGHT
    Group
    GROUP ACCOUNTS
    Group guarantee
    Group Intercompany Transactions
    Group-based lending
    Growing trends loan default
    growth
    Growth investing
    Growth Stocks
    Guarantee Allowance
    Guarantee funds
    Guaranteed residual Value
    Guarantor
    Guidance planning
    guilty
    halt
    Handling Cost
    Harbor or Port Dues
    HARD COSTS
    Hardware
    HARMONIZED SYSTEM
    Harmonized System
    hash total /
    HEAD OF HOUSEHOLD
    head office
    HEADCOUNT
    Headcount projection
    Health Certificate
    Health insurance
    Healthy loan ()/()
    HEDGE FUND
    HEDGING
    Hedging
    HELD TO MATURITY
    held to maturity
    Held-to- maturity securities
    Held-to-maturity investments
    HIDDEN ASSET
    Hidden costs
    hierarchy
    High Technology
    higher quality and lower price
    highest quality products
    High-level implementation plan
    High-tech industry
    High-value account relationships
    HIRE AND PURCHASE AGREEMENT
    Hire Purchase
    Hire Sale* *
    hiring . .
    Histogram
    Historical cost /
    HISTORICAL COST ACCOUNTING
    Historical cost convention
    Historical Cost Principle* *
    Historical Cost* *
    Historical Exchange Rate
    Historically valued assets -
    hoaxes
    Holder in Due Course
    Holding Companies
    Holding Company
    Holding Gains* *
    Holding Losses* *
    holding period
    hospitality
    hostile
    HOSTILE TAKEOVER
    HOUSE AIR WAYBILL (HAWB (
    Household budget /
    Housing Starts ( )
    HUMAN CAPITAL
    Human relations
    Human resource management
    Human-resource infrastructure
    Hurdle Rate
    Hurdle rate
    Hyperinflationary economies
    hypothesis
    Hypothesis testing
    IASB
    Identifiable
    identification
    Identified financial reporting framework
    identifies . .
    identity
    Idle balances
    Idle cash
    Idle Time* ( )*
    If-converted method
    IF-THEN syntax
    IMA
    Imbalance
    Immature biological assets
    imminent
    IMMOVABLE
    impact
    impact
    IMPACT
    Impact analysis
    Impact assessment
    IMPAIRED ASSETS
    Impairment
    Impairment of
    Impairment of securities
    Impairment of securities
    IMPAIRMENT OF VALUE
    impart . .
    IMPERSONAL ACCOUNTS
    implement . .
    implementation
    Implementation teams
    Implementing
    implications . .
    implicit
    implicit in
    Implicit interest rate lessor ()
    IMPLICIT RATE OF INTEREST
    IMPLIED WARRANTY
    Import License
    Import Prices ex-oi
    Impractical
    Imprest Fund " "
    improper
    Improvement
    Imputed cost of capital
    IMPUTED VALUE
    in accordance with
    in compromise with
    in conformity with
    in Excess of Par Value
    in payment of
    in violation of
    inaccuracies
    inadvertently
    Incentive scheme
    Inception of the lease
    Income (Net income) ( )
    Income account
    INCOME CAPITALIZATION
    Income Elasticity of Demand
    INCOME GEARING RATIO /
    Income Realization Concept
    INCOME SMOOTHING
    Income statement
    Income Stocks
    income summary
    Income Tax* *
    Income* *
    INCOMPETENCE
    Inconsistencies
    INCORPORATED
    incorporates
    incorporation
    Incorporation /
    Increased Exposures
    Increasing asset turnover
    INCREMENTAL
    Incremental borrowing rate lessee
    incremental budgeting
    Incremental Cost
    INCREMENTAL COST OF CAPITAL
    Incremental rate of return /
    INCUR
    INCURRED BUT NOT REPORTED
    Independence
    independent contractor
    Independent variable
    Independent* *
    Indexing factor
    indicate -
    indicative of one point in time
    indicative planning
    indicators
    INDIFFERENCE CURVE
    INDIFFERENCE POINT
    indirect approach
    Indirect Costs* *
    Indirect method planning
    Indirect Method* () *
    Indirect ownership
    Indirect Quotation
    INDIRECT SHAREHOLDING
    Indirect targeting
    indispensable
    Individual contribution
    Individual lending
    individual motivation
    individual tasks
    Induced cost
    INDUCEMENT
    INDUCTIVE ACCOUNTING THEORY
    Industrial Production
    INDUSTRIAL PROPERTY FORM
    INDUSTRIAL REVENUE BOND
    Industrial Work
    INDUSTRY ANALYSIS
    Industry Practice* *
    Inelasticity* ɡ *
    infection
    Inflation
    INFLATION
    Inflation
    INFLATION ACCOUNTING
    Inflation Accounting* *
    Inflation adjustment
    Inflation* *
    Informal financial intermediary
    Informal insurance scheme
    Information Era
    Information gathering
    Information management
    Information processing
    Information Risk* *
    INFORMATIONAL RETURN
    Informed Consent
    INFRASTRUCTURE
    infrastructure
    Infusion of borrowed funds
    inherent
    In-house banks
    initial
    Initial balance
    Initial Claims
    Initial direct costs
    Initial Franchise Fee
    initial public offering
    Initialization
    initialization and start-up
    Initiate .
    In-Kind And Cash Transfers
    In-kind reimbursement
    In-kind subsidies /
    INLAND REVENUE
    innovation
    Input Method* *
    inquiries . .
    Insecurity
    INSERTION ORDER
    INSIDER TRADING
    insidious .
    Insolvency /
    Insolvency Risk
    inspection
    INSPECTION CERTIFICATE
    Installment Method of Determining Gross Income
    Installment Purchase* *
    Installment Sale* *
    Installment Sales
    instances .
    Instantaneous Depreciation
    Institute of Internal Auditors
    Institute of Management Accountants
    Institute of Management Accountants (IMA)* *
    Institution building
    Institutional capacity
    Institutional capacity building
    Institutional loans received
    Instrumentality
    insulates .
    insurance
    INSURANCE CLAIM
    Insurance fund
    INSURANCE PREMIUM
    INSURED
    Insurnace Premium
    Intangible asset
    Intangible Assets* *
    Intangible* *
    Integral
    Integral Accounting . "
    Integral periods
    INTEGRATED FINANCIAL MODEL
    integrated receivables
    Integrated systems
    Integration
    INTEGRITY
    INTELLECTUAL CAPITAL STATEMENT
    intellectual property
    intended .
    intended for sale
    INTENSIVE
    Intent to sell
    interaction with major facets of audit
    Intercept
    Intercompany Elimination* *
    Intercompany Liablities* *
    Inter-Company Pricing
    Intercompany Transactions* *
    Interest charged on declining balance
    Interest due
    interest in overdue payments
    Interest rate margin /
    Interest rate risk /
    Interest rate sensibility
    Interest rebate
    Interest receivable
    Interest spread
    Interest unpaid
    Interest* *
    Interest-bearing account
    Interest-bearing deposit
    Interest-rate differential
    interim
    interim ,
    INTERIM AUDIT
    INTERIM EARNINGS
    Interim Financial Reports* *
    interim financial statement
    Interim financial statements (reports) ()
    Interim periods
    Interim Statement
    interim treaty
    INTERMEDIARY
    INTERMEDIATE GOALS
    INTERMEDIATION COST
    Internal Accounting Standards (IAS)* *
    INTERNAL AUDIT
    Internal Auditing* *
    internal auditor
    INTERNAL AUDITOR
    Internal Control System* *
    INTERNAL CONTROLS
    Internal Failure Costs* *
    Internal rate of return
    Internal Revenue Service (IRS)* *
    Internal Revenues ( )
    Internal* *
    INTERNALLY GENERATED
    International Accounting Standards Board
    International Accounting Standards Committee (IASC)* *
    INTERNATIONAL CHAMBER OF COMMERCE (ICC) ( )
    International Organization for Standardization (ISO)* - *
    International Standards on Auditings (ISAs)* *
    Internet relay chat
    Internet Service Providers
    Interpretation of cash flow
    interrelationships
    Interruption
    intervention
    Interview the incumbent if available. .
    Interview the supervisor or a group of coworkers
    Interviews
    intimidating
    Intrinsic value
    introduces .
    intruder
    intrusion
    Intuitive knowledge
    inventoriable cost
    Inventories
    inventory
    inventory conversion ratio
    inventory levels
    INVENTORY SHRINKAGE
    INVENTORY TURNOVER
    Inventory Valuation
    Inventory* - *
    investigated .
    Investing Activities* *
    Investment
    Investment budget
    Investment Certificate
    Investment grant
    Investment income rate
    Investment of Surplus Funds
    Investment Tax credit
    Investments* *
    invisible hand
    invisible hand
    invoice price
    invoices
    invoke
    involvement
    IPO ( initial price offering )
    irregularity
    irrelevant
    IRRELEVANT COST
    IRREVOCABLE LETTER OF CREDIT
    isolated
    Issuance
