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A
Accounting Period -
Assets -
Account -
Adjusting Entries -
Accumulated Fund -
Acceptor -
Accountancy -
Account Sales -
Accommodation Bills -
Allocation -
Assets -
Auditing -
Authorized Capital -
B
Balance Sheet -
Balance of the account -
Books of Prime Entry -
Books of Original Entry -
Bills Receivable Day Book -
Bills Payable Day Book -
Bank Statement -
Bank Reconciliation Statement -
Bills Receivable -
Bills of Exchange -
Bills Payable -
Bad Debts -
Bank Overdraft -

Bonus Shares -
Book Keeping -
Branch Accounts -
Branch Profit & Loss Account -
C
Capital -
Creditor -
Credit side -
Closing Entries -
Cash Book -
Credit Note -
Cash Receipts Journal -
Cash Payments Journal -
Compensating Errors -
Capital Expenditure -
Cost of Goods Sold -
Copyright -
Current Assets -
Current Liabilities -
Cost of Goods Manufactured -
Cost -
Control Account -
Called Up Capital -
Calls in Advance -
Carriage Inwards -
Carriage Outwards -
Cash Discount -
Cash Purchases -
Cash Sales -

Cheques -
Closing Stock -
Columnar Balance Sheet -
Columnar Cash Book -
Consignment Inwards -
Consignment Outwards -
Control Accounts -
Credits -
Credits Ledger -
Cumulative Preference Shares -
D
Debit side -
Double Entry Book-keeping -
Debit Note -
Deferred Expenses -
Development Expenses -
Direct Material Cost -
Direct Labor Cost -
Diminishing Balance Method -
Debentures -
Debits -
Debtors Ledger -
Deferred, Founders or Management Shares -
Deferred Ordinary Shares -
Demand Drafts -
Depreciation -
Directors Fees -
Dividends -
Documentary Bills -
Drawee -

Drawer -
E
Errors of Omission -
Errors of Commission -
Errors of Principle -
Expenditure -
Expansion or Extension -
F
Folio -
Fixed Assets -
Fixed Liabilities -
Factory Cost -
Factory Overhead -
Factory Supplies -
Fixed Installment System -
Factory Expenses -
Factory Power -
Finished Goods -
Forfeited Shares -
Fuel & Power -