A abandoned property abandonment abandonment charges abatement abnormal depreciation above par absorbed burden ( applied expenses) absorbed

bsorbed costs absorbed declination absorbed expenses ( applied burden) absorption abstract book abstracts acceptable accounting principle acceptable principle acceptance acceptance maturity record acceptance payable acceptance receivable accepted accounting principles accepted draft (bills) Accepter Accommodation bill; accommodation note (kite); accommodation paper Account Accountability Accountable warrant Accountancy Accountant Accountant general Accountant in bankruptcy Account balanced Account bill Account books ( books of accounts) Account classification classification of accounts Account current Account form Account form of balance sheet Account form of profit and loss statement Account payable Account (fiscal) year Account year Accounting

Accounting books Accounting control Accounting convention Accounting department Accounting documents Accounting item Accounting machines Accounting on the accrual basis Accounting on the cash basis Accounting organization Accounting period Accounting personnel Accounting practice Accounting principles Accounting procedure Accounting reports Accounting standards Accounting statement Accounting system Accounting theory Accounting unit Accounting year Account of bankruptcy Account of executors Account of payments Account of proceedings Account of receipts Account of receipts and payments Account of the exchequer Account receivable Accounts sales Accounts if treasury Accounts payable Accounts payable ledger Accounts payable register Accounts receivable Accounts receivable assigned Accounts receivable discounted Accounts receivable ledger Accounts receivable register Account title Account titles for annual expenditures Account to give, giving account Accrual basis

Accrued assets Accrued bond interest Accrued cumulative dividends Accrued depreciation Accrued dividends Accrued expenses Accrued income Accrued interest payable Accrued interest receivable Accounts items Accounts liabilities Accounts payables Accounts payroll Accounts profits Accounts receivables Accounts rent Accounts taxes Accounts wages Accumulated deficit Accumulated depreciation Accumulated dividends Accumulated profits Accumulated surplus Accumulation Accumulation of discount Accumulation schedule Accumulative sinking fund Accursed items Acquisition cost Active assets Active debt Actual partner Actual cost Actual debts Actual depreciation Actual liabilities Actual value Actual machine Additional budget Additional order Additional part of a bill Additional payment Additions Additions to property through surplus

Adjunct account Adjusting entries Adjustment account Adjustment memo Administration account Administration budget Administration expenses Administration section Administrative accounting () Administrative expenses Administrator Admissible assets Ad valued duty Advance freight Advance department Advances Advances to officers and employees Adventure Adventure accounts Advertising expenses (fee) Advertising expenses prepaid Advice note Advice of audit Advice of drawing Affiliated company, affiliated corporation Affiliated interests After-cost After date After sight Agency Agency accounts Agent Aggregate balance sheet Aging Agio Agreements Allied company All-inclusive income statement Allocation Allotted annual receipts Allotment(s) Allotments Allotments for annual expenditures allowance

Allowance for bad debts Allowance for depreciation Allowance on Allowance reserve Allowances and rebates All-purpose balance sheet All-purpose financial statements Amalgamated balance sheet Amalgamation Amortization Amortization of premium Amortization Amount Amount insured Amount of credit side Amount of financial statement Analysis sheet Analytical accounting Analytical columns Analytical journal ( columnar journal) Analytical record Analytical statements Analytic product Ancillary revenue Aula appropriation Annual audit Annual balance Annual budgetary surplus or deficit Annual closing Annual expenditure Annual receipts Annual reckoning Annual report Annual report on auditing and inspecting (inspection) Annual revenue Annual statement Annuities Annuity certain Annuity due Annuity method Annuity trust account Anticipated profits Anticipated revenue Anticipation warrants payable

Locations and allotment book Application for shares Application of fund statement ( statement of application of funds) Applied expenses Applied manufacturing expenses Applied material handling expenses Applied selling and administrative expenses Apportioned charges Apportionment Appraisal Appraisal company Appraisal of plant assets Appraisal surplus Appraised value Appraisement appraisal Appreciated value Appreciation Appropriated materials Appropriated profits Appropriated surplus Appropriation Appropriation account Appropriation allotment Appropriation analysis Appropriation budget Appropriation encumbrance Appropriation ledger Appropriation section Appropriations for additions of property Appropriations for repayment of funded debt Appropriations from surplus Approval sales Approved budget Approved budget allotment Arbitrage Arbitrage account Arbitrated par Arbitrated rate of exchange Arbitration of exchange Arrears Articles of association, articles of incorporation Articles of co-partnership Assembly cost system