    ISSUANCE DATE OF THE DOCUMENTS
    Issuances of debt
    issue price
    Issued stock
    Issuing House
    it is worth noting
    ITEMIZED DEDUCTIONS
    iteration
    jeopardy
    Job analysis and job description methods
    job cost sheet
    JOB COSTING
    Job descriptions
    job order cost
    job rotation
    Job satisfaction
    Job specifications
    Joint account
    joint Expense
    Joint Product* *
    Joint stock companies
    Joint Stock Company
    Joint Venture
    JOINT VENTURE
    journal
    Journal Entry
    Journal voucher
    Journal* *
    Journal, general journal
    Journalize (to)
    Judicial decision making
    Jurisdiction
    Just in Time (JIT)* ɡ *
    Just in time costing system
    just in time inventory
    Justice
    Just-in-case inventory
    Just-In-Time
    Just-in-time manufacturing
    Kaizen
    keep books
    Key interest rate
    Key management personnel
    Key performance indicator
    Key Terms
    keystroke
    Kitting of parts
    knowledgeable
    Label -
    labeling
    Labour Cost "
    Labour Rate and Usage Variance ɡ
    lack of
    Lag
    LAG TIME
    Lagging
    Laissez-faire
    land improvements
    LANDED COST
    large-quantity production
    Last In First Out (LIFO)* *
    Last-in-first-out
    Late fee on loans
    Late payment
    LATIN AMERICAN MODE
    Law Firm
    law of demand
    Layoffs
    LEAD SCHEDULE
    Lead Time
    Leadership concepts and applications
    Leadership Styles
    Leading Indicators /
    LEADING&DIRECTING
    LEAD-TIME
    Lean
    Lean implementation milestones checklist /
    lean manufacturing
    Lease payment receivable
    Lease payments
    Lease term
    lease/ lessee and lessor / /
    Leased asset
    Leasee
    LEASEHOLD
    Leasehold amortisation
    LEASEHOLD IMPROVEMENTS
    Leasehold improvements
    Leases
    Ledger
    legal capital
    LEGAL ENTITY
    Legal life ()
    LEGAL RISK
    Legal Risks
    Legislation
    Legislative Process
    LEGITIMACY THEORY
    legitimate
    Lender
    Lending methodologies
    lends
    lenient
    less customer loyalty
    LESS THAN CONTAINER LOAD
    Lessee
    Lessor
    LETTER OF AUTHORIZATION
    LETTER OF AWARENESS
    LETTER OF CREDIT
    letter of credit* - *
    LETTER OF CREDIT, CONFIRMED
    LETTER OF CREDIT, IRREVOCABLE ϡ
    Letters of Credit* - *
    Leverage
    Leverage ratio
    Liabilities ()
    liabilities
    Liability account /
    Liability management
    liaison committees
    Libor
    Librarians
    License Export
    Licensed financial institution
    lien
    lien corporation
    lies in
    Life expectancy
    Life insurance
    Life of a loan /
    Lifetime customers
    likelihood
    Limitation
    Limitation of scope
    limited liability
    Line of Credit
    Linear equation
    linear performance
    Liner regression
    Linked liabilities /
    Liquid assets
    Liquidation
    Liquidation value
    Liquidity
    Liquidity adequacy ratio
    Liquidity management
    Liquidity position
    Liquidity Ratio Requiremen
    Liquidity requirements
    Liquidity risk
    Liquidity shortage
    Liquidity squeeze
    Liquidity threshold
    list price
    Loan agreement
    Loan application
    Loan application procedure
    Loan appraisal /
    Loan ceiling
    Loan charges
    Loan collateral
    Loan disbursement
    Loan guarantee
    loan loss provision
    Loan loss provision /
    Loan loss ratio /
    Loan maturing
    Loan officer productivity
    Loan outreach
    Loan portfolio
    Loan portfolio turnover
    Loan pricing
    Loan processing /
    Loan recovery
    Loan rescheduling ratio
    Loan tracking system
    Loan use
    Loan volume and value growth assumptions
    Loan write-off /
    Loans outstanding ()
    Lobbying
    Local area network (LAN)
    Local Currency
    Lock-Up Period
    lofty goals
    Logic
    Logistics
    Long- Lived Assets
    LONG RUN GOALS
    Long Term Construction Contracts
    Long Term Contracts* *
    Long Term Investment* *
    LONG TERM LIABILITIES
    Long Term Liabilities* *
    Long-range planning
    Long-term assets ( )
    Long-term borrowing
    Long-term investing
    long-term investments
    Long-term liabilities ( )
    Loss contingencies
    Lower of cost or market
    lower-of-cost-or-market
    Lower-of-cost-or-market (LCM) rule
    lump-sum purchase
    M2M -
    Macroeconomic Analysis
    Magnetic ink
    magnitude
    MAGNITUDE
    mainframe
    Maintain . .
    Maintain records
    Maintanance of Nominal Capital* *
    Maintanance of Real Capital* *
    MAINTENANCE
    maintenance -
    Maintenance and cleaning
    MAINTENANCE OF ACCOUNTS
    Major Customers
    Majority
    Majority Ownership
    make-or-buy decision
    Make-or-Pay -Decisions
    MAKER
    Malicious . .
    maliciously
    MALPRACTICE INSURANCE
    Management Accounting
    MANAGEMENT ACCOUNTING
    Management Assessment of Internal Controls
    Management auditor /
    Management by Exception* *
    MANAGEMENT BY OBJECTIVES
    Management by objectives
    management chart
    Management control
    Management indicator
    Management information
    MANAGEMENT INFORMATION SYSTEM
    Management Information System (MIS) /
    management report
    Management representation letter
    Management's Acceptance of Risks
    Management's discussion and analysis
    MANAGERIAL FUNCTIONS
    Managerial planning
    Mandatory
    Mandatory Pay Cut
    MANDATORY TRANSFERS
    Manifest -
    manipulate
    MANUAL TAG SYSTEM
    Manufacturing Accounting
    Manufacturing Costs
    Manufacturing Lead Time = Manufacturing Cycle Time* ( )*
    Manufacturing Margin
    manufacturing overhead
    Manufacturing Statement
    Margin analysis /
    Margin of Safety "
    Margin of Safety Ratio
    Marginal analysis /
    Marginal Cost
    Marginal cost pricing /
    Marginal Costing
    marginal performer
    Marginal Revenue
    MARINE INSURANCE
    Market
    Market debt capital ()
    Market interest rate
    Market intermediation
    Market led solutions for financial services
    Market penetration / /
    Market Price
    Market Production
    Market Research ޡ
    Market research /
    Market segment
    Market terms /
    Market Testing
    Market value
    Market value approach
    Market Value Method
    Market Value* *
    Marketable Debt Securities* - *
    Marketable Equity Securities* *
    Marketable securities
    Marketable securities
    Marketing channel
    Marketing positioning
    market-level activity
    market-place
    MARKUP
    Markups and Markdowns ɡ
    MARSHALLING
    master budget
    Master budget
    master file
    Match Fundint
    MATCHING CONCEPT
    Matching Concept
    matching output to customer demand
    Matching Principle* - *
    matching problem
    Material amount
    Material misstatement
    Material Misstatement* *
    MATERIAL WEAKNESS
    Materiality
    materiality
    Materiality Concept
    Materiality level
    MATERIALITY PRINCIPLE
    Materiality* - *
    materials requisition form
    Mathematical Analysis
    matrices
    matrix
    matters .
    Maturity
    MATURITY DATE
    Maturity Date* *
    Maturity mismatch
    Maturity Value of A Note
    Maturity* *
    Maturity, maturity date ޡ
    maximization assumption
    Maximum likelihood
    Meals and incidentals
    meaningless
    Measurability
    Measure
    measurement
    Measurement Basis* *
    Measurement of Profit or Loss
    Measurement Unit* *
    Measures of central tendency
    Measuring Company Efficiency
    MEDIA PLAN
    MEDIAN
    mediator .
    Medium Rang Planning
    MEDIUM TERM
    Membership
    memos
    mentioned
    Merchandise Inventory
    Merchandise Inventory Turnover
    Merchandise Inventory* *
    Merchandising Budget .
    mere
    Merger
    mergers
    merit ɡ ޡ
    messiness
    Method of lending
    methodical
    methodologies
    Methodology
    Methodology view
    MEZZANINE FINANCING
    Micro Economic theory : ڡ
    Microbanking Bulletin
    Micro-borrower
    Microcredit
    Microeconomic Analysis
    Microentrepreneur
    Microfinance
    Microfinance institution (MFI)
    Milestone
    milestones
    Minimum capital requirements
    Minimum lease payments
    ministerial
    MINOR MATTERS
    Minority Interest
    minute divisions
    MISCELLANEOUS
    Miscellaneous expenses
    Miscellaneous income /
    Misleading
    misrepresentation
    Mission statement
    Mission-Critical Skills
    misstated
    misunderstood
    Mitigation
    Mix of Sales* *
    Mixed Costs
    Mixed Income
    modern management
    Modified Accelerated Cost Recovery
    modified cash basis
    modulate
    Molds
    Monetary Items
