.

Accounting Accountant Accountants Accrual Basis of Accounting American Accounting Assosiation ) American Institute of Certified Public Accountants (AICPA Amortization - Assets Audit Report Auditing - Balance Sheet - Board of Directors Bonds Bonds Premium Bonds Discount Book Value Call Provision - Capital Account Capital Expenditures Capital Gains - Capital Losses Carrying Value Cash Basis of Accounting Classification - Classified Financial Statements Common Stock Common Stock Holders Comparative Financial Statements Conservation Consistency Principle - Consilidation Consolidated Accounting Entities

Consonlidated Balance Sheet Consolidated Financial Statements Constant-Dollar Financial Statements Account Balance Accounting Assumptions (Postulates) - Accounting Concepts - Accounting Constraints / - Cost / Benefit Relationship - Materiality Industry Practice - Conservatism Objectivity Accounting Cycle Accounting Elements Accounting Equation Accounting Information Accounting Objectives - Accounting Period (Periodicity) Accounting Policies Accounting Principles Accounting Principles Board (APB) Accounting Procedures Accounting Research Bulletins Accounting Standards Accounting Systems Accounts Payable - Accounts Recievable Actual Basis of Accounting Accrued Expenses Accrued Revenues Accumilated Depreciation Adjusted Trial Balance Adjusting Entry Adjustment Administrative Expenses Allownce for doubtful Account Auditor Bad Debts Basic Accounting Assumptions Economic Entity Assumption Going Concern (Continuity)

Monetary Unit Assumption Basic Accounting Principles Historical Cost Principle Revenue Recognition Principle Matching Principle - Full Disclosure Principle Revenue Realization Principle Percentage of Completion Principle Business Entity () Business Transaction Capital Capital Expenditure Cash - Cash Budget - Cash Equivalents Cash Flow from operations Cash Flows Cash Inflows - Cash Outflows - use of cash - Cash Flows Statement Certified Public Accountant Common Stock Comparative Balance Sheet Comparative Income Statement Conceptual Frameworks - Consistency - Contra Account - Contributed Capital Convertable Bonds Convertible Stock Preferred Copyright Corporation Cost of Goods Sold Cost Principle Credit - Creditors Current Assets Current Cost - Current Liabilities Date of Declaration Date of Payment

Date of Record ).Debit (Dr Debtors Deficit - Depletion - Depreciation Depreciation Expense Direct Cost Direct Method Discount Rate - Economic Entities () Equity ( ) Equity Method - Estimated Liability Expenses Net Cash Flows Net Income Gross Income Net Realiable Value Net Working Capital Working Capital Non-Interest Bearing Note Notes Payable Notes Receivable Paid in Capital Partnership - Patent Pension Plant Assets equipment plant - property preferred Stock Premium Prepaid Expenses Prepaid Insurance Profit Profit Margin Profitability Promissory Note - Public Accountant

Purchases Purchases Returns Purchases Allowances Returns - Chartered Accountant Qualitative Quantitative Qualitative Characteristics of Accounting Information Relevance Understandability - Extraordinary Items - Finacial Accounting Standards Board (FASB) - Financial Reporting Financial Statements Financing Activities Foreign Exchange Rate Funds Generally Accepted Accounting Principles (GAAP) Generally Accepted Auditing Standards (GAAS) Goodwill Historical Cost Income Income Statement () Indirect Method Interest Interim Financial Reports Internal Auditing Internal Control System Internal Revenue Service (IRS) Internal Accounting Standards (IAS) International Accounting Standards Committee (IASC) - Inventory Investing Activities Investments Journal Liabilities Long Term Investment Long Term Liabilities Market Value

- Marketable Debt Securities Marketable Equity Securities Maturity Maturity Date Merchandise Inventory Mortgage - Net Assets Objectivity operating Activities Operating Expenses Owners Equity Allowance - Allowances Securities and Exchange Commission (SEC) - Selling Expenses Shareholders (Stockholders) Short Term Investment Short Term Notes Payable Single Proprietorship Statement of Cash Flows Statement of changes in Financial Position Stock Subscriptions Stock Values Straight Line Depreciation Method Subsidiary Company T-accounts ( ) Temporary Investment (Short Term Investments) Treasury Stock Absorption Costing System Billing on Construction in Process Branches Capital Maintanance Concept Coding Completed Contract Method Consignee - Consignor Constant Purchasing Power Construction in Process Consumer Price Index Contract Costs

Cost Contract Debtors Contract Revenues Contribution Margin Cost Price Cost Plus Contracts Current Cost Approach Current Purchasing Power Measurement Unit Prediction Predictive Value Feedback Value - Feedback Reliability Reliable - Timeliness Verifiability Neutrality Representiational Faithfullness Comparability Representation Realizable Value Realization Principle - Retained Earnings Revenue Sales Sales Discount Sales Returns Sales Allowances - Salvage Value Statement of changes in Owners' Equity Statements of Financial Accounting Standards (FASB) Stock Stock Authorization and Issuance Stock Dividends Stock Premiums Trial Balance Unearned Revenue Unrealized Loss Unrealized Profit - Unrealized Gain

Utilities Expenses - Working Papers Worksheet Data Collection Dealers - Deffered Gross Profit - Departmental Contribution Margin Direct Costing System Entry Value Method Estimated Price - Exit Value Method Fixed Price Contracts Format )General Price Level Adjusted Historical Cost (GPLA GNP Implicit Price Deflator Gross Profit Hire Purchase Hire Sale Holding Gains Holding Losses Inflation Input Method Installment Purchase Installment Sale Long Term Contracts Maintanance of Nominal Capital Maintanance of Real Capital Measurement Basis Measurement Bias - Realization Realized Income Replacement Cost Responsibility Accounting Segments Segment Selling Price Short Term Contracts Standard Costs Accounting System Budget Conversion -

Corporate Earnings Current Cost Accounting Debenture Bonds Dividends Earned Surplus Earning per Share Effective Interest Rate Financial Accounting Finacial Forecast Fiscal Year Fixed Assets General Price Index Mix of Sales Monetary Items Monetary - Net Realizable Value Nominal Value Nonmonetary Items Operating Income - Output Method Percentage of Completion Method Planning Control Price Index Price Level Changes Profit Maximization )Weighted Average (WA - - Whole Sale Price Index letter of credit - Letters of Credit - General Price Level Tax - Taxation Income Tax Inflation Accounting Intangible Assets Intangible Intercompany Liablities Levarage )International Standards on Auditings (ISAs Peer Review Quality Control

Assurance Services - Compliance Audit - E-Commerce Evidence Independent risk Information Risk operation - Strategic Systems Audit Adverse Opinion Disclaimer of Opinion Material Misstatement analysis activities )Activity Based Costing (ABC : Flexible Budget : variance - variances - )Just in Time (JIT )Activity Based Management (ABM : Indirect Costs Actual Allocation - : Appraisal Costs Prevent Prevention Costs Internal Internal Failure Costs External External Failure Costs Artificial Reciprocal Reciprocal Allocation Method Balance Scorecard : Behavior Batch

Calendar Contract Common Cost Assignment tracing Cost Tracing )Cost-volume-profit Analaysis (CVP Decentralization Decision - Decisions Intercompany Transactions Intercompany Elimination Static Budget : Demand Elasticity Inelasticity Differential Cost Differential Revenue Idle Time ( ) )Institute of Management Accountants (IMA Profit Center Cost Center )International Organization for Standardization (ISO - Labor Costs Ledger Management by Exception Safe Margin of Safety Nonprofit Organization - Company Firm Spoilage - Leverage plan Uncertainty )Value Added Tax (VAT Value Added Costs Work-in-process Inventory )First In First Out (FIFO )Last In First Out (LIFO

Asset-Based Lending Asset-Based Financing Debenture ( ) Disclosure )Accelerated depreciation (of an asset - / ( ) )Statements on Auditing Standards (SASs Attestation Services Operational Audit Strategy Qualified Opinion Failure Quality Relevant Scrap Seperate Seperable Sustaining Backflush Costing JIT Batch-Level Costs : Benchmarking Breakeven Point : Bullwhip Effect Bundled Product : Value Chain Byproduct Joint Product Capacity Capital Budget Competition Competitor - Competitors - Estimate Manufacturing Lead Time = Manufacturing Cycle Time ( ) Outsourcing : Sunk Costs : Tariff Accumulation of Dividends Acquisition

Activity Ratios aggressive Policy - )Automated Clearing House (ACHs Bankruptcy Bearer Bonds Bonds Book Value Per Share Business Risk Callability Cash Budget Collection Float Common Stocks C/S Compensating Balance Compensations Conservative Policy Consolidation Merge Convertibility Cost of Capital Credit Terms Credit worthiness Date of Declaration Date of Payment Date of Record Debenture Bond Default Risk )Degree of Financial Leverage (DFL )Degree of Operating Leverage (POL Disbursements float Discount Dividend Policy Dividenf Yield Draft )Earnings Per Share (EPS Efficient Portfolio )Electronic Fund Transfer (ATM EX-dividend Date Exogenous Factoring Financial Forecasting Financial Instruments

Financial Risk - Flotation Cost Going Private Going Public Growth & Expansion Indexed Bonds Indifference Curve Inflation Forecasting Interest Rate Risk Investment Risk - Lease Leverage Ratios Market Risk Maturity Matching Medium of Exchange Merge - mortgage Bond Nonmarket Risk Norms Operating Cycle Optimal Amount Optimal Portfolio Par value = Face Value Participation Portfolio Management Portfolio Risk Portfolio Theory Profit Maximization Precautionary Measure Preemptive Rights )Preferred Stocks (P/S Permium Primary Market Priority in Assets & Earnings Profitability Ratios Purchasing Power Risk Quick Ratio Redeemability Registered Bonds - Reverse Stock Splits Secondary Market

Serial Bonds - Shareholders Wealth Solvency Ratios Speculation Stability of Eanings Stock Dividend ( ) Stock Split Stock Warrants Takover TradeOff Tender Offer Total Risk Treasury Bills Treasury Stock () Undrwriting Costs ( ) Voting Rights Zero-Coupon Bonds

