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Title |
Teaser |
|---|---|
| SAFE HARBOR RULE |
tax provision enacted as part of the Economic Tax Recovery Act of 1981 to guarantee sale/... |
| SAFEGUARDING OF ASSETS |
protecting the firm's assets through a good internal control system. The objective is to guard... |
| SAFETY MARGIN |
excess of actual sales over break-even sales. If the break-even point is 3000 units and actual... |
| SAFETY STOCK |
extra units of inventory carried as protection against possible stockouts. The safety stock must... |
| SALE |
1. revenue recognition from the delivery of merchandise or from rendering a service in exchange... |
| SALE AND LEASEBACK |
sale of property by the owner to a purchaser who then leases it to the former owner. The net... |
| Sales Discount |
Cash discount offered to encourage prompt payment of an account receivable. |
| SALES ALLOWANCE |
reduction in the selling price of goods because of a particular problem (e.g., breakage, quality... |
| SALES BUDGET |
operating plan for a period expressed in terms of sales volume and selling prices for each class... |
| SALES DISCOUNT |
cash given by the seller to the purchaser for early payment of the account due. For example,... |
| SALES FORECASTING |
projection or prediction of future sales. It is the foundation for the quantification of the... |
| SALES JOURNAL |
special book in which credit sales are recorded. The total columns of the sales journal are... |
| SALES MIX |
relative proportions of the product sold. For example, a company has three products and their... |
| SALES MIX VARIANCE |
effect on profit of selling a different proportionate mix of products than had... |
| SALES PRICE VARIANCE |
difference between actual selling price per unit and the budgeted selling price per unit,... |
| SALES RETURN |
merchandise given back to the seller because of defects. Sales returns reduce the... |
| Sales Returns and Allowances |
Reduction of sales revenues for return of or allowances for unsatisfactory goods.... |
| SALES TAX |
state or local tax based on a percentage of the selling price of the goods or service that the... |
| SALES TYPE LEASE |
|
| SALES VOLUME VARIANCE |
difference between the actual number of units sold and the budgeted number,... |
| Salvage Value |
Estimated amount to be recovered, less disposal costs, at the end of the company's... |
| SALVAGE VALUE |
expected price for a fixed asset no longer needed in business operations; also... |
| SAMPLE |
selected items in a POPULATION. It is often impossible or impractical to observe a population if... |
| SAMPLING |
process of selecting items from a POPULATION to reach a conclusion about the population. For... |
| SAMPLING DISTRIBUTION |
giving the probability of each possible value of a statistic. It is computed from a sample of n... |
| SAMPLING ERROR |
difference between the value obtained by sampling and the value that would have been obtained if... |
| SAMPLING RISK |
percentage likelihood that a sample result is not representative of the population. An allowance... |
| SCAN |
to read through a document rather hastily. In a desk-top publishing computer system, a document... |
| SCATTERGRAPH METHOD |
graphical procedure used to separate a SEMIVARIABLE EXPENSE (or mixed cost) into the fixed and... |
| SCHEDULE |
1. supporting set of calculations, data, information, or analysis that shows or amplifies how... |
| SCHEDULE OF EQUIVALENT PRODUCTION |
process costing schedule in which a period's equivalent units are computed for both material... |
| SCOPE |
aspects of an audit concerning the procedures employed, the extent of what was... |
| SCOPE LIMITATION |
situation that may include client-imposed restrictions upon the audit, restrictions beyond the... |
| SCRAP VALUE |
sales value of scrap. Scrap is residue from manufacturing operations that has relatively minor... |
| SCROLL |
movement of the WINDOW up or down relative to the contents of a computer file in... |
| SEARCH |
to seek a particular sequence of characters by working through a file on the screen. It is a... |
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