    Monetary Base
    Monetary Capital
    Monetary Gold
    Monetary Inflation
    Monetary Items* *
    Monetary- Non Monetary Method /
    Monetary policy
    Monetary Unit Assumption* *
    Monetary* - *
    Money laundering
    MONEY MEASUREMENT CONCEPT
    Money Multiplier
    Money Supply
    Money-guard /
    Moneylender
    MONITOR
    Monitoring /
    Monitoring and evaluation /
    Monitoring indicators finalized
    Monitoring Progress
    Monopolist
    Monopoly
    Monthly payment
    Monthly reviews
    Moral hazard. .
    Mortality rate
    mortgage
    Mortgage
    Mortgage bank
    Mortgage financing
    Mortgage interest /
    Mortgage of Commercial Bill
    Mortgage of Documents
    Mortgage of Documents
    Mortgage* *
    Most likely value
    motivated .
    Motivation concepts and applications
    Motivation to learn
    MOVING AVERAGE
    Moving Average
    Moving Average Price Method
    Moving Exchange Parity or Exchange Rate
    Multicasting
    Multiemployer plans
    multilateral treaty
    Multinational Corporations
    Multiple Costing
    Multiple- Step-Form of Income Statement
    multiple-stage
    Multiple-step income statement
    MULTIPLE-STEP INCOME STATEMENT
    Multipurpose institution
    Municipal obligations
    Musical Chairs
    mutual funds
    Mutual Liability Contract
    Mutually exclusive
    narrative
    National Income
    National Output
    National Production
    natural business year
    natural resources
    Needs assessment and analysis
    Negative rate of interest /
    NEGOTIABLE BILL OF LADING
    Negotiable Instruments
    NEGOTIATING BANK
    Net Assets* - *
    Net Capital Employed
    Net Capital Gain
    Net Capital Loss
    Net Cash Basis
    Net cash debit balance
    Net Cash Flows* *
    Net cash requirement /
    Net cash revenue
    Net income from operations
    Net Income* *
    Net investment
    Net loss
    Net method
    Net Pay
    Net Portfolio Value
    Net Present Value
    Net Purchases
    Net Realiable Value* *
    Net Realizable Value* *
    Net Sales
    Net settlement system
    Net Tangible Assets
    Net Working Capital* *
    Neutrality* *
    no physical existence. .
    no-interruptible
    Nominal
    Nominal Accounts
    NOMINAL ACCOUNTS
    Nominal interest rate
    Nominal Value* *
    Non cancelable leases
    Non Controling Interest
    non resources
    Non -Tariff Barriers
    Nonbank financial institution /
    Nonbudgeted expenses
    Non-Business Expenses
    Noncash expense
    Non-Cumulative Preferred Stock
    Non-Interest Bearing Note* *
    Non-Interest Bearing Note* " ".
    Noninterest income
    Non-Monetary Items
    Nonmonetary Items* *
    NON-NEGOTIABLE
    Non-Operating Expenses
    Non-Operating Income
    Non-Participating Preferred Stock
    Nonperforming loan
    Non-Profit Corporations
    Nonprofit* *
    nonrecurring
    Nonscreened
    Nonsufficient funds check
    Non-Taxable Gross Income
    Nontrade receivables
    No-Par Stock
    Normal Balance of Accounts
    Normal capacity
    Normal Costs
    Normal Income
    Normal Operating Cycle
    normative performance
    norms
    notch
    Note payable
    Note receivable
    Note to financial statements ()
    Notes Payable* *
    Notes Receivable* *
    notifies . . .
    numerator
    Obfuscation
    object code
    OBJECTIVITY PRINCIPLE
    Objectivity* *
    obligation period
    Obligations
    observable
    observation
    observations .
    Observations
    Observe incumbents and make notes
    observing .
    obsolescence
    obtain
    Occupancy expenses
    occurrence
    OCEAN BILL OF LADING
    Off-balance-sheet risk
    Office materials
    office stationary
    office supplies
    Official or Fixed Rate
    OFFSET ACCOUNT
    offsetting
    Often-Forgotten Rules
    omitted . . .
    On-call worker
    On-costs
    ONE BEST WAY OF MANAGEMNT
    One-on-one
    ongoing business
    Ongoing savings
    Onlending
    On-time repayment /
    On-time repayment rate / /
    On-us clearing
    Open Market Operations
    Opening balance
    Opening Entries
    operating results
    Operating account
    Operating Accounts
    Operating activities
    Operating budget
    Operating cash flow
    Operating cost /
    Operating Costing
    Operating Cycle
    Operating deficit
    Operating department /
    Operating Expenses* *
    Operating Income* - *
    Operating indicators
    operating lease
    Operating leases
    Operating or System Programs
    Operating Segment
    Operating subsidy
    Operating surplus
    Operation* - *
    Operational Audit* *
    Operational efficiency / /
    Operational excellence
    Operational expenses
    Operational performance
    Operational Planning
    Operational plans
    Operational review /
    operational self-sufficiency
    Operational self-sufficiency
    Operational sustainability
    Operations officer
    OPPORTUNISM
    OPPORTUNISTIC BEHAVIOUR
    Opportunity cost
    opportunity cost
    Opposites
    OPTIMAL RESOURCE UTILIZATION
    OPTIMISM
    optimization of
    Optimizing Capital Structure
    ORDER INTAKE
    organic
    Organisation chart
    Organisational structure
    Organization Cost
    Organization Period
    Organization Structure
    Organization* - *
    Organizational breakdown structure
    ORGANIZATIONAL CHART
    ORGANIZATIONAL GOALS
    organizational impacts of
    ORGANIZATIONAL MANUAL
    Orientation to learning
    ORIGINAL DOCUMENTS
    Origination fee
    Other comprehensive income
    Other-than- temporary impairment
    outcome
    outcome
    Outcome of contract not estimated reliably
    Outlines
    Outplacement Services
    Output
    Output Method* *
    Outputs
    Outreach
    Outreach indicator
    Outsourcing
    Outsourcing* : *
    OUTSTANDING
    Outstanding balance of loan principal
    Outstanding Stock
    Over Trading ""
    Overall
    OVER-BILLING
    OVERDRAFT
    Overdraft facilities
    Overdue, past-due
    OVERHAUL
    Overhead budget
    Overhead costs
    overlapping
    Overlapping operations
    overloads
    overlooked
    oversee . .
    Oversight
    Overstated
    Overstocked
    overwhelming -
    owe ( )
    Owners Equity
    Owner-occupied property
    ownership
    PACKING LIST
    PACKING LIST
    Paid in Capital* *
    paid-in capital in excess of par
    Paid-In Capital in Excess of Stated
    Paid-on-production
    Pair-wise Ranking
    PAR VALUE
    Par Value Stock
    Paradoxical Evolution of Information Technology
    Parallel
    Parallel Activities
    Parent Company " "
    PARENT COMPANY
    Parent Subsidiary Affiliations
    Parenthical explanations
    parity check
    Partial Planning .Sectorial Planning
    participate in
    participating
    Participating Preferred Stock
    participatory budget
    Participatory rapid appraisal
    PARTIES TO THE CREDIT
    Partnership* - *
    partnerships
    Passbook ( )-
    Passbook savings /
    Passing Deposite / Transit Deposit
    PASSIVE ACTIVITY
    Passive training methods
    Password
    Past-due loan /
    Patent
    Patent* *
    Patents
    Pay off
    Payable on demand
    Payback Period
    paychecks
    payee
    Payee of a Note
    Payment date - /
    payment guarantee
    Payment in advance
    Payment in arrears
    Payment in kind
    PAYMENT ON ACCOUNT
    Payment overdue
    Payment Period /
    Payment voucher /
    Payment, repayment ڡ /
    Payroll
    PEARLS system
    Peer lending guarantee
    Peer Review* *
    Peer-to-peer network /
    Penalty
    Penalty income
    Penalty interest
    Pending loan
    Penetration rate
    Pension* *
    PER DIEM
    PERCENTAGE DESIGN
    Percentage of Completion Method* *
    Percentage of Completion Principle
    Percentage-of-completion
    Perception
    Perceptions
    perfect interchangeability
    performance
    Performance chart
    Performance incentive scheme
    Performance indicator
    PERFORMANCE INDICATORS
    Performance of Audit Work
    Performance review
    Performance standard
    Performing loan
    Performing the Engagement
    Periodic Inventory System
    periodically
    periodicity assumption
    peripheral device
    permanent . .
    Permanent asset ɡ /
    Permanent Income
    permissible
    Permit . .
    PERPETRATE
    perpetrate
    perpetual ʡ
    perpetual inventory
    Perpetual inventory system
    Personal guarantee
    Personal Holding Company
    Personnel expenses
    Personnel Planning
    Personnel time ratio
    perspective ѡ ɡ
    PERSUASIVE
    pertain ȡ ա ܡ
    pertinent
    pertinent
    pertinent
    Petty cash
    phasing
    Physical asset
    Physical Controls