Combination - Comercial Policy Commodity Comaparattive advantage Comaparattive statics Competition Competitive firm Competitive Market Cometitor Complementary Good Concave Concepts Conduct Consumer Consumer Good Consumer's surplus Consumption Contaction convex cost cost Curve Cost Schedule

Cross Elasticity of Demand Curve Cut thorat Competition Demand demand curve demand schedule dependent variable deficit desire derivation derived derived demand determinants od demand determinants of Supply - differentiation diminish diminishing marginal returns diminishing marginal Utility Direct Direct relation Direction discrimination Diseconomies of scale distrbution downward-sloping Economic Analysis Economic efficency economic goal economic growth economic loss Economic model Economic Profit Economic Stability Economic System Econimic theroy Ecionmics Economies of Scale Economy Effective Demand Efficiency Efficient

-Employment Elastic demand Elestic Supply Elesticity of Demand Elesticity of Supply Energy - - Entrepreneur Envelope Curve Equality Equilibrium Equilibrium position Equilibrium Price Equilibrium quantity Equity - Excess Excess demand Excess Supply Exchange Expansion Path Expectation explicit explicit cost Export Exports Export Subsidy Externality External diseconomies External ecomomise Factor of Production Factor endowment firm Fixed Cost -Scarcity accreation adverse balance aging Schedule Accounting changes -8 K A diverse workforce increases the candidate poo A diverse workforce is more creative A diverse workforce reflects the population

( ,abandonment ..abatement / ABC/activity based costing Ability to analyze ability to reimburse Ability to respect viewpoints of other members able-bodied poor abrasion absence Absenteeism absolute Absolute Amount absolute contract absolute endorsement Absolute priority absolute title absorption absorption cost * Absorption Costing System* abstract of title abundance abundance Abundance Economy )* -/ ( Accelerated depreciation (of an asset)* acceleration Acceleration Clause Acceleration Principle acceptance bank acceptance bill of exchange Acceptance Check acceptance for honour Acceptance of the offer Acceptances accident insurance accident rate Accidental Death & Dismemberment Accomplishment accordance Account account and risk * Account Balance*

accountabilite accountability *Accountant* *Accountants* Accounting Accounting and reporting models * Accounting Assumptions (Postulates)* * - Accounting Concepts* * - Accounting Constraints* * Accounting Cycle* ACCOUNTING DIVERSITY * Accounting Elements* * Accounting Equation* ACCOUNTING EVENT () Accounting income * Accounting Information* ACCOUNTING MEASUREMENT AND DISCLOSURE / accounting method * Accounting Objectives* ACCOUNTING PERIOD * - Accounting Period (Periodicity)* * Accounting Policies* Accounting practices Accounting principles * Accounting Principles Board (APB)* * Accounting Procedures* * Accounting Research Bulletins* * Accounting Standards* * Accounting Systems* ACCOUNTING TIMING DIFFERENCE ACCOUNTING TREATEMENT *Accounting* * Accounts Payable* accounts receivable financing * - Accounts Recievable* Accretion Accrual accounting * Accrual Basis of Accounting* Accrual Concept accrued dividend * Accrued Expenses*

ACCRUED INVENTORY * Accrued Revenues* * Accumilated Depreciation* Accumulate Accumulated Depreciation Accumulated other comprehensive income Accumulated profit . . . accumulating Accumulation Distribution Line . . accuracy accurately Achieve Acid test ratio ACKNOWLEDGEMENT OF INDEBTEDNESS Acknowledgments acquired needs theory acquiring Acquisition Acquisition cost ACQUISITION COST Acquisitions Acquisitions and investments ACRONYM ACTION PLANS Actionability activator Active Balance / Active loan / Active saving account active training methods *activities* : Activity Based Costing (ABC)* * : Activity Based Management (ABM)* * / Actual amount actual asset * Actual Basis of Accounting* Actual Cost of Work Performed actual costs actual data

Actual loss actual tare *Actual* Actuarial gains and losses ACTUARIAL METHOD Actuarial present value actuary ( ) Actuary (insurance) ad hoc arbitrator ad valorem ad valorem tariff ad valorem tariff ad valorem tax / add Additional asset stipulation Additional credit Additional credit additions and betterments additions and betterments Adequacy of coverage . . Adequate Adequate disclosure Adequate Disclosure . adequately adherence . adjudication adjudication order ADJUNCT ACCOUNT / Adjustable rate Adjustable-rate mortgage ADJUSTED BOOK VALUE Adjusted cost of capital Adjusted interest rate Adjusted operating profit Adjusted operating profit / Adjusted return on assets Adjusted return on equity * Adjusted Trial Balance* ADJUSTING ENTRIES * Adjusting Entry* adjustment bond

*Adjustment* Administration Administrative efficiency administrative expense Administrative expense rate Administrative Expenses Administrative Law adulteration ADVANCE Advance account advance bill Advance commitment Advance deposit Advance deposit requirement advance payment bond Advanced Micro Devices . adventure adverse impact * Adverse Opinion* advertisement advertising agency ( )advertising allowance advertising campaign Advertising Costs advertising medium Advisory letter "Affiliated Companies Affiliated corporation affiliates Affinity diagram Affirmative Action Plan Affirmative covenant Affordability index After acquired clause Age of inventory Aged portfolio . . . agencies AGENCY Agenda Agent AGGREGATE

Aggregate inventory management techniques aggressive Aggressive growth mutual fund aging of accounts receivable Aging of loans aging of portfolio Aging schedule Aging, accounts receivable Agio / Agreed- upon procedure AGREED-UPON PROCEDURES Agreement Agreement among underwriters Agreement in restraint of trade agribusiness Agricultural land AICPA Air cargo Air express Air freight Air mail Airline Airway Bill - algorithm All equity rate All risk insurance Allied member All-in cost Allocating Resources () Allocation of loan proceeds Allocation of net income Allocation of net income Allocation of resources * - : Allocation* Allocation, appropriation of profits Allonge - Allotment Allotted Deposit Allowance for Doubtful Accounts * - Allowances* * Allownce for doubtful Account*

ally doctrine alternative dispute resolution Alternative mortgage instruments . . - . amend Amendment amendment * American Accounting Assosiation* American Institute of Certified Public Accountants (AICPA)* * American stock exchange ) ( Amortization Amortization factor Amortized loan Amount outstanding analogy Analysis Certificate Analysis of Financial Statements Analysis of Variance *analysis* Analyst expectations analytical . analytical ANALYTICAL PROCEDURE analyzing business Earnings Analyzing Liquidity and Solvency and remote Announcement date Announcement Date Annual basis Annual effective yield Annual exclusion Annual financial statements Annual fund operating expenses Annual Report Annual reports Annual wage plan / Annual/annualised percentage rate Annualized ,Annuitant Annuity Antedate

anticipate Anticipate Problems Anticipated Anticipated profit anticipated rate Antidilution Antitrust laws anti-trust laws . . . apparently Applicability Application for membership Application for withdrawal Application Programs apportion appraisal cost * Appraisal Costs* Appraisal ratio . . appraisals Appreciation approach appropriate Appropriation request approval . . . Approving aptitude Arbitrage ARBITRATION Archive Plan Area arithmetic Arithmetic mean return arm's length transaction arrangement Arrears Articles of agreement Articles of association Articles of incorporation artificial divisions * Artificial* As per advice ascertain

ASelf-Correcting System Asked price Asking Price Aspects Aspects . . . . . assembly line production assertion assessed for impairment Assessing Performance Assessments asset turnover ratio *Asset-Based Financing * *Asset-Based Lending * *Assets* assign arbitrary weights to ratios Assignable assigned assigned stock Assignee assigning . . . . Assignment Assignment . . *Assignment * Assimilation associated . Association of Government Accountants Assumed name Assumed risk :assumption Assumptions Assurance assurance ASSURANCE OF DELIVERY AND CORRECT COUNT *Assurance Services - * assured astray asymmetric Asymmetric information AT COST At the market

attainment . . . . . . attending meetings Attestation Services* * Attorney at law Attorney general Attorney in fact Attorney-client privilege Attribute * Attributes Auction Auction markets Auctioneer Audit Charter / Audit committee AUDIT COMMITTEE AUDIT DOCUMENTATION AUDIT OBJECTIVE Audit ratio * Audit Report* AUDIT RISK * - Auditing* * Auditor* auditory learners /Autarky/ Self- Sufficiency authentication Authorised stock Authoritarian or directive Authority to purchase Authorized stock Auto Sales Auto Zone, automated Automated clearinghouses Autonomous Investment auxiliary Auxiliary Records Available for Sale Securities Available-for-sale financial assets Average daily purchases Average Investment in Plant Assets

Average loan term / / Average Profit Method Average tare Average unit cost Average Workweek Awareness of global economic environment Back bill Back charges Back label Back pay Backer *Backflush Costing *JIT Back-haul Backing List Backlog Back-order Back-to-Back Credit BACK-TO-BACK LETTER OF CREDIT Back-to-work movement BACKUP backward chaining Bad debt Bad Debts Ratio *Bad Debts * Bad delivery Bad faith Badger Bail bond balance carried forward Balance of Payments Balance of trade *Balance Scorecard : * Balance sheet matching *Balance Sheet - * BALANCED SCORECARD Bandwidth BANK ACCEPTANCE Bank commissioner Bank control Bank interest / Bank of Issue

Bank rate / Bank reconciliation Bank reconciliation procedure / bank supervisions, banking authorities Banker banking authorities Bankruptcy banquet style Bar Chart Bargain counter Bargain purchase option Bargain purchase option Barter Barter transactions base fact base pay base price base rate Baseline baseline cost Baseline performance standards, providing *Basic Accounting Assumptions * *Basic Accounting Principles * basic assumptions BASIC DEFENSE INTERVAL Basic Industry Basic Wage / basing point pricing Basis of Consolidation Basis Point Batch BATCH COSTING batch processing - *Batch * *Batch-Level Costs : * behalf behavior evaluation method *Behavior* behavioral interviews Behavioral Theories

