Following is a list of accounting topics
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Accounting ethics is primarily a field of Applied ethics, the study of moral values and judgements as they apply to Accountancy. An accounting information system ( AIS) is the system of records a Business keeps to maintain its Accounting system. Cash basis Cash-basis Accounting is a method of Bookkeeping that records financial events based on Cash flows and cash position An accounting period is a period with reference to which United Kingdom corporation tax is charged Accounting reform is an expansion to Accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies Accounting scandals, or corporate accounting scandals are political and business scandals which arise with the disclosure of misdeeds by trusted executives Accounting software is Application software that records and processes Accounting transactions within functional modules such as Accounts payable, Accounts payable is a file or account that contains Money that a person or company owes to Suppliers, but hasn't paid yet (a form of Debt) Accounts receivable (A/R is one of a series of Accounting transactions dealing with the Billing of customers who owe money to a person company or organization for Cash basis Cash-basis Accounting is a method of Bookkeeping that records financial events based on Cash flows and cash position The American Institute of Certified Public Accountants (AICPA is the national professional association of CPAs in the United States, with more than 330000 members For other uses of Amortization, see the Amortization disambiguation page An annual report is a document a company presents at an Annual general meeting for approval by its Shareholders, or a charitable organization presents Arthur Andersen LLP, based in Chicago, was once one of the "Big Five" accounting firms among PricewaterhouseCoopers, Deloitte Touche In Business and Accounting, assets are everything owned by a person or company (all tangible and intangible property that can be converted into cash. Assurance services have been defined by the American Institute of Certified Public Accountants (AICPA as 'Independent Professional Services that improve information quality Auditor independence refers to the Independence of the Auditor from parties that have an interest in the Financial statements of an entity A financial audit, or more accurately an audit of financial statements, is the examination by an independent third party of the financial statements of a company In Financial accounting, a balance sheet or statement of financial position is a summary of a person's or organization's balances The Big 4, sometimes written as the Big Four, are the four largest international Accountancy and Professional services firms which handle the vast majority In Finance, a bond is a Debt security, in which the authorized issuer owes the holders a debt and is obliged to repay the principal and Interest Bookkeeping (also book-keeping or book keeping) is the recording of all Financial transactions undertaken by an individual or Organization (including In accounting, book value or carrying value is the value of an asset or according to its Balance sheet account balance Cash basis Cash-basis Accounting is a method of Bookkeeping that records financial events based on Cash flows and cash position Cash basis Cash-basis Accounting is a method of Bookkeeping that records financial events based on Cash flows and cash position Purpose The cash flow statement was previously known as the statement of changes in financial position or flow of funds statement. ' Certified General Accountant (CGA' is a professional designation representing members of the Certified General Accountants Association of Canada (CGA- Canada) provincial The title Certified Management Accountant is a professional designation awarded by various professional bodies around the world Certified Public Accountant ( CPA) is the Statutory title of qualified Accountants in the United States who have passed the Uniform Chartered Accountant (CA is the title used by members of certain professional Accountancy associations in the British Commonwealth countries and Ireland A chart of accounts (COA is a list of all Accounts tracked by a single Accounting system and should be designed to capture financial information to make good financial A voting share (also called common stock or ordinary share) is a share of Stock giving the Stockholder the right to vote on matters Construction accounting is a form of Project accounting applied to construction projects In Business, Investment, and Accounting, the principle or convention of Conservatism has at least two meanings The Convention Of Disclosure means that all material facts must be disclosed in the Financial statements For example in case of sundry debtors not only the total amount In Management accounting, cost accounting is that part of management accounting which establishes budget and actual cost of operations processes departments or product and The cost of capital is an Expected return that the provider of capital plans to earn on their investment Cost of goods sold, COGS, or "cost of sales", includes the direct costs attributable to the production of