    physical inventory
    PHYSICAL INVENTORY
    physical linkage of
    Physiological needs
    Phytosanitary Certificate
    PIECEMEAL
    Pilot Plants
    Pilot test
    Placement
    Plan the investigation
    plan* *
    Planned Saving
    PLANNING
    Planning* *
    Plant Assets* *
    plant* - *
    platform
    Pledged Assets
    Pledging
    Pledging accounts receivable
    plurality
    POINT OF SALE
    Point of total assumption
    POLICY - PROCEDURES - RULES
    POLITICAL COSTS HYPOTHESIS
    POLITICAL RISK
    POLITICAL RISK
    polled .
    pollution.
    Pooling-of-interests method
    POPULARITY
    portfolio
    Portfolio at risk
    Portfolio diversification
    Portfolio in arrears
    Portfolio income
    Portfolio outstanding
    Portfolio quality /
    Portfolio report
    Portfolio review
    Portfolio risk
    Portfolio turnover
    Portfolio yield, yield on (loan) portfolio ɡ
    Position account
    Positioning statement /
    POSITIVE ACCOUNTING THEORY
    Positive and Normative
    Positive rate of interest
    Positive reinforcement
    positive/normative /
    Post a entry (to)
    POST DATE
    Postal savings bank
    Post-balance-sheet events
    post-closing trial balance
    post-closing trial balance
    Postdated Cheques
    posting
    potential
    Poverty level
    PPI / Producer Price Index
    Practitioner /
    practitioners
    prearranged
    precautionary
    Precautionary savings
    precautions .
    precise
    precisely
    PRECOMPUTER
    PREDECESSOR AUDITOR
    predetermined
    Prediction* *
    predictions
    Predictive Value* *
    preemptive right
    PREEMPTIVE RIGHT
    Preemptive Right of Stockholders
    Pre-engagement stage
    Preface
    preferably
    preferences
    Preferred Stock
    preliminary annual
    Preliminary savings /
    Prematured loan
    Prematuring, acceleration of maturity
    Premium on Band
    Premium* *
    Pre-operating Cost
    PRE-OPERATING COSTS
    Prepaid Expenses* *
    Prepaid Insurance* *
    preprinted forms
    prerfered Stock
    prescribed
    presence
    Present Value
    PRESENT VALUE
    Present worth of a stream of future income
    Present worth of an annuity factor
    presumed
    presumes . .
    prevalent . .
    Prevent* *
    PREVENTATIVE
    Preventative
    prevention ڡ
    prevention cost
    Prevention Costs* *
    Previous year
    previously
    price ceilings
    Price Controls
    price discrimination
    Price Elasticity
    Price Index* *
    Price level accounting
    Price Level Changes* *
    Price targets
    Price-to-Book Ratio
    Price-to-sales ratio
    Pricing Options
    Pricing Risky Securities
    Pricing structure
    primary
    PRIMARY DEALER
    prime rate
    Principal Budget Factors
    Principal overdue
    prior
    prioritizes
    Prior-period adjustments
    Private development bank ()
    Privatization
    privileged
    PRO FORMA
    PRO RATA
    probabilities .
    Probability
    PROBABLE
    Procedural
    procedures
    Proceeds from disposals of investments and other assets
    Proceeds of a Note
    Process
    process cost
    PROCESS COSTING
    Process Mapping
    Processes
    Procurement Planning
    Producers' Surplus
    Product Attribute Ranking
    product cost
    PRODUCT COST
    Product Costing
    PRODUCT INVOICE
    Product satisfaction survey
    Product viability
    production budget
    PRODUCTION BUDGET
    Production Costs
    Production Function
    Production Lines
    Production Possibilities
    Production Possibilities
    PRODUCTIVE ACTIVITY
    Productive Life
    Productivity
    Productivity indicator
    productivity of the workers
    product-level activity
    products
    PROFESSION
    Professional Auditing Standards
    Professional development
    Professional Ethics and Standards
    PROFESSIONAL FEE
    Professional responsibility
    PROFICIENCY
    Proficiency and Due Professional Care
    Profit
    PROFIT AFTER TAX
    PROFIT CENTER
    Profit Center* *
    Profit centre accounting and budgeting
    PROFIT MARGIN ON SALES
    Profit Margin Ratios
    Profit Margin* *
    Profit Maximization* *
    Profit sharing
    Profit* *
    Profitability
    Profitability ratio
    Profitability* *
    Profitable
    Profitable fee structure
    Proforma financial statements /
    Pro-Forma Invoice
    Program evaluation and review technique-(PERT) ()
    PROGRESSIVE TAX
    prohibits . .
    Projections /
    proliferation
    prominence
    PROMISES FOR THE FUTURE
    Promissory Note* - *
    PRONOUNCEMENTS
    proof -
    proof of cash
    proper
    Properties
    property* *
    property, plant, & equipment ɡ
    proportional
    proportionate
    PROPORTIONATE UNIT CONCEPT
    proposals
    proprietary
    PROPRIETARY
    PROSPECTIVE PAYMENT SYSTEM
    PROSPECTIVE REIMBURSEMENT
    prospectus
    Protective measures
    Protective Tariff
    Prototypes
    Provision write-off ()
    Provisioning policy
    PROVISIONS
    Proxies
    PROXIMO
    prudent
    Prudential ratio
    Prudential standard
    Public Accountant* *
    Public Accounting Oversight Board
    Public development bank
    publicly
    Pull-and-push based strategy ()- -
    Punishment
    Purchase allowance
    Purchase discount
    PURCHASE LEDGER
    PURCHASE ORDER
    PURCHASE REQUISITION
    PURCHASE RETURNS
    Purchase Tax
    Purchased Goodwill
    Purchased preacquisition earning
    Purchases Allowances* *
    purchases discounts
    Purchases Returns* *
    Purchases* *
    PURE COST
    PURPORT
    Purpose
    pursue . .
    PUT OPTION
    Qualified market
    Qualified opinion
    Qualifying Assets
    Qualitative analysis
    Qualitative Characteristics of Accounting Information*
    Qualitative Credit Control
    QUALITATIVE INFORMATION
    Qualitative* *
    Quality Assurance
    Quality Control* *
    Quality inspection
    QUALITY OF EARNINGS
    QUALITY OF GOODS
    Quality of sales
    quality standards
    Quality* ɡ *
    Quality-of-earnings
    quality-of-earnings ratio
    Quantitative Credit Control
    Quantitative Thresholds
    Quantitative* *
    QUANTITIVE INFORMATION
    quantity
    Quantity Discount
    Quarterly evaluation report /
    QUARTERLY REPORT
    Quasi reorganization
    questionable
    QUESTIONNAIRE
    Queue time
    quick assets
    QUICK ASSETS
    quick ratio
    Quick ratio, acid test ratio ɡ
    Quotas
    Quote interest rate (to), set an interest rate ɡ
    Quoted interest rate ӡ
    RAIL WAYBILL
    raise
    Random access memory
    RANDOM SAMPLE
    RANDOM SELECTION
    RATE BASE
    RATE OF RETURN
    Rating agency
    Rating agency
    Rating system
    Ratio
    Ratio analysis
    rational
    Rational Ignorance
    rationality assumption
    Rationing
    ratios are aids to sound decision making not substitutes for it
    raw materials
    Readily determinable fair value
    Readily marketable securities
    Readiness to learn
    Ready cash
    Real effective interest rate
    REAL ESTATE
    Real interest rate
    REAL PROPERTY
    REALISATION PRINCIPLE
    Realizable
    Realizable Value* *
    Realization
    REALIZATION PRINCIPLE
    Realization Principle* *
    Realized gain
    Realized holding gains and losses
    Realized Income* *
    Real-time activity
    reappraisal
    reasonable care
    REASONABLE CERTAINTY
    REASONABLE PERSON
    reasonable possible
    reasonableness check
    REBATE -
    RECAPITALIZATION
    RECAST EARNINGS
    RECEIPT
    Receipt in advance
    Recession
    recipient
    Reciprocal Allocation Method* *
    Reciprocal Entry
    RECIPROCAL INVESTMENT
    Reciprocal* *
    recognition
    RECOMPUTATION
    RECONCILIATION
    RECONCILING
    reconciling . .
    reconstruction
    record layouts
    recorded
    Recoverable amount
    recovery
    RED CLAUSE (LETTER OF CREDIT) ( )
    Redeemable in cash
    Redeemable preference shares
    redeeming
    Redemption
    Redemption price
    Reduce
    Reduced absenteeism
    Reduced worker compensation premiums
    reducing idle time of plants
    redundancy check
    Re-exportation
    REFERENDUM
    referred
    REFLATION
    reflective . .
    refrain
    Refunding
    refusal
    REGISTERED INVESTMENT ADVISOR
    Registrars
    REGISTRATION RIGHTS
    REGISTRATION STATEMENT
    regressing
    regression analysis
    Regression analysis and cash forecasting
    Regressive Graduation
    Regulation factors /
    Regulators
    Regulatory Taxes
    REIMBURSING BANK
    Reinvested earnings
    reinvestment
    rejection
    relate ܡ
    RELATED PARTIES
    RELATED PARTY TRANSACTION
    Related party transactions
    RELATIVE CHANGE
    Relative Preference Ranking