BEHAVIOURAL ACCOUNTING BELOW THE LINE Benchmark benchmark positions * Benchmarking* benchmarks BENEFICIARY Benefits best commercial paper Best Efforts Offering best known BEST PRACTICES Best-efforts basis bet the company bewildering bias bid and asked bid price Bidding BIFURCATED Bilateral agreement /Bill of exchange bill of health BILL OF LADING Bill of Lading BILL OF MATERIALS billing * Billing on Construction in Process* BILLS PAYABLE BILLS PURCHASED binding arbitration Binomial distribution Biological transformation Biometric Black Market BLACK MARKETS Black-Scholes option pricing model BLANK ENDORSEMENT BLANKET AUTHORIZATION Blue Chip . Blue Chips

blue-chip stock . board board of directors * Board of Directors* / / bona fide bona fide occupational qualification Bond Premium Bonded Areas Bonded Goods Bonds * Bonds Discount* * Bonds Premium* *Bonds* bonus BOOK COST Book keeper " Book of Original Entry / Book Value Book Value BOOKKEEPING Boolean Boolean expression Boolean variable Borrowing Borrowing capacity Bottleneck Inflation Boundary Boundary-less organization Bounded bracket Brainstorming *Branches* brand Brand name Brand Name BREACH OF CONTRACT BREAK-EVEN Break-even analysis BREAK-EVEN EQUATION * : Breakeven Point* Breakout

breakthrough bribe Brokerage firms brute-force Budget at Completion / Budget Center Budget Committee BUDGET PERFORMANCE REPORT Budget Period . Budget variance * Budget* Budgetary aid BUDGETARY DEFICIT Budgetary surplus Building Permits * Bullwhip Effect* * : Bundled Product* Burden bureaucratic bureaucratic structure Business Combination Business accounting Business Administration BUSINESS ANALYST business capacity Business Crisis Business economics Business Entity BUSINESS ENTITY PRINCIPLE business information processing business initiative Business Inventories / Business plan /Business risk * Business Transaction* Business valuation Business* Combination business-to-business business-to-consumer / Buyer / Lessor BUYER AS BROKER

Buyer Equilibrium Buy-sell agreements Buy-side analyst bylaws bypass - *Byproduct * By-Products Calculation of reserve Calculation of reserve *Calendar* *Call Provision - * Callable CALLABLE BOND Callable bonds callback CANCEL SUPPORTING DOCUMENTS Cancelled debt Candidate capabilities Capability Capable process Capacity to reimburse Capacity Utilization *Capacity* Capital *Capital Account * Capital Adequacy-Asset quality-Management-Earnings liquidity / CAPITAL ASSET Capital Assets Capital Backing of Loans *Capital Budget * Capital cost allowance Capital Employment Ratio CAPITAL EXPENDITURE *Capital Expenditure * *Capital Expenditures * Capital gain Capital Gains and Losses *Capital Gains - * Capital grant

CAPITAL INTENSIVE Capital leases * Capital Losses* * Capital Maintanance Concept* CAPITAL OUTLAY CAPITAL REDUCTION CAPITAL REPLACEMENT Capital structure Capital surplus Capitalization CAPITALIZATION Capitalization of leases CAPITALIZATION OF MAINTAINABLE EARNINGS CAPITALIZATION RATE CAPITALIZED COSTS . capturing capturing market CARRIAGE AND INSURANCE PAID TO Carriage Paid To CARRY FORWARD * Carrying Value* case analysis Cash accounting / Cash advance CASH AGAINST DOCUMENTS Cash and due from banks Cash and equivalents cash and near-cash Cash application process Cash assets CASH BASIS OF ACCOUNTING * Cash Basis of Accounting* Cash book, // Cash box Cash budget * - Cash Budget* CASH CLEARING ACCOUNT cash control Cash count / Cash credit CASH DEBT COVERAGE RATIO

Cash deficit Cash deposit CASH DISBURSEMENTS Cash disbursements journal / CASH DISCOUNT Cash Dividends Cash donation Cash Equivalent *Cash Equivalents * Cash flow Cash flow after investment Cash flow analysis Cash flow efficiency CASH FLOW FROM OPERATIONS *Cash Flow from operations * Cash flow risk *Cash Flows Statement * *Cash Flows * cash grant Cash grant CASH IN ADVANCE CASH IN BANK Cash in bank and near cash ( ) Cash in banks Cash in hand Cash in vault *Cash Inflows - * Cash input cash journal ,Cash journal Cash management Cash Margin Cash Mobility Mapping Cash On Delivery CASH ON HAND cash on hand Cash outflow / *Cash Outflows - use of cash - * Cash outlay Cash pattern/ Cash pattern/

Cash per share CASH PORTION Cash position CASH PROFIT Cash projection CASH RATIO Cash receipt journal Cash receipt journal CASH RECEIPTS CASH RESERVE RATIO Cash suspense account Cash suspense account * - Cash* Cash-basis accounting Cashier Cash-to-current-liabilities ratio . . Categories categorization Cause and Effect cause and effect cause and effect diagram Central Limit Theorem Central Planning centralized organization certainty equivalent net CERTAINTY OF PAYMENT CERTIFICATE OF ANALYSIS Certificate of Deposit CERTIFICATE OF INSPECTION CERTIFICATE OF INSURANCE CERTIFICATE OF MANUFACTURE CERTIFICATE OF OBLIGATION Certificate of Origin CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGIN FORM A Certificate of Surveillance or Inspection Certificate Of Weight CERTIFICATE OF WEIGHT Certificates of deposit ) (CERTIFICATION (LEGALIZATION) CERTIFIED FINANCIAL PLANNER

CERTIFIED FINANCIAL STATEMENTS *Certified Public Accountant * ceteris paribus Chain Banks Chamber of Commerce Chamber of Industry Change in accounting principle Change in equity position Change in working capital Changeovers chaos Character-based lending characteristics Chart of Accounts / // charter *Chartered Accountant - * CHARTERED FINANCIAL CONSULTANT Charts of account / // CHATTEL MORTGAGE CONTRACT Checking account Checks and balances checksums Chief accountant Chief financial officer ( / ) circuitry Circular Flow Circulating Capital Citizen Self Help Society CLAIM Classification of Accounts *Classification - * Classified Balance Shee *Classified Financial Statements * CLAUSED BILL OF LADING CLEAN BILL OF EXCHANGE CLEAN BILL OF LADING CLEAN COLLECTION CLEAN LETTER OF CREDIT CLEAN ON BOARD BILL OF LADING Clearance Papers Clearinghouse

. clerical clerk Client outreach ) (Client retention rate Client screening Closing balance Closing cost Closing Exchange Rate clustering Coaching Co-destiny accounts *Coding* coefficient correlation coefficient of determination Coefficient of Exploitation Coercion coercive Coinsurance Clause collateral / /Collateral savings /Collateral substitute Collected Payments collectibility - COLLECTING BANK COLLECTION PAPERS collection period COLLECTION PERIOD Collection Security Clause Collective Economy collective bargaining agreement COLLECTIVE INVESTMENT SCHEME COLLUSION combination combined COMBINED BILL OF LADING / Combined cost of funds Combined Financial Statements COMBINED TRANSPORT COMBINED TRANSPORT BILL OF LADING Combining and segmenting contracts commenting

Commercial Denomination Commercial funding Commercial Invoice Commercial loan Commercial paper Commercial paper Commission commissions Commissions and fees Commitment COMMITMENT commitments committed cost Commodity Commodity Gold Common cost * Common Cost* COMMON EQUITY COMMON LAW common law doctrine COMMON SIZE ANALYSIS * Common Stock Holders* * Common Stock* Common stockholder equity common-sense Communicating Results Communication skills Communication strategies Communism COMPANY LIMITED BY GUARANTEE *Company* Comparability Comparability Concept Comparability of financial statements Comparable data * Comparative Balance Sheet* * Comparative Financial Statements* * Comparative Income Statement* . compares comparison Comparisons

compatibility Compensating Compensating balance COMPENSATING BALANCES COMPENSATING ERROR compensation Compensatory Contract competence Competency Competency model competent *Competition* competitive * - Competitor - Competitors* Competitors Complement . Complete a structured or an open-ended questionnaire. Complete a task inventory Completed Contract Method Completed contract method COMPLETED CONTRACT METHOD OF ACCOUNTING * Completed Contract Method* Complex capital structure compliance COMPLIANCE AUDIT - Compliance Audit* * Complicated Component materials components ) ( Components of share holders equity comporator Compound interest / Compound interest rate ()/ Compound rate growth Compounding Consideration comprehensive income Comprehensive planning compromise Compromise / Compulsory savings

computational computed term Computer Controls Computer System computer-assisted audit tools computer-based systems Computing conceal Concealment Concept Reliability concepts Concepts Catalog Conceptual Design Conceptual Formulation Conceptual framework * - Conceptual Frameworks* concern Concervatism Concept Concessional debt Concessional loan conclusion conclusions ). (Concurrency CONDITION OF GOODS CONDITIONAL SALES CONTRACT Conduct . Conduct the investigation. confederation Conference call Confidence estimate confidential information . Confidentiality Confidentiality Agreement Configuration CONFIRMATION Confirmed Documentary Credit Conflict of interest conflicting Conflicts Conflicts of interest conform

. . conformity confound the audit process confront . . confused congruence conjecture and refutation conjecture and refutation conjunction . Consciousness . . consequences *Conservation* ) ( Conservatism (prudence) Conservatism Concept CONSERVATISM PRINCIPLE * - Conservatism* conservative Conservative principle CONSIGNEE CONSIGNEE MARKS *Consignee* CONSIGNMENT Consignment sales * - Consignor* *Consilidation* Consistency Concept Consistency of accounting policies Consistency Principle* * - Consistency* consistent console Consolidate maturities * Consolidated Accounting Entities* /Consolidated balance sheet * Consolidated Financial Statements* () / Consolidated profit (loss) Consolidation method Consolidation Procedures * Consonlidated Balance Sheet* CONSORTIUM Constant coefficient Constant currency terms