the goods sold by a company Creative accounting and earnings management are Euphemisms referring to Accounting practices that may ”follow the letter of the rules of Standard Credit is the provision of resources (such as granting a Loan) by one party to another party where that second party does not reimburse the first party immediately thereby generating A credit note is a monetary instrument issued by a seller that allows a buyer to purchase an item or service from that seller on a future date In Accounting, a current asset is an Asset on the Balance sheet which is expected to be sold or otherwise used up in the near future usually within one In Accounting, current liabilities are considered Liabilities of the business that are to be settled in cash within the Fiscal year or the operating cycle Debit and credit are formal Bookkeeping and Accounting terms They are the most fundamental concepts in accounting representing the two records that one Direct debit or direct withdrawal is a Payment system that allows an organisation to instruct their bank to collect varying amounts directly from customers' accounts Debt is that which is owed usually referencing Assets owed but the term can cover other obligations A budget deficit occurs when an Entity (often a Government) spends more Money than it takes in Deloitte Touche Tohmatsu (also branded as Deloitte) is one of the largest Professional services firms in the world and one of the Big Four auditors, along Depreciation is a term used in Accounting, Economics and Finance to spread the cost of an Asset over the span of several years Diluted Earnings Per Share (diluted EPS is a company's Earnings per share (EPS calculated using fully diluted shares outstanding (i Dividends are payments made by a Corporation to its Shareholder members In Accountancy, the double-entry E-accounting is the application of online and Internet technologies to the business accounting function Earnings before interest taxes depreciation and amortization (EBITDA is a non- GAAP metric that can be used to evaluate a company's profitability Earnings per share (EPS are the earnings returned on the initial investment amount This article uses the word engagement in a legal sense An engagement letter defines the legal relationship (or engagement) between '''In [[accounting]] the '''separate entity concept''' treats a business as distinct and completely separate from the owners Ernst & Young is one of the largest Professional services firms in the world and one of the Big Four auditors, along with PricewaterhouseCoopers (PwC, In common usage an expense or expenditure is an outflow of Money to another person or group to pay for an item or service or for a category of costs In accounting terms after all liabilities are paid ownership equity is the remaining interest in Assets If valuations placed on assets do not exceed liabilities In finance the equivalent annual cost (EAC is the cost per year of owning and operating an asset over its entire lifespan The Financial Accounting Standards Board (FASB is a private Not-for-profit organization whose primary purpose is to develop generally accepted accounting principles Financial accountancy (or financial accounting) is the field of Accountancy concerned with the preparation of Financial statements for decision makers A financial audit, or more accurately an audit of financial statements, is the examination by an independent third party of the financial statements of a company Financial statements (or financial reports) are formal records of a business' financial Financial statements (or financial reports) are formal records of a business' financial Fixed asset, also known as property plant and equipment (PP&E is a term used in Accountancy for Assets and Property which cannot easily be Fixed assets management is an Accounting process that seeks to track Fixed assets for the purposes of Financial accounting, Preventive maintenance Forensic accounting is the specialty practice area of Accountancy that describes engagements that result from actual or anticipated disputes or Litigation. Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. In Corporate finance, free cash flow (FCF is a Cash flow available for distribution among all the security holders of a company Fund Accounting is an accounting system often used by Nonprofit organizations and by the public sector In Electronics, gain is a measure of the ability of a circuit (often an Amplifier) to increase the power or Amplitude of a The general ledger, sometimes known as the nominal Ledger, is the main Accounting record of a business which uses Double-entry bookkeeping. Generally Accepted Accounting Principles (GAAP is the standard framework of guidelines for Financial accounting. A going concern is a Business that functions without the intention or threat of Liquidation for the foreseeable future usually regarded as at least within 12 months Goodwill is an Accounting term used to reflect the portion of the book value of a business entity not directly attributable to its Assets and liabilities The Governmental Accounting Standards Board (GASB is currently the source of generally accepted Accounting principles ( GAAP) used by State and Local governments in In