Assembly type of industry Assessed value Assessment Assessment fund Assessment receipts Assessment receivable Assessment rolls Assessment valuation Assets Asset accounts Asset-income ratio Asset ratio Asset reserve Assets Assets and liabilities accounts Assignable indirect charges Assistance accountant Associated company Assumed cost, interest, etc Assumed liabilities At par At sight, on demand Auction To put up for auction To sell by auction Auctioneer; endue master Audit Audit certificate Audit clerk Audit diary Audited vouchers Audit expense Audit fee Auditing officers Audit memorandum Audit of expenditures Audit of public loans Audit of public properties Audit of returns Audit of treasury Auditor Auditors certificate Auditors comments Auditors liability, auditors responsibility

Auditors report Audit programmed Audit report Authorized capital Authority to purchase Authorized capital Authorized capital stock Authorized capital stock account Authorized mortgage bonds Authorized value Auxiliary accounting unit Auxiliary book(s) Auxiliary material Auxiliary record Auxiliary unit budget Available assets Available balance Available cash Available income Available surplus Avail Average Average balance Average capital Average cost Average due date Average earnings Average inventory Average investment Average stock Average unit cost Average unit price Average weight Averaging maturity Averaging of accounts Averaging stock

 B Back freight Back order Back order memo Bad and doubtful account Ad assets Bad checks Bad debts Balance (balance amount) Balance account Balance book Balance brought forward Balance brought for ward from last year Balance carried down Balance form of profit and loss statement account form of profit and loss statement Balance forward Balance in our favor Balance in your favor Balance of account Balance of stock system perpetual inventory system Balance of stores records Balance of trade Balance sheet accounts Balance sheet accounts Balance sheet analysis Balance sheet date Balance sheet for all purposes ( all-purpose balance sheet) Balance sheet giving effect to proposed financing Balance sheet-income sheet ratios Balance sheet ratios Balance ticket Balancing account Balancing ledger Ballots Bank account(s) Bank balance Bank bill, bankers draft, bank draft, bank paper Bankbook Bank charges Bank check Bank commission

Bank deposits Bank discount Bank draft Bankers acceptance Bankers ratio Banking capital Bank loans Bank overdraft Bank reconciliation statement Bank register Banks, orders (cashiers orders) Banks account title Bank statement Bank stock Bankruptcy Bank with whom the credits opened Bargain Bargain money To bargain To buy at a bargain To strike a bargain Great bargain Barter Basic accounting unit Basic price Basic unit budget Bearer bonds Bearer check Bearer stock Bearer stock certificate Beginning inventory Below par Beneficiary Benefit fund reserve Betterment order Bid Bidder Bid sheet Bill Bill at sight; demand bill (draft) Bill for a term; period bill Billing Bill market Bill of credit

Bill of exchange Bill of lading Bill of material Bill of parcels; bill Bill and accounts payable with terms Bills and accounts receivable Bills book (register) notes book Bills discounted notes discounted Bills discounted with collateral securities Bills payable notes payable Bills rediscounted notes receivable Bills rediscounted Bills with collateral securities Bill to bearer Bill to order Binding ledger Bi-statement ratios Blank check Blank endorsement Blotter Board of directors Boiler room expenses Bond certificate Bond coupons Bond discounts Bond discounts and expenses Bond discounts unamortized Bond dividends Bonded depts. Bond funds Bondholders Bond indentures Bond interest Bond investment Bond notes Bond premium Bond register Bonds Bonds authorized Bonds issued Bonds outstanding Bonds payable Bond subscriptions Bond tables

Bonus Bonus account Bonus bond Bonus stock Book cost Book debts Book entry Bookings Book inventory Bookkeeper Bookkeeping Bookkeeping by card system Bookkeeping by single entry Bookkeeping of bank Bookkeeping system Bookkeeping transactions Book loss Book of estimates Book of final entry Book of first record Book of original documents for payments Book of original documents for receipts Book of original entry (entries) Book of secondary entry Book profits Books of accounts Books of records Books surplus Book value Borrowed capital Boston ledger Bought book; purchase daybook; bought journal Bought ledger Bought note Bounty Branch Branch accounts Branch cash account Branch consignments (shipments) Branch control account Branch ledger Branch ledger Branch office general account Branch office report