CONSTANT DOLLAR Constant Purchasing Power * Constant Purchasing Power* Constant-Dollar Financial Statements * Constant-Dollar Financial Statements* constituencies . . . constitute constrained behavior constraint constraint analysis Constraints And Costs Construction Contracts * Construction in Process* CONSTRUCTION IN PROGRESS Construction revenues Construction-in-progress constructive CONSULAR DECLARATION CONSULAR INVOICE Consulting consumed Consumer Confidence Consumer credit CONSUMER PRICE INDEX * Consumer Price Index* Consumers Sovereignty Consumers Freedom of Choice Consumers' Surplus . . consuming consummated Consumption Function Consumption Fund Consumption point CONSUMPTION SMOOTHING Contemporary Finance context CONTINENTAL MODEL contingencies probable . . . contingency CONTINGENCY BUDGET CONTINGENCY PLAN

Contingency Theories CONTINGENT ASSET Contingent Behavior Contingent Behavior Contingent consideration contingent for resale Contingent gains and losses Contingent Liability Contingent liability (contingency) Contingent reserve . continued continuity CONTINUITY ASSUMPTION Continuous Budgeting CONTINUOUS IMPROVEMENT Continuous probability function Continuous random variable * - Contra Account* CONTRACT COSTING * Contract Debtors* * Contract Revenues* *Contract* Contractor work breakdown structure CONTRACTUAL ALLOWANCE Contractual Credit Contractual loan term Contractual stipulation for additional asset contrast Contrasts CONTRIBUTED ASSETS Contributed Capital * Contributed Capital* Contribution - Contribution margin Contributory plan CONTROL ACCOUNT / Control environment CONTROL LEVEL *Control* controllability CONTROLLABLE COST

CONTROLLER Controlling Enterprise Controlling Interest convenience CONVENTION conventional . conversant . converse - Conversion conversion cost CONVERSION COSTS * Convertable Bonds* Convertible Convertible Stock * Convertible Stock Preferred* **** ING THE BOOKS coordinated Coordination * Copyright* core business rule Core expenditures CORE PROCESS * Corporate Earnings* * Corporation* Correction Corrective Action CORRESPONDENT BANK . . corresponding correspondingly . CORRUPT Cost Cost Push Inflation Cost to Cost basis COST & FREIGHT COST & INSURANCE * / - Cost / Benefit Relationship* COST ACCUMULATION METHODS / Cost allocation COST ALLOCATION Cost and Expense Concept Cost and Freight

COST AND FREIGHT... (CFR) COST AVOIDANCE Cost behavior pattern Cost Behaviors . * Cost Center* Cost Concept Cost containment Cost control / Cost efficiency Cost estimate Cost Estimates Cost Insurance and Freight- CIF cost of equity capital COST OF FINISHED GOODS Cost of funds Cost Of Goods Available for Sale Cost of Goods Manufactured COST OF GOODS SOLD * Cost of Goods Sold* Cost of portfolio administration Cost of Production Report Cost Overrun Cost per hire / Cost per loan made * Cost Plus Contracts* Cost Plus Fixed Fee Contract * Cost Price* COST PRINCIPLE * Cost Principle* cost ratio Cost Recovery Method Cost sharing Cost structure cost structure analysis * Cost Tracing* Cost Variance cost volume profit analysis *Cost* COST, INSURANCE AND FREIGHT Cost, Insurance and Freight COST-BASED PRICING

COST-BENEFIT - Cost-benefit analysis COST-CENTRE Cost-effectiveness COST-PLUS Cost-plus contracts * Cost-volume-profit Analaysis (CVP)* - -Cost-volume-profit analysis counterfeit Countervailing Duties COVENANT Covenants coverage Coverage ratio CPI / Consumer Price Index Crashing Crawling Active CREATIVE ACCOUNTING credibility CREDIT Credit availability Credit balance Credit bureau Credit ceiling /Credit cooperative // Credit delivery model credit deterioration Credit Facilities Credit for Payments credit information bureau Credit Line CREDIT NOTE credit officer /Credit policy Credit rating Credit rating agency Credit Risk Credit Sales Credit scheme Credit to microenterprises Credit union

* - Credit* Credit-in-kind Creditor *Creditors* Credits for Acceptance Creditworthiness Creditworthy Creditworthy creeping user requirements Crime and Misappropriation of Assets criteria criterion critical importance Critical path Critical path method Crop credit Crossover discount rate crucial cryptographic / / Cryptography culpability . . . cumbersome Cumulative Cumulative effect cumulative preferred stock Currency gap Currency gap ratio Currency matching Currency Pooling CURRENCY RISK * Current Assets* * Current Cost Accounting* * Current Cost Approach* * - Current Cost* Current Exchange Rate * Current Liabilities* Current- Non Current Method * Current Purchasing Power* Current Rate Method current ratio / / Current repayment rate

Current terms cushion Custody Custom Broker Customization customs CUSTOMS AND EXCISE Customs Bond Customs Clearance Customs Declaration Customs Declaration Form CDF Customs Duties Cutoff Date cyberspace Cycle counting Cyclical Stocks Daily balancing *Data Collection * Data conversion Data filed DATA FIXATION data toggle Database / Database Management Systems Database software *Date of Declaration * *Date of Payment * *Date of Record * DAYS SALES OUTSTANDING day-to-day basis *Dealers - * DEBENTURE *Debenture Bonds * *Debenture (*) Debentures DEBIT *).Debit (Dr * Debit balance / Debt capacity / Debt financing / Debt financing /

Debt maturity Debt Securities Debt to Equity Ratio Debtor DEBTORS *Debtors* Debt-to-asset ratio Debt-to-equity ratio * Decentralization* Decimal fractions * Decision - Decisions* DECISION MAKING decision support systems decision-making Decisively . Declare Declining balance method Declining balances / Dedicated fee / Deductible expense Deed In Lieu Of Foreclosure DEED OF TRUST default loan Default loan Defensive Stocks Deferred charge, deferred expense (balance sheet, asset /( Deferred expenditure DEFERRED EXPENDITURE Deferred income taxes DEFERRED PAYMENT LETTER OF CREDIT deferred revenue Deferred tax expense * - Deffered Gross Profit* / deficient DEFICIT BUDGET * - Deficit* Definition Deflation Deflator Degree-of-leverage ratios

Degressive Graduation delayed delegate task delegates . delegates authority Delegating )/ / ( Delinquency / /Delinquency (ratio), delinquency Delinquency measurement Delinquency measurement / delinquency rate Delinquent client report Delinquent loan follow-up report Deliver Duty Paid DDP deliverable ) . . . ( DELIVERED AT FRONTIER... (DAF) DELIVERED DUTY PAID... (DDP) DELIVERED DUTY UNPAID... (DDU) DELIVERED EX QUAY (DUTY PAID)... (DEQ) ) . . . (DELIVERED EX SHIP... (DES) delivery of financial services Demand Demand deposite Demand Elasticity Demand- Pull Inflation Demand Terminology *Demand* Democratic Demonstrated credibility, integrity and discipline Demurrage denial Denominator Denominator . . Deny * Departmental Contribution Margin* Departmental procedures Dependence dependent variable dependent variables depleting * - Depletion*

Deposit Deposit Ticket Depreciable cost depreciable life ) ( Depreciation * Depreciation Expense* Depreciation Methods *Depreciation* Depressive Graduation Depth of outreach derivation rule Derivative instruments Deriving Demand Descriptive account number Design Design patent Design-and-build firms designated / / Designated financial statements Designated funds Designing financial products Destruction Detailed balance sheet Detection Detection risk detector deterioration Determination of strategic options determine Devaluation Devaluations Development developments / / devise diagnosing diagnosing Diagnostic routine . . dictates differential cost * Differential Cost* * Differential Revenue* Differentiation strategy

Dilemma diligently Diluted DILUTED NET INCOME PER SHARE Diminishing returns Direct administrative expense ratio * Direct Cost* * Direct Costing System* Direct financing leases US * Direct Method* Direct ownership Direct Quotation directives . disagreements disbursement Disbursement systems Disbursements Discipline Disciplined Approach * Disclaimer of Opinion* Disclosure requirements *Disclosure* Discontinued operations Discount / Discount factor Discount Premium * - Discount Rate* discounted Discounted cash flow (DCF) method DISCREPANCIES discrepancy discretion discretionary cost Discriminating Duties . discuss Dishonoured Cheque disintermediation Disparate impact Disparate treatment , disposal . . disposition

/ / Disposition of assets . . disputes disruption of service . disruptions Dissavings DISTANCES = distinguish distort distorted picture Distribute cost among Distribution of Incom distribution rights divergence in Diversity concepts and applications Dividend Dividend in kind Dividend Payout Ratio Dividend per share * Dividends* DOCTRINE Documentary DOCUMENTARY CREDIT DOCUMENTARY INSTRUCTIONS DOCUMENTARY LETTER OF CREDIT DOCUMENTATION Documentation requirements documented ) ( / DOCUMENTS AGAINST ACCEPTANCE (D/A) Documents against Payment ) ( / DOCUMENTS AGAINST PAYMENT (D/P) Domain domain of discourse Donated capital /Donated commodities or services /Donated equity / Donations and grants ratio Donator, donor / Dormant savings account doubtful loan Downloading Downsizing

downsizing Downstream process downtime / dramatic effect dramatically drastic change Drawback Drilling Drop-out rate/ Drop-outs Dual presentation due / / due care due consideration Due Diligence Due to be repaid in Due-On-Sale dummy Dumping dumping duplicative duties . . duty of loyalty Earliest finish date Earliest start date Earned income / / *Earned Surplus * Earning asset Earning of Revenue *Earning per Share * Earnings Earnings before interest and taxes Earnings on loans Earnings per share )Earnings per share (EPS ( ) eavesdrop E-Banking echo check *E-Commerce * Econometrics Economic Benefits

economic engine Economic Enterprise * () Economic Entities* * Economic Entity Assumption* Economic Equilibrium ECONOMIC EXPOSURE Economic Fluctuations Economic Goods and Services Economic life ECONOMIC ORDER QUANTITY ECONOMIC PROFITS ECONOMIC SUBSTANCE ECONOMIC VALUE Economic value economic value added ECONOMIC VALUE ADDED ECONOMICALLY FEASIBLE ECONOMIES OF SCALE economies of scale and scope Effective hours Effective interest method / Effective interest rate * Effective Interest Rate* Effective rate EFFECTIVENESS /Efficiency /Efficiency indicator EFFICIENT MARKET THEORY elaborate *Elasticity* Electronic bill presentment and payment Electronic Check Clearing House Organization Electronic check presentment Electronic data capture ELECTRONIC DATA INTERCHANGE Electronic data interchange electronic data processing ELECTRONIC DATA PROCESSING Electronic fund transfers ELECTRONIC FUNDS TRANSFER Electronic funds transfer