    Relevance
    Relevance to developing nations
    Relevancy Concept
    relevant
    relevant cost
    relevant range
    Relevant* *
    Reliability ()
    Reliability Concept
    Reliable* *
    reliably
    reliably predict
    reliance ϡ
    reluctant
    rely on
    Remaining
    Remeasurement
    Remeasurement of
    REMITTANCE
    REMITTANCE FOLLOWING COLLECTION
    REMITTING BANK
    Remote collections
    REMUNERATION
    Renewal of credit
    Rent
    Repatriation
    repay the loan principle
    Repayment by installments
    Repayment capacity/ability
    Repayment conditions
    Repayment frequency
    Repayment in advance
    Repayment rate (syn. de recovery rate) /
    Repayment stream
    repeal
    Repeat
    REPERFORMANCE
    Replacement
    Replacement Cost* *
    Replacement value
    replenishment
    Replenishment
    replication
    Reportable Segments
    Reporting
    Reporting Currency
    Reporting system
    Repossessed collateral /
    Representation* *
    representatives
    Representiational Faithfullness* *
    reprimand
    requisite
    Rescheduled loan /
    Rescheduling (of a loan) (
    Research
    Research and development
    Research reports
    Reserve Requirment
    Reserves
    Reserves in central bank
    reside .
    RESIDUAL
    Residual value
    Resistance
    Responsibilities
    RESPONSIBILITY ACCOUNTING
    Responsibility Accounting* *
    Restatement
    Restating current cost financial statements
    restrain .
    restrict . .
    RESTRICTED
    Restricted funds /
    RESTRICTED LETTER OF CREDIT
    Restructure (to) ɡ
    Restructured loan
    restructuring activities
    Restructuring charges
    resubmission
    RESULTS FROM OPERATION
    retail
    RETAIL
    Retail Banking /
    Retail Sales
    Retail Sales ex-auto
    Retail Services /
    retain .
    Retained earnings
    Retained earnings statement /
    Retained Earnings* - *
    Retained net surplus (deficit) ()
    retention bond
    Retention rate (
    RETENTION RATIO
    retina .
    RETURN OF CAPITAL
    Return on assets (ROA) /
    return on assets ratio
    Return on business ratio (ROB)
    RETURN ON EQUITY
    Return on equity (ROE)
    RETURN ON INVESTED CAPITAL
    RETURN ON INVESTMENT
    Return on investment (ROI)
    return on performing assets
    RETURN ON SALES
    Returns
    Revaluation
    REVALUATION
    Revenue
    REVENUE
    Revenue and/or cost per employee /
    Revenue Estimates
    Revenue from Franchises
    REVENUE JUSTIFIED
    Revenue per employee
    Revenue Realization
    Revenue recognition
    Revenue Recognition Principle* *
    Revenue* *
    Revenues
    reverberate
    Reversal of amortisation and provisions
    Reversal policy
    reverse Split
    Reversing entries
    reversing entry
    Review and report results
    revised
    REVOLVING COLLATERAL
    Revolving credit
    REVOLVING LETTER OF CREDIT
    REVOLVING LINE OF CREDIT
    Revolving loan fund
    rewarding
    rid .
    ridiculous
    Right in Liquidation or Dissolution
    Right of first refusal
    Right of Ownership-Voting -
    Right or Owner Ship -voting
    Rights of Ownership- Dividends _
    Risk Analysis
    Risk assessment
    risk* *
    Risk-free rate
    Riskless Rate
    Rollback
    Rollout
    Routine or Periodic Alterations
    Routing data
    RSA
    Rules of Origin
    RUN RATE
    RUNNING TOTAL
    Rural development bank
    Safe *
    safe deposit box
    safeguard corporate assets
    Safeguarding
    Safety needs
    Salaries
    Sale - type leases (US)
    Sale lease backs
    Sale with Right to Return
    Sale-leasebacks
    SALES
    Sales Allowances* *
    SALES AND COLLECTIONS BUDGET
    sales budget
    SALES CONTRACT
    SALES DISCOUNT
    Sales Discount* *
    Sales Finance Companies
    Sales Growth
    SALES INVOICE
    SALES LEDGER
    SALES MULTIPLE
    Sales on Deposite
    SALES ORDER
    Sales per employee
    Sales practices
    SALES PROCEEDS
    Sales Returns* *
    SALES TAX
    Sales* *
    Sales-type leases
    Salvage Value* - *
    Sarbanes-Oxley
    satisfactory
    Saving deposite
    Savings and credit cooperatives /
    Savings in cash /
    Savings in hard assets /
    Savings in kind /
    Savings outreach /
    Scale of outreach
    Scarcity
    Scarcity and Choice
    scenario
    Schedule
    Scheduler Income Taxes
    SCOPE
    Scope of Accounting Systems
    Scope of the audit
    Scope of the audit
    Scrap* *
    Screened mutual funds
    Screening And Signaling
    scrutinizing .
    SEA WAYBILL
    Seamless
    seasonal credit
    Seasonal worker
    SEC Securities and Exchange Commission
    Second tier bank
    Second-degree relatives
    secure
    Secured debt
    SECURED LIABILITY
    Securities and Exchange Commission
    Securities and Exchange Commission (SEC)* *
    SECURITIES FRAUD
    Securitization
    SECURITY
    Seed funding /
    Segment revenue
    Segment*
    Segmental reporting
    Segmentation /
    Segmented sales
    Segmenting contracts
    Segments* *
    SEGREGATED FUND
    SEGREGATION
    segregation .
    Segregation of duties
    Select the investigator. .
    Self-actualization needs
    Self-concept
    Self-help group
    Self-Interest
    self-motivated
    Self-sufficiency
    Self-sufficiency indicators
    Seller / Lessee /
    Selling Expenses* - *
    Selling Price* *
    Sell-side analyst
    Semiformal institution
    Sensitivity analysis
    SEPARABLE COSTS
    Seperable* *
    Seperate* *
    sequence
    sequence check
    Sequencing production
    Sequencing routine
    Sequential processing
    SERIAL-LOT ITEM TRACKING
    service bureau
    SERVICE BUSINESS
    Service charge
    SERVICE CHARGE ACCOUNTING
    session .
    Session summery
    Settlement
    Settlement Date *
    SG&A
    Shadow price
    Shadow price of funds
    Share
    SHARE BUY-BACK
    Shared return funds
    Shareholder proposals
    Shareholders capital
    shareholders equity
    shareholders funds
    shareholders ( )
    Shareholders (Stockholders)* *
    shareholder's capital
    shareholder's equity
    Shareholders equity
    SHIP IN PLACE
    SHIPMENT
    shipper's order bill of lading
    shipping guarantee
    SHIPPING NOTICE
    Short Rang Planning
    SHORT RUN GOALS
    short term -
    SHORT TERM ASSET /
    Short Term Contracts* *
    Short Term Investment* *
    SHORT TERM LIABILITY /
    Short Term Notes Payable* *
    short time frame
    Shortages and Surpluses
    Shortcomings
    Short-swing rule
    SHORT-TERM
    Short-Term Capital Gains andLosses
    Short-term debt
    Short-term debt to be refinanced
    Short-Term Financing
    Short-term paper
    shredded
    SHRINKAGE
    shrinkage
    sidestepped
    sight deposit
    Sight draft
    Sign
    signature
    Significance
    Significant influence
    significant influences on auditing
    Similar Asset
    Similarity
    simple Credit
    SIMPLE JOURNAL ENTRY
    Simulation
    Simulation modeling /
    SIMULATION REPRESENTATION
    simultaneously
    simultaneously .
    Single end-of-term payment
    Single entry accounting
    Single Proprietorship* *
    Sister company
    Situational Theories
    SLIPPAGE
    Slope
    slowing down
    Smart card
    smoothing
    Social needs
    SOFT CLOSE
    Soft loan
    Soft loan
    Software
    sole proprietor
    solidarity group
    solvency
    sophistication
    SOURCE DOCUMENTS
    Sources and uses of cash
    Special purpose audit
    specific identification method
    Specific- unit-cost method
    Specification List
    specifications
    Speculation / Speculato /
    speculative
    speculative Stocks
    speculator
    spinoffs ( )
    Spin-offs
    spoilage
    Spoilage* - *
    spoofing
    Spooler
    Spot Rate *
    spreadsheet
    Square root
    STABILIZED INCOME
    stable currency assumption
    stable.
    Staff development
    Staff incentive
    Stage of completion
    Stagnation
    stagnation
    stakeholders
    standalone
    Standard Costs* *
    standard deviation
    STANDARD INDUSTRIAL CLASSIFICATION
    Standard time weighted
    standardization
    STANDBY LETTER OF CREDIT
    Startup
    Start-up business /
    Start-up costs
    Stated interest rate
    Stateful
    Statement of Cash Flows* *
    Statement Of Change in Financial Position.
    Statement Of Change in Owner's Equity
    Statement Of Financial Position
    Statement Of Retained Earnings.
    Statements of Financial Accounting Standards (FASB)* *
    Statements on Auditing Standards (SASs)* *
    Static Budget* : *
    Steal . .
    Stealth guidance
    steering committee
    Steering committee coordinator
    step-down allocation cost
