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Glossary Words : 3042
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Title |
Teaser |
|---|---|
| OBJECTIVE PROBABILITY |
characteristic obtained as a result of repeated experiments or repeated trials rather than on... |
| OBJECTIVES OF FINANCIAL REPORTING |
goal of presenting useful information to financial statement users so that proper decisions can... |
| OBJECTIVES OF FINANCIAL STATEMENTS |
goals financial statements are supposed to accomplish. The intent of financial statements is to... |
| OBJECTIVITY |
freedom from subjective valuation and bias in making an accounting decision. Objectivity applies... |
| OBSERVATION TEST |
|
| OBSOLESCENCE |
major factor in depreciation, resulting from technological or market changes. Wear... |
| OCCUPATIONAL SAFETY AND HEALTH ACT (OSHA) |
federal law concerned primarily with the regulation of working conditions in... |
| ODD-LOT |
any exception to the standard trading unit of a security. For example, with minor exceptions a... |
| OFF-BALANCE SHEET ASSET |
item representing a resource of the entity or something expected to have future... |
| OFF-BALANCE SHEET FINANCING |
manner of obtaining funds, often through a long-term, noncancelable lease... |
| OFF-BALANCE SHEET LIABILITY |
item not reported in the body of the financial statements as a liability but possibly requiring... |
| OFFICE OF MANAGEMENT AND BUDGET (OMB) |
|
| OFFSET ACCOUNT |
one that reduces the gross amount of another account to derive a net balance. Accumulated... |
| OFFSETTING ERROR |
|
| ON ACCOUNT |
1. purchase or sale on credit. For example, the journal entry for a sale on... |
| ON-LINE |
1. computer equipment under the control of the central processing unit (CPU). Examples are disk... |
| ON-LINE DATA BASE |
|
| ON-LINE PROCESSING |
term used to refer to equipment that operates under control of the central processing unit (CPU... |
| ON-LINE SEARCHING |
using a computer retrieval system to obtain information from a database such as on the Internet... |
| OPEN ACCOUNT |
1. account that has a nonzero credit or debit balance.
|
| OPEN BOOK MANAGEMENT |
management philosophy that gets all employees involved in increasing financial... |
| OPEN-END MUTUAL FUND |
one that issues new shares and stands ready to buy shares back at net asset value. There is... |
| OPENING ENTRY |
one or a series of entries usually undertaken upon forming a new enterprise, or new accounts, or... |
| OPERATING ACTIVITIES |
business activities that involve the cash effects of transactions and other events... |
| OPERATING BUDGET SEQUENCE |
part of the master budget process that begins with the sales budget and culminates in the pro... |
| Operating Cycle |
The time it takes for a company to pay cash to suppliers, sell those goods and services to... |
| OPERATING CYCLE |
average time period between buying inventory and receiving cash proceeds from its... |
| OPERATING DECISIONS |
decisions that involve routine tasks, such as planning production and sales, scheduling... |
| OPERATING ENVIRONMENT |
shell program surrounding the Disk Operating System (DOS) of a personal computer. It turns the... |
| OPERATING EXPENSES |
costs associated with the selling and administrative activities of the company; also called... |
| OPERATING INCOME |
revenue less cost of goods sold and related operating expenses applying to the... |
| Operating Lease |
does not meet any of the four criteria established by GAAP and does not cause the... |
| OPERATING LEASE |
rental of property between the lessee and lessor for a fee. An operating lease does not meet the... |
| OPERATING LEVERAGE |
measure of fixed costs in a company's operating structure. High operating leverage... |
| OPERATING LOSS |
amount by which the cost of goods sold plus operating expenses exceeds operating... |
| OPERATING PERFORMANCE RATIO |
measure of profitability to sales to determine the return earned on the revenue... |
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