Brand; chop Break-even point Break-up value Broker Brokerage Brokerage expenses Brought Brought forward Brought forward account Budget Budget accounts Budget allotment Budget allowance Budgetary deficit Budget control Budget enforcement Budget estimation Budget for annual receipts Budget for expenditures Budget for local government Budget-making Budget message Budget procedure Budget reserve Budget statements Budget system Budget year Building expenses Building fund reserve Building service Burden Burden appointment Burden-credit account Burden distribution Burden-in-process manufacturing expenses-in-process Burden rates Business Carry on business, to Establish a business, to Give up a business, to Set up a business to Shut up a business to Start a business to Wind up (one-s) business to

Business accountancy Business day Business enterprise Business hours Business papers Business reports Business tax, sale tax Business transaction ( transaction) Business year; financial year Buying agent Buying cost Buying expenses Buying out an interest Buying quota Buying rate; buying price Buying requisition By-laws By-product recoveries By-products By - products sales

 C C.A.; chartered accountant Call Call book Call loans Call loans secured Calls in arrears Call up capital Cancelled check Capacity expenses Capital Capital account Capital account balance sheet Capital adjustment account Capital assets Capital charges capital expenditures Capital deficit Capital expenditures Capital expenditure account Capital expense Capital fund Capital gains Capital income Capitalization Capitalization of interests Capitalized expenses Capitalized profits Capitalized value Capital liabilities funded debts Capital transfer Capital losses Capital outlays Capital profits Capital receipts Capital returned to stock-holders in dividends Capital revenue capital income Capital stock Capital stock authorized Capital stock certificate certificate of stock Capital stock common Capital stock outstanding Capital stock-preferred Capital stock subscribed

Capital stock subscriptions Capital surplus Capital uncalled Caption of account Card ledger Card of account Carriage Carriage paid Carried forward Carried over Carrying charges Carrying charges Carrying cost Carrying value Cartage-in Cartage-out Cash Cash account Cash and receivables to current liabilities ratio Cash assets Cash audit Cash balance Cash basis V before delivery Cash bonus Cash book Cash budget Cash collection basis (of revenue realization) Cash Cr. Cash credit Cash credit slip Cash day; pay day Cash debit slip Cash disbursements Cash disbursements journal Cash discount Cash dividends Cash Dr. Cash held in foreign countries Cashier Cashiers check Cash in bank Cash in closed banks Cash in deposit Cashing check

Cash in transit Cash in treasury Cash journal Cash journal day book Cash on arrival Cash on bank Cash on delivery Cash on hand Cash on book Cash payment journal Cash payments Cash payments book Cash purchase Cash receipts Cash receits book Cash receipts journal Cash remittance note Cash reserve Cash sale invoice Cash sales Cash sales book Cash settlement Cash short and over Cash slip Cash surrender value (of life insurance) Cash tickets Casual audit Catalogue Center-ruled ledger Certain annuity Certificate book Certificate deposit Certificate of balance sheet Certificate of completion of handling over charge Certificate of deposit Certificate of indebtedness Certificate of origin Certificate of stock Certified accounts Certified balance sheet Certified check Certifying bank C.F. invoice C.F. price

Change funds Charge and discharge statement Charge and discharge statement as to income Charge and discharge statement as to principal Charge for use Charge off Charges Charges against revenue Charge sales Charges for remittances, transfers. etc. Charges forward Charge side Charge tickets Charge to capital Charge to income Charter Chartered accountant Charter of concession Chattel mortgage Chattels Check Checkbook Checkbook stubs Check collection Check collector Check holder Check mark Check register Checking accounts Check to bearer Check to order Cheque Chequebook Chief accountant Chronological books Chronological record Circulating assets Circulating capital Circulating liabilities Circulation cost Claimants ledger Claim for additional securities Claims Class cost system

Classification manual Classification for accounts Classified trial balance Clean bill Clean draft Clearance sale Clearing account Clearinghouse Clerical error(s) Client Client ledger Close corporation Closed account Closed mortgage Closing Closing accounts Closing balance Closing entries Closing entry Closing the book(s) Co-insurance C.O.D.; cash on delivery Code number Codicil C.O.D. sales Collateral loans Collateral note Collateral security Collateral trust bonds Collection Collection charges Collection expenses Collection fees Collections receivable for customer Collective account Collector; bill collector Collusion Columnar analysis (columnar analysis sheet) Columnar books Columnar journed Columnar records Columnar work sheet Combined cost and general ledger Combined journal and ledger