    stewardship
    stifle . .
    stipulates .
    Stock Authorization and Issuance* *
    STOCK CONTROL ACCOUNT
    stock dividend
    Stock Dividends* *
    STOCK KEEPING UNIT - SKU
    Stock market manipulation
    Stock Premiums* *
    STOCK ROTATION RIGHTS
    Stock screening
    Stock splits
    Stock Subscriptions* *
    STOCK VALUATION
    Stock Values* *
    Stock* *
    Storage Fees
    storge cost
    straight bill of lading
    Straight Line Depreciation Method* *
    straightforward
    Strategic business analysis
    STRATEGIC GOAL
    Strategic Systems Audit* *
    Strategic vision
    Strategy* *
    STRATIFY
    strength
    strict ޡ ޡ ϡ
    strictly
    strides
    structure
    Subledger
    suboptimal decision
    suboptimization of
    subordinates . .
    SUBSEQUENT -
    Subsidiaries
    Subsidiary -
    Subsidiary Company* *
    SUBSIDIARY LEDGER
    Subsidy dependence index
    subtract /
    SUBVENTION
    SUFFICIENCY
    suitably
    Summarized financial statements
    Summary income statement /
    Summary income statement /
    Sunk Costs* : *
    super ordinate goals
    SUPERANNUATION
    Supercharged
    Superhighway Information
    supervises . .
    Supervision
    Supplier credit / /
    Supplier of financial intermediation services
    supply
    Support
    SUPPORTING DOCUMENTS
    supposedly
    suppressed
    Suppressing Market Information
    suppression
    SURVEILLANCE
    survey
    Survival
    SURVIVAL
    susceptibility
    Suspense account
    SUSPENSE ACCOUNT
    suspense file
    Suspension
    suspicious
    Sustainability
    Sustainable
    sustainable
    SUSTAINABLE GROWTH RATE
    Sustaining* *
    Swaps
    Sweep accounts
    SWEEPING ACCOUNTS
    swell
    SWIFT CODE
    SWOT analysis (
    symbolic
    symmetric . .
    syndicate
    SYNDICATE
    SYNTHETIC LEASE
    systematic errors /
    systematically
    Systems Evaluation and Selection
    tabulation
    T-accounts* *
    Take action.
    Tandem options
    target income
    Tariff Book
    Tariff* *
    Tax - Taxation* *
    Tax allowances
    Tax expenditures /
    Tax incentive
    Tax liability
    Tax Policy
    Tax Pressure
    Tax rate
    Tax system
    TCP/IP
    teamwork
    Technical Analysis
    Technical Feasibility
    Techniques
    Technology
    tedious ѡ
    Telecommunication
    Temporal Method *
    temporary accounts
    Temporary Investment (Short Term Investments)* ( ) *
    Term
    Term loan
    terminal
    Termination
    terminology
    Terms of a loan
    terms of payment
    Terms of reference
    The Aftermath
    The Board of directors
    The bottom line
    The Bottom Line On Margins
    The Demand Curve
    The Electronic Data Gathering, Analysis, and Retrieval
    the elimination
    The Internet and the World Wide Web
    The loss of market share
    The Paradox of Value
    The proliferation of databases
    The Sight Credit
    The Steering Committee
    The stock certificate
    Theory of constraints
    thereof
    threaten ϡ
    threats
    THREE COLUMN CASH BOOK
    Thrift institutions
    throughout
    Throughput agreement
    thwart . . .
    tie . .
    time consuming
    Time Deposit
    TIME LINESS OF RECEIPT OF GOODS
    Time Periodicity Concept
    time tested
    Time to fill vacancies
    Timeliness* - *
    Time-series analysis
    Tit-For-Tat
    to take hold
    tokens . .
    Tools
    Top-down mandated budget
    Total paid-in capital
    Total Revenue
    Total time
    tracing
    Tracing* *
    Trade Discount
    Trademarks
    Tradeoff
    Trading / Trader /
    TRADING ACCOUNT
    Trading securities
    traditional
    trails .
    Training methods
    Transaction
    Transaction
    TRANSACTION
    Transaction Adjustments
    Transaction Date
    Transaction entry
    Transaction report
    Transaction time projections /
    Transactions ledger
    Transfer Expenditures
    Transfer of Ownership
    Transfer price
    Transfer pricing
    TRANSFERABLE LETTER OF CREDIT
    Transferred in cost
    Transfers among portfolios
    Transfers between categories of investments ( )
    Transfers of receivables with recourse
    transform
    Transformation
    transformation process
    Transit Trade
    Translated Financial Statements
    translation
    Translation Gains
    Translation Losses
    transmission line
    transparency
    Travel advances /
    Travel and transportation expenses
    treasury
    Treasury Bills
    Treasury Budget
    Treasury Stock* *
    treasury stock, at cost
    Trend analysis /
    Trendlines
    Trends
    Trial Balance* *
    Trimming
    Troubled debt restructure
    Trust Receipt
    trustworthy .
    Turn rate velocity
    Turned in cash
    Turned in cash
    Turnover and retention
    tweaking the existing operating model
    Two Caveats
    two primary resources
    Typically
    Unaccounted
    Unadjusted trial balance
    Unanimity
    Uncalled capital
    Uncertainties, costs not recoverable due to ɡ
    Uncertainty
    unclaimed
    uncollectible
    Unconditional purchase obligation
    Unconfirmed (Unrealized) Profits (Losses) ()
    Undepreciated book value /
    under utilization of
    Undercapitalised (US : undercapitalized)
    Understandability* *
    undertake
    undertaking
    Underwriter
    undetected for so long
    Unearned Income
    Unearned interest revenue
    Unearned revenue
    Unearned Revenue* *
    Unearned revenues or advances
    Unemployment
    Unemployment Rate
    unending
    Unfortunately
    Unguaranteed residual value
    Uniform . . -
    UNIFORM CUSTOMS AND PRACTICE (UCP) ( )
    Unifying Principle
    Unintended Consequences
    Unintended Consequences
    Unique Marketing Proposition
    Unit cost
    Unit of Measure
    unit-level activity
    units of output depreciation
    Units of production depreciation
    Units produced per employee
    Units-of-production
    Unqualified opinion (audit) (
    Unrealized holding gains and loss
    Unrealized intercompany profit
    Unrealized Loss* *
    Unrealized Profit - Unrealized Gain* *
    Unrecovered loan
    Unregistered security
    Unrestricted funds /
    Unsecured debt
    unwittingly
    Up-front fee /
    Up-front interest payment
    Up-front savings /
    upkeep ratio
    Use of information
    Useful life
    User name
    usurping
    Usury law
    Utilities Expenses* - *
    Utilization
    Utilize work logs kept by incumbents. .
    Utopias
    Valence
    valid
    Validation
    VALIDITY
    Validity check
    valuation
    Valuation ratios
    Value Added Costs* *
    Value Added Tax *
    Value Added Tax (VAT)* *
    Value Chain* *
    Value of Right
    Variability
    variable
    variable cost
    Variable cost ratio
    Variable costs
    Variable operating cost
    VARIABLE SAMPLING
    variance - variances* - *
    Variance analysis
    variances -
    variances . . . .
    Vehicle logbook
    Vehicle operating costs
    vendor -
    Venture capital
    Venture capitalists
    Verbal warning
    Verifiability* *
    verification.
    verifies .
    Vertical Equity
    Vestibule
    Viability
    Village bank
    Village banking
    violating
    Visibility
    Visual control
    volatility
    volume of output
    Voluntary deposit
    Voluntary savings /
    votes right
    Voting
    Voting stock
    Voucher /
    vouchers . . . .
    vulnerable
    vulnerable
    Wage bill
    Wage costs
    Wages
    Warehouse
    Warrant (finance) /
    Warrants
    warranty
    warranty liability
    Wasting asset /
    Waybill
    Wealth ranking -
    Weekly payment
    weighed .
    Weighted Average (WA)* - - *
    Weighted average cost of capital
    Weighted average method
    Weighted-average computation
    weighted-average inventory method
    Western share
    WHARAGE
    Whole Sale Price Index* *
    Wholy Owned Subsidiary
    widget
    Willful
    Withdrawal
    Work elements
    WORK FLOW
    work in process
    workers compensation insurance
    Workers compensation cost per employee
    Workforce Planning and Employment
    Working capital loan
    Working capital ratio
    Working capital turnover
    Working Capital* *
    Working in process inventory
    Working Papers* *
    working table
    Work-in-process Inventory* *
    Workplace privacy
    Worksheet* *
    world Bank
    World Wide Web
    world-class quality standards
    worthwhile
    Write-down
    WRITE-OFF
    writeoffs
    Written-off loan /
    Year-end accounts
    Year-end accounts
    Year-to-date reports /
    Yield
    Yield to maturity
    Zero balance account
    ZERO BASED BUDGET
    Zero based budgeting (ZBB)
    zero-sum
    Z-Score

