This page is an index of accounting topics. {{AlphanumericTOC, align=center, nobreak=, numbers=, references=, externallinks=, top=}

A

Accounting ethics Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced b ...

- Accounting information system - Accounting research - Activity-Based Costing - Assets

B

Balance sheet - Big Four auditors - Bond -

Bookkeeping Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. It involves preparing source documents for all transactions, operations, and other events of a business. T ...

- Book value

C

Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of disclosure - Cost accounting - Cost of capital - Cost of goods sold -

Creative accounting Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distor ...

- Credit - Credit note - Current asset - Current liability

D

Debitcapital reserve - Debit note -

Debt Debt is an obligation that requires one party, the debtor, to pay money Loan, borrowed or otherwise withheld from another party, the creditor. Debt may be owed by a sovereign state or country, local government, company, or an individual. Co ...

- Deficit (disambiguation) - Depreciation - Diluted earnings per share - Dividend - Double-entry bookkeeping system - Dual aspect

E

E-accounting - EBIT - EBITDA - Earnings per share - Engagement Letter - Entity concept - Environmental accounting - Expense - Equity - Equivalent Annual Cost

F

Financial Accounting Standards Board The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Secur ...

- Financial accountancy - Financial audit - Financial reports - Financial statements - Fixed assets - Fixed assets management - Forensic accounting - Fraud deterrence - Free cash flow - Fund accounting

G

Gain - General ledger - Generally Accepted Accounting Principles - Going concern - Goodwill - Governmental Accounting Standards Board

H

Historical cost - History of accounting

I

Income Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. F ...

- Income statement - Institute of Chartered Accountants in England and Wales - Institute of Chartered Accountants of Scotland - Institute of Management Accountants - Intangible asset -

Interest In finance and economics, interest is payment from a debtor or deposit-taking financial institution to a lender or depositor of an amount above repayment of the principal sum (that is, the amount borrowed), at a particular rate. It is distinct f ...

Internal audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach t ...

- International Accounting Standards Board - International Accounting Standards Committee - International Accounting Standards - International Federation of Accountants - International Financial Reporting Standards -

Inventory Inventory (British English) or stock (American English) is a quantity of the goods and materials that a business holds for the ultimate goal of resale, production or utilisation. Inventory management is a discipline primarily about specifying ...

Investment Investment is traditionally defined as the "commitment of resources into something expected to gain value over time". If an investment involves money, then it can be defined as a "commitment of money to receive more money later". From a broade ...

- Invoices - Indian Accounting Standards

J

Job costing - Journal

L

Lean accounting - Ledger - Liability - Long-term asset - Long-term liabilities - Loss on sale of residential property

M

Maker-checker -

Management accounting In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. Definition One simple definition of management accounting is th ...

- Management Assertions - Mark-to-market accounting - Matching principle - Materiality - Money measurement concept -

Mortgage loan A mortgage loan or simply mortgage (), in civil law (legal system), civil law jurisdictions known also as a hypothec loan, is a loan used either by purchasers of real property to raise funds to buy real estate, or by existing property owners t ...

N

Negative assurance - Net income - Notes to the Financial Statements - net worth

O

OBERAC - One-for-one checking - Online Accounting - Operating expense - Ownership equity

P

Payroll - Petty cash - Philosophy of Accounting - Preferred stock - P/E ratio - Positive accounting - Positive assurance - PricewaterhouseCoopers - Profit and loss account - Pro-forma amount - Production accounting - Project accounting

R

Retained earnings -

Revenue In accounting, revenue is the total amount of income generated by the sale of product (business), goods and services related to the primary operations of a business. Commercial revenue may also be referred to as sales or as turnover. Some compan ...

- Revenue recognition

S

Sales journal - Security - Social accounting - Spreadsheet - Statement of changes in equity - Statutory accounting principles - Stock option - Stock split -

Stock Stocks (also capital stock, or sometimes interchangeably, shares) consist of all the Share (finance), shares by which ownership of a corporation or company is divided. A single share of the stock means fractional ownership of the corporatio ...

- Shareholder - Shareholders' equity - South African Institute of Chartered Accountants - Sunk cost

T

Three lines of defence - Throughput accounting - Trade credit - Treasury stock - Trial balance

U

UK generally accepted accounting principles - Unified Ledger Accounting - U.S. Securities and Exchange Commission - US generally accepted accounting principles - Work sheet - Write off

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See also