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Title |
Teaser |
|---|---|
| UNADJUSTED TRIAL BALANCE |
one showing account balances in debit and credit columns prior to preparing an ADJUSTING JOURNAL... |
| UNAMORTIZED BOND DISCOUNT |
balance of the BOND DISCOUNT that remains to be amortized in future years. It is shown as a... |
| UNAMORTIZED BOND PREMIUM |
part of the BOND PREMIUM that is to be amortized in later years. It is shown as an addition (... |
| UNAPPROPRIATED RETAINED EARNINGS |
part of retained earnings that is "free" or available for dividends. |
| UNAUDITED STATEMENT |
one in which the auditor prepares or aids in preparing but does not examine in accordance with... |
| UNAVOIDABLE COSTS |
costs to be incurred regardless of the decision to make or buy a certain part or keep or drop a... |
| UNCERTAINTY |
state of knowledge in which one or more alternatives result in a set of possible specific... |
| UNCOLLECTIBLE ACCOUNT |
account receivable, note receivable, or other type of receivable that is unlikely to be paid. An... |
| Uncollectible Accounts Expense |
Expense associated with estimated uncollectible accounts receivable. |
| UNCONSOLIDATED SUBSIDIARY |
subsidiary showing individual financial statements that are not presented in the CONSOLIDATED... |
| UNDERAPPLIED OVERHEAD |
amount by which the factory over-head added to work-in-process inventory at a predetermined... |
| UNDERSTANDING WITH THE CLIENT |
SAS Number 83 provides that the auditor should have a written agreement with the client... |
| UNDERWRITING |
acceptance of risk in return for payment. In a new securities issue, the underwriter, known as... |
| UNDETACHABLE STOCK WARRANT |
one issued along with a bond that requires simultaneous exercise of both to obtain stock. If the... |
| UNDISTRIBUTED PROFIT |
earnings of a business entity such as a syndicate, joint venture, or partnership, preceding the... |
| UNEARNED REVENUE |
1. payment received in advance of providing a good or service. Since an obligation... |
| UNENCUMBERED BALANCE |
in GOVERNMENT ACCOUNTING, balance relating to a portion or the entire amount of an appropriation... |
| UNEXPIRED COST |
all costs, including inventory costs and miscellaneous prepaid or deferred costs, that are... |
| UNFAVORABLE VARIANCE |
excess of actual costs over standard costs. Unfavorable variances typically require further... |
| UNFUNDED |
no funds have been provided for a specified obligation or liability. Such may be the case for a... |
| UNIFORM COMMERCIAL CODE (UCC) |
legal code that standardizes business law in the United States. The Code was formulated in 1952... |
| UNIFORM PARTNERSHIP ACT |
proposed law prepared by the National Conference of Commissioners on Uniform State Laws to apply... |
| UNIFORMITY |
term describing the presentation of financial statements by different companies using the same... |
| UNISSUED STOCK |
shares that have been authorized but have not been issued. Assume authorized shares of 500,000... |
| UNIT CONTRIBUTION MARGIN |
excess of the unit selling price over the unit variable cost. For example, if the sales price is... |
| UNIT COST |
cost of producing one unit of product or service, usually based on averages. For example, if... |
| UNIT COST ANALYSIS SCHEDULE |
process costing statement used to accumulate all costs charged to the Work-in-Process Inventory... |
| UNIT LEVEL ACTIVITIES |
activities performed each time a unit is produced; such activities vary with the number of units... |
| UNIT OF SAMPLING |
item in a population that is subject to sampling by the auditor to draw a conclusion regarding... |
| Unit-of-Measure Assumption |
States that accounting information should be measured and reported in the national... |
| UNITS OF PRODUCTION METHOD |
procedure in which depreciation is allocated in proportion to the asset's use in operation.... |
| Units-of-Production Depreciation |
Method that allocates the cost of an asset over its useful life based on its periodic... |
| UNLIMITED LIABILITY |
in a SOLE PROPRIETORSHIP or a GENERAL PARTNERSHIP, liability of owners not limited to the owner'... |
| Unqualified Audit Opinion |
Auditors' statement that the financial statements are fair presentations in all material... |
| UNQUALIFIED OPINION |
auditor's judgment that he or she has no reservation as to the fairness of presentation of a... |
| Unrealized Holding Gains and Losses |
Amounts associated with price changes of securities that are currently held. |
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