    Alternative Work Arrangement
    Early Retirement. .
    Human Capital
    Incentive Compensation. .
    Perquisite Reduction. .
    Severance Package
    The Doomed Project
    Fine-Tuning Plans to Reduce Risk
    Risk Tolerance
    antecedent
    Direct alignment
    Discretionary project audit point
    External certification
    Frame of reference
    accreditation
    antivirus software
    application programming
    asymmetric encryption
    audit methodology
    audit objective
    audit risk
    authentication
    availability
    backup /
    bastion host
    brute-force attack
    bus topology
    business impact analysis
    capacity plan
    central processing unit
    Certificate Authority
    certificate revocation list
    change-control board
    client/server /
    cognitive password
    cold site
    collision
    common vulnerability and exposure
    compensating control
    compliance audit
    confidentiality
    confidentiality agreement
    continuity of operations
    Control Objectives for Information and Related Technology
    control self-assessment
    corrective controls
    cryptoanalysis
    customer relationship management
    Data Encryption Standard
    data ownership
    database administrator
    database-management system
    decentralized access control
    defense-in-depth strategies
    demilitarized zone
    denial-of-service attack
    digital signature
    discovery agreement
    discretionary
    domain name service
    electronic vaulting
    feasibility study
    firewall
    function point analysis
    hub
    inherent risk
    mainframes
    minicomputer
    multiprocessing
    multitasking
    multithreading
    normalization
    Open Systems Interconnect
    password
    personal digital assistants
    prototyping
    Registration Authority
    router
    storage area networks
    supply chain management
    terminal-emulation software
    Comparability
    compatibility principle
    complex capital structure
    compound entries
    Computer aided design
    codensed financial statement
    conservatism
    consignment
    consistency
    conglomerates
    continuity issue
    contra account
    contribution margin
    controlling accounts
    convertible bonds
    cost allocation
    cost behavior
    cost benefit convention
    cost centers
    cost drivers
    cost pools
    cost principle
    cost of conformance
    cost of nonconfromance
    cost summary schedule
    cost volume profit analysis
    crossfooting
    cumulative effect accounting changes
    date of declaration
    date of payment
    date of record
    debit
    debt to equity ratio
    declining balance method
    deficits
    depletion
    diluted earning per share
    direct charge method
    direct cost
    direct labor budget
    direct labor cost
    direct labor efficiency variance
    Direct labor rate standards
    direct labor rate variance
    Direct Material costs
    Direct Materials Inventory accounts
    Direct material costs Variance
    Direct Material Purchase
    Direct Materials quantity Standard
    discountinued Operations
    Discount
    Dishonored notes
    dissolution
    diversified companies
    double entery system
    due care
    Effective Interest Method
    Electronic Commerce
    electronic funds transfer
    Electronic mail
    Eliminations
    Employee earning reconrd
    Ending inventory
    Equity method
    Equivalent production
    Estimated useful life
    Excess Capacity
    Exchange gain or loss
    External failure costs
    Flexible budget Formula
    Fraudulent Financial Reporting
    Full Cost
    Full Disclosure
    Goods available for Sales
    Graphical user Interfaces
    Gross Sales
    Held to maturity securities
    Inspection Times
    Installment Account receivable
    Interest Coverage ratio
    Job order Cost System
    Leasehold
    Leasehold Improvements
    Lines of credit
    Accounting liquidity
    Accredited investor
    Accrual Accounting Convention
    Accrual basis
    Acquired surplus
    Acting in concert
    Active portfolio strategy
    Adequacy of coverage
    Adjustable rate
    Advancement
    Qualified opinion.
    Affiliate
    Affiliated corporation
    Affirmative covenant
    Affirmative obligation
    Affordability index
    After acquired clause
    After-hours dealing or trading
    Aftermarket
    Agency
    Aggregation
    Aging schedule
    Alien corporation
    Alternative investments
    Announcement date
    Annual basis
    Annual meeting
    Annual renewable term insurance
    Annualized gain
    Annuitant
    Annuity
    Annuity due
    Anticipated holding period
    Anti-Persistence
    Antigreenmail
    Antitrust laws
    Appraisal ratio
    Appreciation
    Assessed valuation
    Asset activity ratios
    classes of assets
    Assimilation
    Audit trail
    Automatic Data Processing
    Average age of accounts receivable
    Average collection period, or days' receivables
    Balance sheet exposure
    Profit-sharing plan
    Progress payments
    Purchasing power