Electronic transactions Eligibility eligible eliminate elimination emanate Embargo . Embedded EMBEZZLEMENT . . . Embrace Emerging Technologies Emotional switching costs . emphasize Employee morale Employment skills testing Employment, / Encashment encompass . . encountered encumbrance End item permutations end of period Ending ENDING INVENTORY ENDORSEMENT . enforcing engagement Engagement communication / Engagement letter Engagement Planning )) ( Engagement risk audit ENGINEERED COSTS Engineering tolerance Enhanced ability to attract top-quality employees enhancing profit margin enlightening enormous product output ENROLLED AGENT . . ensure entail

ENTERPRISE enterprise Enterprise account management model Enterprise development services Enterprise Equilibrium ENTERPRISE RESOURCE PLANNING Enterprise Resource Planning Enterprise Solutions Group ENTERPRISE VALUE ENTERPRISE ZONE enthusiasm ENTITY ENTITY BOUNDARY Entity concept entity-sustaining activity entrepreneur * Entry Value Method* environment Environmental analysis Environmental Health Hazards Environmental industry Environmental Permit environmental scan Equal principal payments / Equalising discount rate equilibrium Equilibrium income Equilibrium rate of Inflation Equipment Equipment account // Equipment depreciation Equipment leasing Equipment maintenance Equipment rental *equipment* / Equity Equity (Owners equity) Equity account EQUITY ACCOUNTING Equity capital Equity compensation plans

Equity financing Equity financing, investment equity grant Equity grant, donated capital Equity investment * - Equity Method* Equity multiplier EQUITY MULTIPLIER equity multiplier ratio Equity Securities equivalent body EQUIVALENT UNIT OF PRODUCTION equivalent units eradicate Ergonomic improvements ERP-Enterprise Resource Package erroneous Error correction ERROR OF COMMISSION ERROR OF OMISSION ERROR OF PRINCIPLE . . Establishing Esteem needs Estimate* Estimated annual effective tax rate * Estimated Liability* * - Estimated Price* . Estimates Ethical leadership ETHICAL STANDARDS ethics evaluate . evaluations EVENT RISK evidence *Evidence* EX FACTORY EX WAREHOUSE Example of presentation, exception Exceptional Items

EXCEPTIONAL ITEMS Excess cash EXCESS OF REVENUE OVER EXPENSES Exchange And Politics Exchange Conversion Losses Exchange Equalization Fund / Exchange premium / Exchange rate EXCHANGE RATE EXCHANGE RATE RISK Exchange risk, foreign Exchange Transaction Excluding grants execute execution executive Executive cross-functional group Executive director executive information system Executive information systems EXECUTOR Executory cost EXEMPT Exemption from presentation exhaustive Existence Existing Home Sales * Exit Value Method* Expanded Interfacing Expectancy expectation expectations EXPECTED ANNUAL CAPACITY Expected loss on Contract expected sales . expedite Expediting EXPENDABLE Expenditure Expenditure Expense

*Expenses* Experience Experiential expert EXPIRATION DATE EXPIRED EXPENSE explanation Explanations explicit and implicit explicit knowledge Exploration EXPLORATORY RESEARCH EXPORT BROKER Export Credit Insurance EXPORT DECLARATION Export Declartion Form EDF Export Duties Export Incentives EXPORT LICENSE EXPORT MANAGEMENT COMPANY Export Prices ex-ag Export Quotas Export Restraint Agreement Export Subsidies Exposed* Net* Asset* Position EXPOSURE . . exposure EXPROPRIATION / Extend the term of a loan extending extensively EXTERNAL External audit External auditor External Customers * External Failure Costs* external letters of guarantee External Revenues *External* Extinction Extraction

Extractive Industries Extra-Expense Insurance . extraneous Extraordinary item Extraordinary items * - Extraordinary Items* Ex-Works or EX-Factory Face value, par value facilities Factoring FACTORING Factoring Factoring accounts receivable Factors of Production FACTORY OVERHEAD failover Failure to Abate *Failure* FAIR LABOR STANDARDS ACT Fair Market Value Fair Value Fair value accounting Fairness and justice faith fallout false negative false positive . Familiarizes faulty feasibility Feasibility Study feasible . feasible features / Fee Fee income Fee-based services feedback control system * Feedback Value* * - Feedback* Fictitious Price

FIDDLY FIDUCIARY Fiduciary fiduciary responsibility Fiduciary risk Field compensation problem Field staff Figure of merit Figures File integrity * - Finacial Accounting Standards Board (FASB)* * Finacial Forecast* Final written warning Finance charge Finance Lease (UK) FINANCIAL ACCOUNTING FINANCIAL ANALYSIS Financial Analysis and Forecasting / Financial assets FINANCIAL BUDGET financial bust Financial calculator / Financial cooperative Financial cost financial disclosures FINANCIAL ENGINEERING Financial Executives International Financial flexibility Financial forecasting FINANCIAL GOALS FINANCIAL GUARANTEE INSURANCE Financial guarantees FINANCIAL INCOME Financial indicator FINANCIAL INSTITUTION FINANCIAL INSTRUMENT Financial instruments Financial intermediary Financial intermediation Financial leverage FINANCIAL LEVERAGE

Financial liabilities FINANCIAL MANAGEMENT Financial management Financial modeling Financial Models Financial objectives orientation Financial officer, financial director FINANCIAL PLANNER Financial Planning Financial position FINANCIAL POSITION Financial productivity / Financial projection Financial ratio FINANCIAL RATIO ANALYSIS / Financial regulation FINANCIAL REPORT FINANCIAL REPORTING RELEASE * - Financial Reporting* FINANCIAL RESULTS Financial risk FINANCIAL RISK FINANCIAL SCHEDULE Financial Sector Matrix Financial Sector Trend Analysis Financial self-sufficiency Financial spread Financial stability Financial statement audit * Financial Statements* Financial Strength / Financial structure // Financial supervision Financial sustainability / Financial viability * Financing Activities* FINANCING COST Financing cost ratio FINANCING THE TRANSACTION fine-tuning fingerprints

finished goods FINISHED GOODS INVENTORY Finish-To-Finish Lag Finish-To-Start Lag Firm commitment *Firm* firmware First impression *)First In First Out (FIFO * First written warning First-choice supplier FISCAL QUARTER *Fiscal Year * fit . - * Fixed Asset Fixed Asset Depreciable Cost Fixed asset spending ratio *Fixed Assets * Fixed charge coverage Fixed costs *Fixed Price Contracts * Fixed term deposit Fixed Value Unit of Currency fixtures FLASH REPORT FLAT INTEREST Flat rate Flat-benefit formula Flexibility *Flexible Budget : * FLOAT Float Floating rate/ Floating rate/ Floating Rates Floor space utilization Flow item / Flow of Funds Statement Flow rate Flow-Through Entity fluctuations

fluctuations in Focus Group Focus groups focusing Follow up. follow-up Follow-Up Activities For Tax Price forced sale value / forced savings Forecasting forecasting FOREIGN CORRUPT PRACTICES Foreign Currencies Foreign Currency Statements Foreign exchange contracts * Foreign Exchange Rate* Foreign Exchange Stabilization Fund Foreign Transaction FORENSIC ACCOUNTING FORESEEABLE Formal financial institution * Format* . - former formidable Forward Contract Forward Exchange Contract Forward Option Contract Forward or Future Exchange Rate Fourfold Perspective of Controls Model framework Framework for the Preparation and Presentation Franchise Franchise Agreement Obligations fraud Fraud prevention and detection fraudulently FREE ALONGSIDE SHIP FREE CARRIER Free Enterprise System Free Exchange Rate

FREE ON BOARD )FREE ON BOARD (FOB () Free on Board destination Free On Board FOB Free on Board shipping point ;FREE ON RAIL FREE TRADE AGREEMENT FREE TRADE ZONE FREELY NEGOTIABLE freeware FREIGHT COLLECT Freight-in frontier Front-office Fulfilling Full cost accounting Full Costing Full disclosure ( ) *Full Disclosure Principle * Functional Budget Functional Currency * Functional Requirements Fund accounting fundamental .fundamental basis . Fundamental errors Fundamentals of Finance funds Funds provided from operating activities *Funds* Funeral club Fungibility / Fungible .Furloughed Employee . furnish . . Future Benefits Future-state vision GAAP Gain (loss) from currency adjustments () Gain contingencies Gains

Gap analysis Gap ratio Gap Report Gap risk gauging systems Gearing Ratio ) (Gender analysis GENERAL AGREEMENT ON TARIFFS AND TRADE General Guarantee General Journal General journal, journal general ledger General ledger, ledger General price * General Price Index* General Price Level General Price Level Adjusted Historical Cost * General Price Level Adjusted Historical Cost (GPLA)* * General Price Level* General treasury fund Generally Accepted Accounting Principles (GAAP)* * Generally Accepted Auditing Standards (GAAS)* * GEOGRAPHICAL SEGMENT geometry GLOBAL BOND GLOBAL CUSTODY Global Income Tax GLOBAL MUTUAL FUND GLOBALIZATION * GNP Implicit Price Deflator* go in depth goal goal congruence Goals And Benefits * Going Concern (Continuity)* going concern assumption Going Concern Concept ) (Going concern principle