Combined statement Commercial bills Commercial bookkeeping Commercial capital Commercial credits Commercial invoice Commercial discount Commercial letters of credit Commercial museum Commercial organization and customhouse Commercial paper Commercial profit Commercial register Commercial registration Commercial transaction Commercial traveler; traveling salesman; roadman; drummer Commission(s) Commission agency Commission agent Commission broker Commission for collection Commission merchant Commission sale; consignment sale Common cost Common dollar Common stock Community Companies Company Company law Company limited by guarantee Company limited by shares corporation; joint stock company, limited Companys act law of corporation Comparative balance sheet Comparative budget and actual balance sheet Comparative budget and actual income sheet Comparative cost sheet Comparative income account Comparative operating statement Comparative profit and loss statement Comparative statement of actual and estimate profit and loss

Comparative statement of cost per productive hour Comparative statement of monthly cost per productive hour Comparative statement of monthly operative cost per unit Comparative statement of operation cost Comparative statement of order costs Comparative statement of product costs Comparison sheet Compensation insurance Compensatory errors offsetting errors Compiling costs Complete audit Complete cost Complete detailed audit Completion report Composite balance sheet Composite income sheet Composite life Composite percentage statement Composite rate Composite ratio Composite turnover Composition depreciation Compound arbitrated rate Compound arbitration Compound interest Compound journal entry Condensed balance sheet Condition Condition of affaire statement of affaire Conditional endorsement Conditional sales Confidential clerk Confirmation Confirmation request Consigned goods Consignee Consignment Consignment expenses Consignment goods Consignment-in (inward) Consignment-out (outward Consignment profit and loss Consignment records

Consignment sales Consignor Consignors note Consolidated balance sheet Consolidated debts Consolidated fund service Consolidated income sheets Consolidated returns Consolidated statement Consolidated statement of cost of goods sold Consolidated surplus Consolidated surplus statement Consolidation Consolidation by lease Consolidation by merger Consolidation by purchase Constant return (retrace) Constant capital Constant cost Constant expenses Construction account Construction work-in-process Constructive accounting Constructive closing Consumables Consumption Contingent assets Contingent depreciation Contingent fund Contingent liability Contingent profits Contingent reserve reserve for contingencies Continual redemption sinking fund sinking fund Continuing appropriation Continuing cost Continuous annuity Continuous audit Continuous system of physical inventory Contra accounts Contract goods Contract interest Contract note Contract of insurance Contract of sale

Contractor Contract rate of interest Contract register Contract reserve Contract sales Contractual dividend Contractual reserve Contractual service Contra entry Contra valuation account Contributed surplus Contribution Contribution receipts Control (controlling) account Controllable costs Controllable expenses Controlled accounts Controlled company Controlled corporation Controlling account Controlling company (corporation) Controlling interest Controlling record Control of expenses Control of merchandise Conventional accounting Conventional depreciation Conventional form Conversion Conversion interval Convertible preferred stock Corporate bonds Corporate surplus Corporation Corporation by-laws Corpus Correcting entry (correction entries) Cost Cost account Cost accountant Cost accounting Cost accounts Cost adjustment Cost analysis

Cost and freight Cost audit Cost center Cost classification Cost clerk Cost department expense Cost differentials Cost fluctuation Cost-finding Cost formulas Costing (cost finding) Cost, insurance, and freight (C.I.F.) Cost, insurance freight and warrisks (C.I.F.W) Cost, insurance, freight and commission (C.I.F.C.) Cost, insurance, freight and exchange (C.I.F.E.) Cost, insurance, freight, commission and interest (C.I.F.C.I.) Cost journal Cost ledger Cost less depreciation Cost manual Cost memo Cost of by-product sales Cost of floor space Cost of goods manufactured Cost of goods manufactured and sold V of goods sold Cost of labor labor cost Cost of (to) manufacture Cost of material Cost of operation Cost of printing notes Cost of production Cost of remitting specie Cost of reproduction Cost of sales Cost or market Cost or market whichever is lower Cost period Cost-plus Cost plus a profit Cost plus contract Cost price Cost rate per unit

Cost records Cost report Cost sheet Cost statement Cost summarizing records Cost system Cost tag Cost to make and sell Cost unit Cost value Cost variance (cost variation) Counterfoil Counter-sign Counting-house books Coupon Coupon bond Coupon register Coupons payable Covered reserve Covering notes C.P.A.; certified public accountant Credit Credit amount Credit balance Credit for returned goods Credit interest Cost items Credit memo Credit memo for purchase returns Credit memorandum Credit memorandum for sales return Creditor Creditor-investor Creditor of bankruptcy Creditors equity Creditors ledger Credit sale(s) Credit side Cross-adding Cross cheque (crossed check) Cross entry Cross-footing Cross reference Cumulative capital stock

