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List of Key Accounting Terms and Definitions

Breaking Down 'Accounting'

❶Analyze accounts receivable information on a company's balance sheet carefully. Just as management accounting helps businesses make decisions about management, cost accounting helps businesses make decisions about costing.

Accounting Cycle

What is 'Accounting'
Income Statement
Balance Sheet

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2 Amortize ‐‐ to charge a regular portion of an expenditure over a fixed period of time. For example if something cost $ and is to be amortized over ten years, the financial reports will show an expense of $10 per year for ten years.

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1. Accounting Period Any period of time utilised to measure accounting performance e.g. 1 year, 1 month, 3 months. 2. Accounts Payable (Sundry Creditors).

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There are various terminology used in the Accounting which are being explained as under: 1) Assets: An asset may be defined as anything of use in the future operations of the enterprise & belonging to. MODULE - 1 Business Environment Basic Accounting Principles Business Environment 1 5.'s accounting dictionary defines accounting terms in a way that is easy for anybody to understand.

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Dictionary of Accounting Fourth edition. Specialist dictionaries Dictionary of Agriculture 0 2 This dictionary provides a basic vocabulary of terms used in accounting, from personal finance and investments to company accounts, balance sheets and stock valuations. It is ideal for students of accounting and for. The American Institute of Certified Public Accountant has defined Financial Accounting as: “the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which in part at least of a financial character and interpreting.