Going Public Going to Court GOLDEN RULES OF ACCOUNTING Goods In Process Inventory goods available for sale goods in transit ) ( Goodwill /Governance Governmental Accounting Governmental grants Grace period GRACE PERIOD Grace period / / Graduated tax GRADUATED TAX Grant income Grant income for financial Grant income for financial services Grant, subsidy . . granting granting of credit Grants related to assets Grievance rates Gross Domestic Product GROSS DOMESTIC PRODUCT Gross Domestic Product -GDP * Gross Income* Gross investment Gross margin Gross margin method Gross margin percentage () Gross margin percentage ratio GROSS NATIONAL PRODUCT GROSS NEGLIGENCE gross negligence Gross Profit GROSS PROFIT MARGIN ANALYSIS GROSS PROFIT MARGIN ON SALES GROSS PROFIT METHOD Gross requirements GROSS SALES

GROSS WEIGHT Group GROUP ACCOUNTS Group guarantee Group Intercompany Transactions Group-based lending Growing trends loan default growth Growth investing Growth Stocks Guarantee Allowance Guarantee funds Guaranteed residual Value Guarantor Guidance planning guilty halt Handling Cost Harbor or Port Dues HARD COSTS Hardware HARMONIZED SYSTEM Harmonized System hash total / HEAD OF HOUSEHOLD head office HEADCOUNT Headcount projection Health Certificate Health insurance Healthy loan ( )/() HEDGE FUND HEDGING Hedging HELD TO MATURITY held to maturity Held-to- maturity securities Held-to-maturity investments HIDDEN ASSET Hidden costs hierarchy

High Technology higher quality and lower price highest quality products High-level implementation plan High-tech industry High-value account relationships HIRE AND PURCHASE AGREEMENT Hire Purchase * Hire Sale* . . hiring Histogram / Historical cost HISTORICAL COST ACCOUNTING Historical cost convention * Historical Cost Principle* * Historical Cost* Historical Exchange Rate - Historically valued assets hoaxes Holder in Due Course Holding Companies Holding Company * Holding Gains* * Holding Losses* holding period hospitality hostile HOSTILE TAKEOVER ( HOUSE AIR WAYBILL (HAWB / Household budget ( ) Housing Starts HUMAN CAPITAL Human relations Human resource management Human-resource infrastructure Hurdle Rate Hurdle rate Hyperinflationary economies hypothesis Hypothesis testing IASB

Identifiable identification Identified financial reporting framework . . identifies identity Idle balances Idle cash )* ( Idle Time* If-converted method IF-THEN syntax IMA Imbalance Immature biological assets imminent IMMOVABLE impact impact IMPACT Impact analysis Impact assessment IMPAIRED ASSETS Impairment Impairment of Impairment of securities Impairment of securities IMPAIRMENT OF VALUE . . impart IMPERSONAL ACCOUNTS . . implement implementation Implementation teams Implementing . . implications implicit implicit in ) (Implicit interest rate lessor IMPLICIT RATE OF INTEREST IMPLIED WARRANTY Import License Import Prices ex-oi Impractical

" " Imprest Fund improper Improvement Imputed cost of capital IMPUTED VALUE in accordance with in compromise with in conformity with in Excess of Par Value in payment of in violation of inaccuracies inadvertently Incentive scheme Inception of the lease ) ( Income (Net income) Income account INCOME CAPITALIZATION Income Elasticity of Demand / INCOME GEARING RATIO Income Realization Concept INCOME SMOOTHING Income statement Income Stocks income summary * Income Tax* *Income* INCOMPETENCE Inconsistencies INCORPORATED incorporates incorporation / Incorporation Increased Exposures Increasing asset turnover INCREMENTAL Incremental borrowing rate lessee incremental budgeting Incremental Cost INCREMENTAL COST OF CAPITAL /Incremental rate of return

INCUR INCURRED BUT NOT REPORTED Independence independent contractor Independent variable *Independent* Indexing factor - indicate indicative of one point in time indicative planning indicators INDIFFERENCE CURVE INDIFFERENCE POINT indirect approach * Indirect Costs* Indirect method planning * () Indirect Method* Indirect ownership Indirect Quotation INDIRECT SHAREHOLDING Indirect targeting indispensable Individual contribution Individual lending individual motivation individual tasks Induced cost INDUCEMENT INDUCTIVE ACCOUNTING THEORY Industrial Production INDUSTRIAL PROPERTY FORM INDUSTRIAL REVENUE BOND Industrial Work INDUSTRY ANALYSIS * Industry Practice* * Inelasticity* infection Inflation INFLATION Inflation INFLATION ACCOUNTING

* Inflation Accounting* Inflation adjustment *Inflation* Informal financial intermediary Informal insurance scheme Information Era Information gathering Information management Information processing * Information Risk* INFORMATIONAL RETURN Informed Consent INFRASTRUCTURE infrastructure Infusion of borrowed funds inherent In-house banks initial Initial balance Initial Claims Initial direct costs Initial Franchise Fee initial public offering Initialization initialization and start-up . Initiate In-Kind And Cash Transfers In-kind reimbursement / In-kind subsidies INLAND REVENUE innovation * Input Method* . . inquiries Insecurity INSERTION ORDER INSIDER TRADING . insidious / Insolvency Insolvency Risk inspection INSPECTION CERTIFICATE

Installment Method of Determining Gross Income * Installment Purchase* * Installment Sale* Installment Sales . instances Instantaneous Depreciation Institute of Internal Auditors Institute of Management Accountants * Institute of Management Accountants (IMA)* Institution building Institutional capacity Institutional capacity building Institutional loans received Instrumentality . insulates insurance INSURANCE CLAIM Insurance fund INSURANCE PREMIUM INSURED Insurnace Premium Intangible asset * Intangible Assets* * Intangible* Integral " Integral Accounting . Integral periods INTEGRATED FINANCIAL MODEL integrated receivables Integrated systems Integration INTEGRITY INTELLECTUAL CAPITAL STATEMENT intellectual property . intended intended for sale INTENSIVE Intent to sell interaction with major facets of audit Intercept * Intercompany Elimination*

* Intercompany Liablities* Inter-Company Pricing * Intercompany Transactions* Interest charged on declining balance Interest due interest in overdue payments / Interest rate margin / Interest rate risk Interest rate sensibility Interest rebate Interest receivable Interest spread Interest unpaid *Interest* Interest-bearing account Interest-bearing deposit Interest-rate differential interim , interim INTERIM AUDIT INTERIM EARNINGS * Interim Financial Reports* interim financial statement () Interim financial statements (reports) Interim periods Interim Statement interim treaty INTERMEDIARY INTERMEDIATE GOALS INTERMEDIATION COST * Internal Accounting Standards (IAS)* INTERNAL AUDIT * Internal Auditing* internal auditor INTERNAL AUDITOR * Internal Control System* INTERNAL CONTROLS * Internal Failure Costs* Internal rate of return * Internal Revenue Service (IRS)* ) ( Internal Revenues

*Internal* INTERNALLY GENERATED International Accounting Standards Board * International Accounting Standards Committee (IASC)* ) ( INTERNATIONAL CHAMBER OF COMMERCE (ICC) - International Organization for Standardization (ISO)* * * International Standards on Auditings (ISAs)* Internet relay chat Internet Service Providers Interpretation of cash flow interrelationships Interruption intervention . Interview the incumbent if available. Interview the supervisor or a group of coworkers Interviews intimidating Intrinsic value . introduces intruder intrusion Intuitive knowledge inventoriable cost Inventories inventory inventory conversion ratio inventory levels INVENTORY SHRINKAGE INVENTORY TURNOVER Inventory Valuation * - Inventory* . investigated * Investing Activities* Investment Investment budget Investment Certificate Investment grant Investment income rate Investment of Surplus Funds Investment Tax credit

*Investments* invisible hand invisible hand invoice price invoices invoke involvement IPO ( initial price offering ) irregularity irrelevant IRRELEVANT COST IRREVOCABLE LETTER OF CREDIT isolated Issuance ISSUANCE DATE OF THE DOCUMENTS Issuances of debt issue price Issued stock Issuing House it is worth noting ITEMIZED DEDUCTIONS iteration jeopardy Job analysis and job description methods job cost sheet JOB COSTING Job descriptions job order cost job rotation Job satisfaction Job specifications Joint account joint Expense * Joint Product* Joint stock companies Joint Stock Company Joint Venture JOINT VENTURE journal Journal Entry Journal voucher

*Journal * Journal, general journal )Journalize (to Judicial decision making Jurisdiction *)Just in Time (JIT * Just in time costing system just in time inventory Justice Just-in-case inventory Just-In-Time Just-in-time manufacturing Kaizen keep books Key interest rate Key management personnel Key performance indicator Key Terms keystroke Kitting of parts knowledgeable Label - labeling Labour Cost " Labour Rate and Usage Variance lack of Lag LAG TIME Lagging Laissez-faire land improvements LANDED COST large-quantity production *)Last In First Out (LIFO * Last-in-first-out Late fee on loans Late payment LATIN AMERICAN MODE Law Firm law of demand

Layoffs LEAD SCHEDULE Lead Time Leadership concepts and applications Leadership Styles / Leading Indicators LEADING&DIRECTING LEAD-TIME Lean /Lean implementation milestones checklist lean manufacturing Lease payment receivable Lease payments Lease term / / lease/ lessee and lessor Leased asset Leasee LEASEHOLD Leasehold amortisation LEASEHOLD IMPROVEMENTS Leasehold improvements Leases Ledger legal capital LEGAL ENTITY ) (Legal life LEGAL RISK Legal Risks Legislation Legislative Process LEGITIMACY THEORY legitimate Lender Lending methodologies lends lenient less customer loyalty LESS THAN CONTAINER LOAD Lessee Lessor LETTER OF AUTHORIZATION