Accounting, historical cost is the original monetary value of an economic item Income, refers to consumption opportunity gained by an entity within a specified time frame which is generally expressed in monetary terms An Income Statement, also called a Profit and Loss Statement (P&L is a financial statement for companies that indicates how Revenue (money The Institute of Chartered Accountants in England & Wales (ICAEW was established by a Royal Charter in 1880 The Institute of Chartered Accountants of Scotland (ICAS is the Scottish professional Accountancy body for Chartered accountants and Auditors The Institute of Management Accountants ( IMA) is a Professional organization headquartered in Montvale New Jersey consisting of over 70000 members worldwide Intangible assets are defined as identifiable non-monetary Assets that cannot be seen touched or physically measured which are created through time and/or effort and that are Interest is a fee paid on borrowed capital Assets lent include Money, Shares, Consumer goods through Hire purchase, major assets Internal auditing is a profession and activity involved in advising organizations regarding how to better achieve their objectives The International Accounting Standards Board (IASB founded on April 1 2001 is the successor of the International Accounting Standards Committee (IASC founded in June International Accounting Standards Committee was founded in June 1973 in London and replaced by the International Accounting Standards Board on April 1 International Financial Reporting Standards (IFRS are standards and interpretations adopted by the International Accounting Standards Board (IASB International Financial Reporting Standards (IFRS are standards and interpretations adopted by the International Accounting Standards Board (IASB Inventory is a list for goods and Materials, or those goods and materials themselves held available in stock by a Business. Investment or investing is a term with several closely-related meanings in Business management, Finance and Economics, related to saving An invoice or bill is a commercial document issued by a seller to the Buyer, indicating the products quantities and agreed Prices Job Order Costing versus Process Costing Job order costing is fundamental to managerial accounting KPMG is one of the largest Professional services firms in the world Lean accounting is Accounting for the lean enterprise It seeks to move from traditional cost accounting to a system that measures and motivates good business practices A ledger or lieger (from the English dialect forms liggen or leggen, to lie or lay in sense adapted from the Dutch substantive Long-term liabilities are liabilities with a future benefit over one year such as notes payable that mature greater than one year loss may refer to A negative difference between retail Price and Cost of production An event in which the team or individual in question Fra Luca Bartolomeo de Pacioli (sometimes Paciolo) (1446/7&ndash1517 was an Italian Mathematician and Franciscan friar collaborator with Management accounting is concerned with the provisions and use of Accounting information to managers within organizations to provide them with the basis to make informed business In a Financial audit, management assertions or financial statement assertions is the set of information that the preparer of Financial statements ( In Accounting, the matching principle links Revenues to the Expenses that pertain to the revenues The money measurement Concept underlines the fact that in Accounting, every recorded event or transaction is measured in terms of Money. A mortgage loan is a Loan secured by Real property through the use of a Mortgage (a legal instrument Method used by the Certified Public Accountant to assure various parties such as bankers and stockbrokers that financial data under review by them is correct Net income is equal to the Income that a firm has after subtracting costs and Expenses from the total Revenue. Notes to the Financial Statements are additional notes and information added to the end of the Financial statements to supplement the reader with more information The initials OBERAC stand for 'operating balance excluding revaluations and accounting changes' Online accounting relates to Accounting that can be done on the World Wide Web. An operating expense, operating expenditure, operational expense, operational expenditure or OPEX is an on-going cost for running a product In accounting terms after all liabilities are paid ownership equity is the remaining interest in Assets If valuations placed on assets do not exceed liabilities In a Company, payroll is the sum of all Financial records of Salaries, Wages bonuses and Deductions Paycheck A paycheck Businesses often need small amounts of discretionary funds in the form of Cash known as petty cash for expenditures where it is not practical to make the disbursement Preferred stock, also called preferred shares or preference shares, is typically a higher ranking stock than Voting shares, and its terms are negotiated The P/E ratio ( price-to-earnings ratio) of a Stock (also called its "earnings multiple" or simply "multiple" "P/E" or "PE" Positive accounting is the branch of academic research in Accounting that