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Title |
Teaser |
|---|---|
| AAA |
abbreviation American Accounting Association |
| AAPA |
abbreviation Association of Authorised Public Accountants |
| AARF |
abbreviation Australian Accounting Research Foundation |
| AAT |
abbreviation Association of Accounting Technicians |
| ABACUS |
a counting device consisting of parallel rods strung with beads, still widely used for business... |
| ABANDONMENT |
an act of giving up voluntarily something that you own, such as an option or the right to a... |
| ABATEMENT |
complete or partial cancellation of a levy imposed by a governmental unit. Abatements usually... |
| ABC |
costing system that identifies the various activities performed in a firm and uses multiple cost... |
| ABC Method |
inventory management method that categorizes items in terms of importance. Thus, more emphasis... |
| Abnormal return |
Part of return that is not due to marketwide price movements. |
| ABNORMAL SPOILAGE |
spoilage that is recognized as a loss when discovered. NORMAL SPOILAGE is inherent in the... |
| absolute advantage |
The ability of a country to produce a specific good with fewer resources (per unit of output)... |
| Absolute priority |
Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full before... |
| ABSORB |
1. to assimilate, transfer, or incorporate amounts in an account or a group of accounts in a... |
| ABSORPTION COSTING |
method in which all manufacturing costs, variable and fixed, are treated as PRODUCT COSTS, while... |
| ABUSIVE TAX SHELTER |
limited partnership the IRS believes is claiming illegal tax deductions. This type of shelter... |
| ACADEMY OF ACCOUNTING HISTORIANS |
voluntary organization dedicated to the study of accounting history. This organization publishes... |
| ACCELERATED COST RECOVERY SYSTEM |
system of depreciation for tax purposes mandated by the Economic Recovery Act (ERA) of 1981 and... |
| ACCELERATED DEPRECIATION |
method recognizing higher amounts of depreciation in the earlier years and lower amounts in the... |
| ACCELERATION CLAUSE |
provision contained in a BOND INDENTURE requiring that in an event of default any remaining... |
| ACCEPTABLE QUALITY LEVEL |
a quality standard that allows a prespecified number of defects. |
| ACCEPTANCE |
1. drawee's promise to pay either a TIME DRAFT or SIGHT DRAFT. Typically, the acceptor signs his... |
| ACCEPTANCE SAMPLING |
statistical procedure used in quality control. Acceptance sampling involves testing a batch of... |
| ACCESS TIME |
length of time that a data storage device, associated with a computer, takes to process and... |
| ACCOMMODATION ENDORSEMENT |
written agreement to be liable made without consideration on a credit instrument (e.g., notes... |
| ACCOUNT |
1. systematic arrangement showing the effect of transactions and other events on a... |
| ACCOUNT ANALYSIS |
way to measure cost behavior. It selects a volume-related cost driver and classifies each... |
| ACCOUNT FORM |
balance sheet structure showing assets on the left, liabilities and stockholders' equity on the... |
| ACCOUNTABILITY |
individual or departmental responsibility to perform a certain function. Accountability may be... |
| ACCOUNTANCY |
British term referring to the activities and theories comprising accounting including practice,... |
| ACCOUNTANT |
one who performs accounting services. Accountants prepare financial statements and tax returns,... |
| ACCOUNTANT IN CHARGE |
professional responsible for the field engagement associated with an audit. Duties include the... |
| ACCOUNTANT'S LIABILITY |
potential legal obligation of an accountant who commits fraud or is grossly negligent in the... |
| ACCOUNTANT'S RESPONSIBILITY |
ethical obligation to those relying upon the accountant's professional work. The accountant has... |
| ACCOUNTANTS FOR THE PUBLIC INTEREST |
organization dedicated to serving the public welfare. API provides objective analysis of public... |
| ACCOUNTANTS INTERNATIONAL STUDY GROUP |
organization founded to examine and report on common interesting topics within the accounting... |
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