LETTER OF AWARENESS LETTER OF CREDIT * - letter of credit* LETTER OF CREDIT, CONFIRMED LETTER OF CREDIT, IRREVOCABLE * - Letters of Credit* Leverage Leverage ratio ) (Liabilities liabilities / Liability account Liability management liaison committees Libor Librarians License Export Licensed financial institution lien lien corporation lies in Life expectancy Life insurance / Life of a loan Lifetime customers likelihood Limitation Limitation of scope limited liability Line of Credit Linear equation linear performance Liner regression / Linked liabilities Liquid assets Liquidation Liquidation value Liquidity Liquidity adequacy ratio Liquidity management Liquidity position Liquidity Ratio Requiremen

Liquidity requirements Liquidity risk Liquidity shortage Liquidity squeeze Liquidity threshold list price Loan agreement Loan application Loan application procedure / Loan appraisal Loan ceiling Loan charges Loan collateral Loan disbursement Loan guarantee loan loss provision / Loan loss provision / Loan loss ratio Loan maturing Loan officer productivity Loan outreach Loan portfolio Loan portfolio turnover Loan pricing / Loan processing Loan recovery Loan rescheduling ratio Loan tracking system Loan use Loan volume and value growth assumptions / Loan write-off ) (Loans outstanding Lobbying Local area network (LAN) Local Currency Lock-Up Period lofty goals Logic Logistics Long- Lived Assets LONG RUN GOALS

Long Term Construction Contracts * Long Term Contracts* * Long Term Investment* LONG TERM LIABILITIES * Long Term Liabilities* Long-range planning ) ( Long-term assets Long-term borrowing Long-term investing long-term investments ) ( Long-term liabilities Loss contingencies Lower of cost or market lower-of-cost-or-market Lower-of-cost-or-market (LCM) rule lump-sum purchase - M2M Macroeconomic Analysis Magnetic ink magnitude MAGNITUDE mainframe . . Maintain Maintain records * Maintanance of Nominal Capital* * Maintanance of Real Capital* MAINTENANCE - maintenance Maintenance and cleaning MAINTENANCE OF ACCOUNTS Major Customers Majority Majority Ownership make-or-buy decision Make-or-Pay -Decisions MAKER . . Malicious maliciously MALPRACTICE INSURANCE Management Accounting MANAGEMENT ACCOUNTING

Management Assessment of Internal Controls / Management auditor * Management by Exception* MANAGEMENT BY OBJECTIVES Management by objectives management chart Management control Management indicator Management information MANAGEMENT INFORMATION SYSTEM / Management Information System (MIS) management report Management representation letter Management's Acceptance of Risks Management's discussion and analysis MANAGERIAL FUNCTIONS Managerial planning Mandatory Mandatory Pay Cut MANDATORY TRANSFERS -Manifest manipulate MANUAL TAG SYSTEM Manufacturing Accounting Manufacturing Costs ( Manufacturing Lead Time = Manufacturing Cycle Time* )* Manufacturing Margin manufacturing overhead Manufacturing Statement /Margin analysis " Margin of Safety Margin of Safety Ratio /Marginal analysis Marginal Cost /Marginal cost pricing Marginal Costing marginal performer Marginal Revenue MARINE INSURANCE Market

() Market debt capital Market interest rate Market intermediation Market led solutions for financial services / / Market penetration Market Price Market Production Market Research / Market research Market segment / Market terms Market Testing Market value Market value approach Market Value Method * Market Value* * - Marketable Debt Securities* * Marketable Equity Securities* Marketable securities Marketable securities Marketing channel Marketing positioning market-level activity market-place MARKUP Markups and Markdowns MARSHALLING master budget Master budget master file Match Fundint MATCHING CONCEPT Matching Concept matching output to customer demand * - Matching Principle* matching problem Material amount Material misstatement * Material Misstatement* MATERIAL WEAKNESS Materiality

materiality Materiality Concept Materiality level MATERIALITY PRINCIPLE * - Materiality* materials requisition form Mathematical Analysis matrices matrix . matters Maturity MATURITY DATE * Maturity Date* Maturity mismatch Maturity Value of A Note *Maturity* Maturity, maturity date maximization assumption Maximum likelihood Meals and incidentals meaningless Measurability Measure measurement * Measurement Basis* Measurement of Profit or Loss * Measurement Unit* Measures of central tendency Measuring Company Efficiency MEDIA PLAN MEDIAN . mediator Medium Rang Planning MEDIUM TERM Membership memos mentioned Merchandise Inventory Merchandise Inventory Turnover * Merchandise Inventory* Merchandising Budget .

mere Merger mergers merit messiness Method of lending methodical methodologies Methodology Methodology view MEZZANINE FINANCING : Micro Economic theory Microbanking Bulletin Micro-borrower Microcredit Microeconomic Analysis Microentrepreneur Microfinance Microfinance institution (MFI) Milestone milestones Minimum capital requirements Minimum lease payments ministerial MINOR MATTERS Minority Interest minute divisions MISCELLANEOUS Miscellaneous expenses / Miscellaneous income Misleading misrepresentation Mission statement Mission-Critical Skills misstated misunderstood Mitigation * Mix of Sales* Mixed Costs Mixed Income modern management

Modified Accelerated Cost Recovery modified cash basis modulate Molds Monetary Items Monetary Base Monetary Capital Monetary Gold Monetary Inflation * Monetary Items* / Monetary- Non Monetary Method Monetary policy * Monetary Unit Assumption* * - Monetary* Money laundering MONEY MEASUREMENT CONCEPT Money Multiplier Money Supply / Money-guard Moneylender MONITOR /Monitoring / Monitoring and evaluation Monitoring indicators finalized Monitoring Progress Monopolist Monopoly Monthly payment Monthly reviews . Moral hazard. Mortality rate mortgage Mortgage Mortgage bank Mortgage financing / Mortgage interest Mortgage of Commercial Bill Mortgage of Documents Mortgage of Documents *Mortgage* Most likely value

. motivated Motivation concepts and applications Motivation to learn MOVING AVERAGE Moving Average Moving Average Price Method Moving Exchange Parity or Exchange Rate Multicasting Multiemployer plans multilateral treaty Multinational Corporations Multiple Costing Multiple- Step-Form of Income Statement multiple-stage Multiple-step income statement MULTIPLE-STEP INCOME STATEMENT Multipurpose institution Municipal obligations Musical Chairs mutual funds Mutual Liability Contract Mutually exclusive narrative National Income National Output National Production natural business year natural resources Needs assessment and analysis / Negative rate of interest NEGOTIABLE BILL OF LADING Negotiable Instruments NEGOTIATING BANK * - Net Assets* Net Capital Employed Net Capital Gain Net Capital Loss Net Cash Basis Net cash debit balance * Net Cash Flows* / Net cash requirement

Net cash revenue Net income from operations * Net Income* Net investment Net loss Net method Net Pay Net Portfolio Value Net Present Value Net Purchases * Net Realiable Value* * Net Realizable Value* Net Sales Net settlement system Net Tangible Assets * Net Working Capital* *Neutrality* . no physical existence. no-interruptible Nominal Nominal Accounts NOMINAL ACCOUNTS Nominal interest rate * Nominal Value* Non cancelable leases Non Controling Interest non resources Non -Tariff Barriers / Nonbank financial institution Nonbudgeted expenses Non-Business Expenses Noncash expense Non-Cumulative Preferred Stock * Non-Interest Bearing Note* ". " Non-Interest Bearing Note* Noninterest income Non-Monetary Items * Nonmonetary Items* NON-NEGOTIABLE Non-Operating Expenses Non-Operating Income

Non-Participating Preferred Stock Nonperforming loan Non-Profit Corporations * Nonprofit* nonrecurring Nonscreened Nonsufficient funds check Non-Taxable Gross Income Nontrade receivables No-Par Stock Normal Balance of Accounts Normal capacity Normal Costs Normal Income Normal Operating Cycle normative performance norms notch Note payable Note receivable () Note to financial statements * Notes Payable* * Notes Receivable* . . . notifies numerator Obfuscation object code OBJECTIVITY PRINCIPLE *Objectivity* obligation period Obligations observable observation . observations Observations Observe incumbents and make notes . observing obsolescence obtain Occupancy expenses occurrence

OCEAN BILL OF LADING Off-balance-sheet risk Office materials office stationary office supplies Official or Fixed Rate OFFSET ACCOUNT offsetting Often-Forgotten Rules . . . omitted On-call worker On-costs ONE BEST WAY OF MANAGEMNT One-on-one ongoing business Ongoing savings Onlending / On-time repayment / / On-time repayment rate On-us clearing Open Market Operations Opening balance Opening Entries operating results Operating account Operating Accounts Operating activities Operating budget Operating cash flow / Operating cost Operating Costing Operating Cycle Operating deficit / Operating department * Operating Expenses* * - Operating Income* Operating indicators operating lease Operating leases Operating or System Programs Operating Segment

Operating subsidy Operating surplus * - Operation* * Operational Audit* / /Operational efficiency Operational excellence Operational expenses Operational performance Operational Planning Operational plans /Operational review operational self-sufficiency Operational self-sufficiency Operational sustainability Operations officer OPPORTUNISM OPPORTUNISTIC BEHAVIOUR Opportunity cost opportunity cost Opposites OPTIMAL RESOURCE UTILIZATION OPTIMISM optimization of Optimizing Capital Structure ORDER INTAKE organic Organisation chart Organisational structure Organization Cost Organization Period Organization Structure * - Organization* Organizational breakdown structure ORGANIZATIONAL CHART ORGANIZATIONAL GOALS organizational impacts of ORGANIZATIONAL MANUAL Orientation to learning ORIGINAL DOCUMENTS Origination fee Other comprehensive income