seeks to explain and predict actual accounting practices PricewaterhouseCoopers (or PwC is one of the world's largest Professional services firms An Income Statement, also called a Profit and Loss Statement (P&L is a financial statement for companies that indicates how Revenue (money The term pro forma ( Latin "as a matter of form" is a term applied to practices that are perfunctory, or seek to satisfy the minimum requirements In Accountancy, Hollywood accounting is the practice of distributing the Profit earned by a large project to corporate entities which though technically Project accounting (sometimes referred to as job cost accounting) is the practice of creating Financial reports specifically designed to track the financial progress In Accounting, retained earnings refers to the portion of Net income which is retained by the corporation rather than distributed to its owners as Dividends In business revenue or revenues is Income that a company receives from its normal business activities usually from the sale of goods and services Revenue recognition principle is an important accounting principle which is the main difference between Cash basis accounting and Accrual basis accounting. A security is a Fungible, Negotiable instrument representing financial value A spreadsheet is a Computer application that simulates a paper worksheet The statement of retained earnings is one of the basic Financial statements as per Generally Accepted Accounting Principles, and it explains the changes in a company's The Statutory Accounting Principles are a set of accounting rules for insurance companies set forth by the National Association of Insurance Commissioners. Options are financial instruments that convey the right but not the obligation to engage in a future transaction on some Underlying security, or in a Futures A stock split or stock divide increases the number of shares in a Public company. Software for Fixed assets management and Stock control developed in 2004. A mutual shareholder or stockholder is an Individual or company (including a Corporation) that legally owns one or more shares of The South African Institute of Chartered Accountants (usually referred to as SAICA) is a non-profit organisation that represents the interests of the Accounting profession In Economics and business decision-making sunk costs are Costs which cannot be recovered once they have been incurred In Communication networks, such as Ethernet or Packet radio, throughput is the average rate of successful message delivery over a communication channel Throughput Accounting (TA is an alternative to Cost accounting proposed by Eliyahu M Thor Power Tool Company v Commissioner, 439 US 522 ( 1979) was a United States Supreme Court ruling which changed the way companies are allowed Trade credit exists when one firm provides goods or services to a Customer with an agreement to bill them later or receive a shipment or service from a A treasury stock or reacquired stock is Stock which is bought back by the issuing Company, reducing the amount of Outstanding stock on the In accounting, the trial balance is a Worksheet listing the Balance at a certain date of each Ledger Account in two columns namely The Generally Accepted Accounting Practice in the UK or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom What is Unified Ledger Accounting? The concept of a Unified Ledger Accounting Application is often new to people who have used traditional Modular Accounting Systems though the idea The US Securities and Exchange Commission (commonly known as the SEC) is an independent agency of the United States government which holds primary responsibility In the US, generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare present A worksheet is a piece of paper often preprinted in a way designed to help organize material for learning or clear understanding The term write-off (or write-down describes a reduction in recognized value Topics in Finance include Fundamental financial concepts Finance an overview Arbitrage This is a list of articles on general management and strategic management topics This is a list of International trade topics. Absolute advantage Agreement on Trade-Related Aspects of Intellectual Property Rights This is a list of marketing topics. Marketing fundamentals ] Consumer Business Marketing This aims to be a complete list of the articles on Economics. Manufacturing and manufacturing systems Manufacturing Factory Craft production English Organizational studies - an overview Organizational development Collaborative method Management Management information systems an overview E-business Intranet strategies This is an annotated list of important business theorists It is in alphabetical order based on last name This is an alphabetical list of notable Economists, that is experts in the social science of Economics. 2005 business leaders - Events of 2006 - 2007 business leaders - Business leaders by year This is a list of business law topics within the field of Commercial law. See Business ethics, Political economy and Philosophy of business for an overview Financial auditing topics Confirmation Control risk Correctness Cut-off Detection risk
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