Accountable Plan

Accountant

Accounts Payable

Accounts Receivable

Accrual Basis

Accumulated Depreciation

Additional Paid in Capital

Adjusted Basis

Adjusted Gross Income

Adjusting Journal Entry

Adverse Opinion

Affiliated Company

Agency Fund

Alternative Dispute Resolution

Alternative Minimum Tax

American Depository Receipts

American Institute of Certified Public Accountants

Amortization

Analytical Procedures

Annual Report

Annuity

Anti-dilution

Assembly of Financial Statements

Assertion

Assets

Audit Documentation

Audit Engagement

Audit Risk

Audit Sampling

Auditing Standards

Auditor

Auditors Report

Backup Withholding

Bad Debt

Balance

Balance Sheet

Bequest

Bill

Blue Sky Laws

Board of Directors

Book Value

Boot

Budget

Business Combinations

Business Segment

Bylaws

Cafeteria Plan

Call Loan

Callable Instrument

Cap

Capital Gain

Capital Projects Funds

Capital Stock

Capitalized Cost

Capitalized Interest

Capitalized Lease

Carrying Value

Carryovers

Cash Basis

Cash Equivalents

Cash Flow

Casualty Loss

Certificate of Deposit

Certified Financial Planner

Certified Internal Auditor

Certified Management Accountant

Chart of Accounts

Claim for Refund

Clean Opinion

Closed-End Mutual Fund

Collateral

Collateralized Mortgage Obligation

Combined Financial Statement

Comfort Letter

Committee of Sponsoring Organizations of the Treadway Commission

Common Stock

Company Level Controls

Comparative Financial Statement

Compensatory Balance

Compilation

Compilation Engagement

Complex Trust

Compliance Audit

Compound Interest Principles

Comprehensive Income

Confirmation

Conservatism

Consistency

Consolidated Financial Statements

Consolidation

Constructive Receipt

Contingent Liability

Continuing Operations

Continuing Professional Education

Contra Account

Control Deficiency

Control Risk

Controls Tests

Convertible Stock

Corporation

Cost Accounting

Cost Recovery Method

CPA (Certified Public Accountant)