Other-than- temporary impairment outcome outcome Outcome of contract not estimated reliably Outlines Outplacement Services Output *Output Method * Outputs Outreach Outreach indicator Outsourcing *Outsourcing : * OUTSTANDING Outstanding balance of loan principal Outstanding Stock Over Trading "" Overall OVER-BILLING OVERDRAFT Overdraft facilities Overdue, past-due OVERHAUL Overhead budget Overhead costs overlapping Overlapping operations overloads overlooked oversee . . Oversight Overstated Overstocked overwhelming - owe ( ) Owners Equity Owner-occupied property ownership PACKING LIST PACKING LIST *Paid in Capital *

paid-in capital in excess of par Paid-In Capital in Excess of Stated Paid-on-production Pair-wise Ranking PAR VALUE Par Value Stock Paradoxical Evolution of Information Technology Parallel Parallel Activities Parent Company " " PARENT COMPANY Parent Subsidiary Affiliations Parenthical explanations parity check Partial Planning .Sectorial Planning participate in participating Participating Preferred Stock participatory budget Participatory rapid appraisal PARTIES TO THE CREDIT *Partnership - * partnerships Passbook ( )- Passbook savings / Passing Deposite / Transit Deposit PASSIVE ACTIVITY Passive training methods Password Past-due loan / Patent *Patent * Patents Pay off Payable on demand Payback Period paychecks payee Payee of a Note Payment date - / payment guarantee

Payment in advance Payment in arrears Payment in kind PAYMENT ON ACCOUNT Payment overdue / Payment Period / Payment voucher / Payment, repayment Payroll PEARLS system Peer lending guarantee * Peer Review* / Peer-to-peer network Penalty Penalty income Penalty interest Pending loan Penetration rate *Pension* PER DIEM PERCENTAGE DESIGN * Percentage of Completion Method* Percentage of Completion Principle Percentage-of-completion Perception Perceptions perfect interchangeability performance Performance chart Performance incentive scheme Performance indicator PERFORMANCE INDICATORS Performance of Audit Work Performance review Performance standard Performing loan Performing the Engagement Periodic Inventory System periodically periodicity assumption peripheral device

. . permanent / Permanent asset Permanent Income permissible . . Permit PERPETRATE perpetrate perpetual perpetual inventory Perpetual inventory system Personal guarantee Personal Holding Company Personnel expenses Personnel Planning Personnel time ratio perspective PERSUASIVE pertain pertinent pertinent pertinent Petty cash phasing Physical asset Physical Controls physical inventory PHYSICAL INVENTORY physical linkage of Physiological needs Phytosanitary Certificate PIECEMEAL Pilot Plants Pilot test Placement Plan the investigation *plan* Planned Saving PLANNING *Planning* * Plant Assets* * - plant*

platform Pledged Assets Pledging Pledging accounts receivable plurality POINT OF SALE Point of total assumption POLICY - PROCEDURES - RULES POLITICAL COSTS HYPOTHESIS POLITICAL RISK POLITICAL RISK . polled pollution. Pooling-of-interests method POPULARITY portfolio Portfolio at risk Portfolio diversification Portfolio in arrears Portfolio income Portfolio outstanding / Portfolio quality Portfolio report Portfolio review Portfolio risk Portfolio turnover Portfolio yield, yield on (loan) portfolio Position account / Positioning statement POSITIVE ACCOUNTING THEORY Positive and Normative Positive rate of interest Positive reinforcement / positive/normative Post a entry (to) POST DATE Postal savings bank Post-balance-sheet events post-closing trial balance post-closing trial balance Postdated Cheques

posting potential Poverty level PPI / Producer Price Index / Practitioner practitioners prearranged precautionary Precautionary savings . precautions precise precisely PRECOMPUTER PREDECESSOR AUDITOR predetermined *Prediction* predictions * Predictive Value* preemptive right PREEMPTIVE RIGHT Preemptive Right of Stockholders Pre-engagement stage Preface preferably preferences Preferred Stock preliminary annual / Preliminary savings Prematured loan Prematuring, acceleration of maturity Premium on Band * Premium* Pre-operating Cost PRE-OPERATING COSTS * Prepaid Expenses* * Prepaid Insurance* preprinted forms prerfered Stock prescribed presence Present Value

PRESENT VALUE Present worth of a stream of future income Present worth of an annuity factor presumed . . presumes . . prevalent *Prevent* PREVENTATIVE Preventative prevention prevention cost * Prevention Costs* Previous year previously price ceilings Price Controls price discrimination Price Elasticity * Price Index* Price level accounting * Price Level Changes* Price targets Price-to-Book Ratio Price-to-sales ratio Pricing Options Pricing Risky Securities Pricing structure primary PRIMARY DEALER prime rate Principal Budget Factors Principal overdue prior prioritizes Prior-period adjustments () Private development bank Privatization privileged PRO FORMA PRO RATA . probabilities

Probability PROBABLE Procedural procedures Proceeds from disposals of investments and other assets Proceeds of a Note Process process cost PROCESS COSTING Process Mapping Processes Procurement Planning Producers' Surplus Product Attribute Ranking product cost PRODUCT COST Product Costing PRODUCT INVOICE Product satisfaction survey Product viability production budget PRODUCTION BUDGET Production Costs Production Function Production Lines Production Possibilities Production Possibilities PRODUCTIVE ACTIVITY Productive Life Productivity Productivity indicator productivity of the workers product-level activity products PROFESSION Professional Auditing Standards Professional development Professional Ethics and Standards PROFESSIONAL FEE Professional responsibility

PROFICIENCY Proficiency and Due Professional Care Profit PROFIT AFTER TAX PROFIT CENTER * Profit Center* Profit centre accounting and budgeting PROFIT MARGIN ON SALES Profit Margin Ratios * Profit Margin* * Profit Maximization* Profit sharing *Profit* Profitability Profitability ratio *Profitability* Profitable Profitable fee structure / Proforma financial statements Pro-Forma Invoice ( ) Program evaluation and review technique-(PERT) PROGRESSIVE TAX . . prohibits / Projections proliferation prominence PROMISES FOR THE FUTURE * - Promissory Note* PRONOUNCEMENTS - proof proof of cash proper Properties *property* property, plant, & equipment proportional proportionate PROPORTIONATE UNIT CONCEPT proposals proprietary PROPRIETARY

PROSPECTIVE PAYMENT SYSTEM PROSPECTIVE REIMBURSEMENT prospectus Protective measures Protective Tariff Prototypes ( ) Provision write-off Provisioning policy PROVISIONS Proxies PROXIMO prudent Prudential ratio Prudential standard * Public Accountant* Public Accounting Oversight Board Public development bank publicly ( )- - Pull-and-push based strategy Punishment Purchase allowance Purchase discount PURCHASE LEDGER PURCHASE ORDER PURCHASE REQUISITION PURCHASE RETURNS Purchase Tax Purchased Goodwill Purchased preacquisition earning * Purchases Allowances* purchases discounts * Purchases Returns* *Purchases* PURE COST PURPORT Purpose . . pursue PUT OPTION Qualified market Qualified opinion Qualifying Assets

Qualitative analysis Qualitative Characteristics of Accounting Information* Qualitative Credit Control QUALITATIVE INFORMATION *Qualitative* Quality Assurance Quality Control* * Quality inspection QUALITY OF EARNINGS QUALITY OF GOODS Quality of sales quality standards * Quality* Quality-of-earnings quality-of-earnings ratio Quantitative Credit Control Quantitative Thresholds *Quantitative* QUANTITIVE INFORMATION quantity Quantity Discount /Quarterly evaluation report QUARTERLY REPORT Quasi reorganization questionable QUESTIONNAIRE Queue time quick assets QUICK ASSETS quick ratio Quick ratio, acid test ratio Quotas Quote interest rate (to), set an interest rate Quoted interest rate RAIL WAYBILL raise Random access memory RANDOM SAMPLE RANDOM SELECTION RATE BASE

RATE OF RETURN Rating agency Rating agency Rating system Ratio Ratio analysis rational Rational Ignorance rationality assumption Rationing ratios are aids to sound decision making not substitutes for it raw materials Readily determinable fair value Readily marketable securities Readiness to learn Ready cash Real effective interest rate REAL ESTATE Real interest rate REAL PROPERTY REALISATION PRINCIPLE Realizable * Realizable Value* Realization REALIZATION PRINCIPLE * Realization Principle* Realized gain Realized holding gains and losses * Realized Income* Real-time activity reappraisal reasonable care REASONABLE CERTAINTY REASONABLE PERSON reasonable possible reasonableness check - REBATE RECAPITALIZATION RECAST EARNINGS RECEIPT

Receipt in advance Recession recipient * Reciprocal Allocation Method* Reciprocal Entry RECIPROCAL INVESTMENT *Reciprocal* recognition RECOMPUTATION RECONCILIATION RECONCILING . . reconciling reconstruction record layouts recorded Recoverable amount recovery ) ( RED CLAUSE (LETTER OF CREDIT) Redeemable in cash Redeemable preference shares redeeming Redemption Redemption price Reduce Reduced absenteeism Reduced worker compensation premiums reducing idle time of plants redundancy check Re-exportation REFERENDUM referred REFLATION . . reflective refrain Refunding refusal REGISTERED INVESTMENT ADVISOR Registrars REGISTRATION RIGHTS REGISTRATION STATEMENT regressing

regression analysis Regression analysis and cash forecasting Regressive Graduation / Regulation factors Regulators Regulatory Taxes REIMBURSING BANK Reinvested earnings reinvestment rejection relate RELATED PARTIES RELATED PARTY TRANSACTION Related party transactions RELATIVE CHANGE Relative Preference Ranking Relevance Relevance to developing nations Relevancy Concept relevant relevant cost relevant range *Relevant* () Reliability Reliability Concept *Reliable* reliably reliably predict reliance reluctant rely on Remaining Remeasurement Remeasurement of REMITTANCE REMITTANCE FOLLOWING COLLEC