  2. #2
      abdelhamied
    Tue, 26 Dec 2006 06 PM:45:00
    832
    9










  3. #3

    Sun, 11 Nov 2007 02 PM:57:14
    1
    0

    ( )

  4. #4

    Thu, 15 May 2008 11 AM:40:22
    11
    0


  5. #5

    Mon, 11 Aug 2008 09 AM:15:41
    29
    25
    0






  6. #6

    Tue, 01 Jan 2008 08 PM:16:55
    63
    130
    8

    ... .

  7. #7

    Sat, 08 Nov 2008 05 PM:43:43
    29
    4
    0


  8. #8
      Ahmed.galal78
    Tue, 26 May 2009 01 PM:45:00
    14
    0



  9. #9
      yahiasyria
    Fri, 21 Dec 2007 06 PM:52:39
    133
    8

    ɡ






  10. #10

    Sun, 01 Mar 2009 07 PM:05:08
    32
    902
    7


: 3 (0 3 )

  1. mido_2012
    : 6
    : Sun, 20 Nov 2011, 04 PM:39:04
  2. aimgader
    : 0
    : Sat, 08 Oct 2011, 10 AM:54:51
  3. rafy_hash
    : 2
    : Tue, 19 Oct 2010, 08 AM:23:31
  4. -
    simsim1983
    : 1
    : Wed, 09 Jun 2010, 08 AM:15:21