Credit Agreement

Credit Balance

Creditor

Current Asset

Current Liability

Current Value

Date of Auditors / Accountants Report

Death Benefit

Debit

Debit Balance

Debt Security

Debt Service Fund

Debtor

Decedent

Defalcation

Default

Defeasance

Deferred Charge

Deferred Income

Deferred Income Taxes

Deficiency in Design

Deficiency in Operation

Deficit

Demand Loan

Dependent Care Expenses

Depletion

Deposit Method

Depreciation

Derivatives

Detection Risk

Detective Controls

Disbursement

Disclaimer of Opinion

Disclosure

Discontinued Operations

Discount

Discount Rate

Discounted Cash Flow

Discretionary Trust

Dissolution

Distribution Expense

Distributions

Dividends

Documentation Completion Date

Double-Entry Bookkeeping

Dual Dating

Due Date

Due Diligence

Earned Income

Earned Income Credit

Earnings Per Share

Effective Tax Rate

Emerging Issues Task Force

Employee Benefit Plan

Employee Stock Ownership Plan

Encumbrance

Engagement Completion Document

Equity

Equity Account

Equity Method of Accounting

Equity Securities

Error

Escrow

Estimation Transactions

Evidential Matter

Exchanges

Exclusions

Executor

Exempt Organization

Exemption

Expatriation Tax

Expectation Gap

Expenditure

Experienced Auditor

Exploration Expenditures

Exposure Draft

Extension

Extent of Tests of Control

External Reporting

Extinguishment of Debt

Extraordinary Items

Face Value

Factoring

Favorable Variance

Fiduciary

Filing of Returns

Financial Accounting Standards

Financial Accounting Standards Board

Financial Institution

Financial Statements

First in, First out

Fiscal Year

Floor

Forecast

Foreclosure

Foreign Corporation

Foreign Currency Translation

Foreign Tax Credit

Form 10-K

Form 10-Q

Form 8-K

Franchise

Fraud

Fund Accounting

Future Contract

General Accounting Office

General Ledger

General Partnership

Generally Accepted Accounting Principles

Generally Accepted Auditing Standards

Gift

Going Concern

Going Public

Goodwill

Governing Documents

Governmental Accounting Standards Board

Grantee

Grantor

Greenmail

Gross Income

Guaranty

Historical cost

Holding Period

Improvement

Income

Income Statement

Income Tax Basis

Independence Standard Board, The

Initial Public Offering

Inquiry

Insolvent

Installment

Installment Method

Intangible Asset

Interest

Interim Financial Statements

Internal Audit

Internal Control

Internal Rate of Return

Internal Revenue Code

Internal Revenue Service

International Accounting Standards Committee, The

Inventory

Investment

Invoice Factoring

Invoices

Issuer

Joint Venture

Journal

Junk Bonds

Key Person Insurance

Kiting

Last in, First out

Lease

Leasehold

Ledger

Lessee

Lessor

Letter of Credit

Leveraged Buy Out

Leveraged Lease

Liability

Limited Liability Company

Limited Liability Partnership

Limited Partnership

Liquidation

Litigation Support/Dispute Resolution

Long-Term Debt

Loss

Lower of Cost or Market

Management Accounting

Management Discussion and Analysis

Managements Report

Margin

Mark-to-Market

Marketable Securities

Matching Principle

Materiality

Merger

Monetary Items

National Association of State Boards of Accountancy

Negative Assurance

Negligence

Net Assets

Net Income

Net Lease

Net Sales

Net Worth

No-Par Stock

No-Par Value

Nominal Ledger

Non Routine Transactions

Non-for-Profit Organization/Tax-Exempt Organization

Notional

Objectivity

Operating Agreement

Operating Cycle

Option

Ordinary Income

Other Comprehensive Basis of Accounting

Paid in Capital

Par Value

Parent Company

Partnership

Passive Activity Loss

Payroll

PCAOB

Peer Review

Perpetual Inventory

Phantom Income

Pledged Asset

Pooling of Interest

Post-Retirement Benefits

Prepaid Expense

Present Value

Preventive Controls

Prime Rate

Principal

Private Placement

Privilege

Privity

Pro Forma

Pro Rata

Profit Sharing Plan

Projection

Promissory Note

Proprietorship

Prospective Financial Information

Prospectus

Proxy

Public Offering

Public Oversight Board

Purchase Method of Accounting

Push-Down Accounting

Qualified Opinion

Quasi-Reorganization

Ratio Analysis

Real Estate Investment Trust

Real Property

Reasonable Assurance

Receivables

Reconciliation

Red Herring

Redemption Value

Refinancing Agreement

Reinsurance

Related Party Transaction

Relevant Assertions

Report Release Date

Repurchase Agreement

Reserve

Restricted Assets

Restricted Fund

Restructuring

Retained Earnings

Return on Investment

Revenue Recognition

Revenues

Review

Review Engagement

Right to Setoff

Risk Management

Routine Transactions

S Corporation

Safe Harbor Rule

Sale-Leaseback Transaction

Salvage Value

SEC Filings

SEC Registration Statement

Securitization

Security

Security Interest

Settlement Method

Short Sale

Short-Term

Significant Accounts

Significant Deficiency

Significant Findings or Issues

Single Audit Act

Special Assessment

Special Report

Spinoff

Spot Market

Spread

Start-up Costs

Stated Value

Statement of Cash Flows

Statement of Financial Accounting Standards

Statement of Financial Condition

Statements on Auditing Standards

Stock Compensation Plan

Stock Option

Straight-Line Depreciation

Strike Price

Subsequent Event

Swap

Tangible Asset

Tenancy-in-Common

Term Loan

Timing of Tests of Control

Total Gain

Trade Date

Treasury Bill

Treasury Bond

Treasury Instruments

Treasury Note

Treasury Stock

Troubled Debt Restructuring

Trust

Unaudited Financial Statements

Unearned Income

Uniform Accountancy Act

Unqualified Opinion

Unrestricted Funds

Use of Professional Skepticism when Evaluating the Results of Testing

Valuation Allowance

Variable Rate Loan

Variance

Venture Capital

Vesting

Walkthroughs

Warrant

Withholding

Work in Progress

Working Capital

Working Papers

Wrap-Around Mortgage

Yellow Book

Yield

Yield to Maturity

Zero-Coupon Bond