Cumulative comparison Cumulative dividend Cumulative preferred sock Cumulative sinking fund accumulative sinking fund Currency loan Currency of a bill Currency unit Current account Current account balance sheet Current assets Current expense Current funds Current intangibles Current investment Current liabilities Current operating income statement Current pass-book Current payments Current profit and loss Current ratio Current surplus Customary discount Customary dues Customers account Customers account discounted Customers credit balance Customers deposit Customers ledger Customers statement Customhouse Customs duties

 D Daily balance Daily interest Daily reports Daily (monthly) statement of account Daily time report Daily work report Damage Damaged condition Damaged goods Damage suit Data Data draft Data due due date Data of balance sheet Data of certification Data of value Dating Daybook Day of grace Day of maturity; due date Dead account Dead assets Dead stock obsoletes stock Debenture bonds Debenture capital Debentures Debenture stock Debit Debit and credit Debit balance Debit items Debit interest Debit memo Debit memorandum Debit side Debt Debtor Debtors ledger Debt payable account Debt paying ability Decimal system Decimal time-reporting method

Declared value stated value Decreasing cost Deductible loss Deduction Deed Deed of trust De facto corporation Default Defer assets Deferred annuity Deferred asserts Deferred charges (debits) Deferred charges to operation Deferred credits Deferred debit items Deferred dividends Deferred expenses Deferred income Deferred liabilities Deferred life annuity Deferred maintenance Deferred overhead charges Deferred revenue Deferred shares (stock) founders stock Deferred unapplied expenses Deficiency Deficiency account Deficiency account Deficiency bills Deficit Dejure corporation Del credited agent Delinquent accounts Delinquent installment Delivery book Delivery equipment Delivery expense Delivery on arrival Delivery on term Delivery order Delivery truck Demand deposit Demand draft (bill)

Demand notes Demand loans and overdrafts Departmental account Departmental accounting Departmental capital Departmental charges Departmental cost Departmental expenses Departmental profits Departmental rate Departmental standard Departmental stores account Depletion Depletion allowance Depletion expense Depletion reserve Deposit allowance Deposit at call Deposit book Deposited reserve Deposit money Depositor Deposit receipt Deposits at call Deposits by foreign or correspondents Deposit slip Depreciable assets Depreciated value Depreciation Depreciation-annuity Depreciation-appraisal Depreciation-arbitrary Depreciation-changing percentage of cost less scrap Depreciation composite life Depreciation-compound interest Depreciation during construction Depreciation-equal-annual payment Depreciation-fifty-percent Depreciation-fixed installment Depreciation-fixed percentage of cost Depreciation-fixed percentage of diminishing value Depreciation fund Depreciation-gross earning Depreciation-insurance

Depreciation-inventory Depreciation-job Depreciation-maintenance Depreciation on franchises Depreciation on replacement value Depreciation-output Depreciation-percentage of original cost Depreciation-production Depreciation-proportional on fixed base Depreciation-rate Depreciation-reducing balance Depreciation-reducing installment Depreciation-replacement Depreciation reserve Depreciation revenue Depreciation-service output Depreciation-sinking fund Depreciation-straight line Depreciation-sum of expected life Depreciation-sum of year digit Depreciation unit cost Depreciation-working hour Depreciation-profit point Detailed audit Detailed ledger Detailed supporting statement Deterioration Development cost Development expense Deviation Devise Differential cost Differential earning Differential income Differential increment Differential profit ratio Differential section Diminishing assets Direct charges direct expenses Direct closing method Direct cost Direct department Direct departmental expenses Direct distribution

Direct draft; direct paper Direct exchange Direct expense(s) Direct labor Direct liabilities Direct material Direct material consumed Direct material cost Direct sale Direct transaction Disbursements Discount Discount accounts receivable Discount notes Discount granted Discount offered Discount on bonds Discount on bonds purchased Discount on capital stock Discount on purchases Discount on sales Discount on stock Discount rate Discount taken Discussion statement Dishonored bill Dishonored check Dishonor Dishonored cheque Dishonored notes Distributed profits Distribution cost Distribution of profit and loss Distribution on gross profit Distribution on manufacturing cost Distribution on number or quantity Distribution on selling price Distribution rates Distribution sheet of stores Distribution statement of service cost Distributive profits Dividend Dividend book Dividend declared

Dividend equalization fund Dividend equalization Dividend fund Dividend payment book Dividend payment sheet Dividend reserve Dividends Dividends earned Dividends on preferred book Dividends payment sheet Dividends receivable Dividend stock Dividend warrants Divisional cost Documentary bills (drafts) Documentary payment bill Documents Dominant company Domirile bill Donated land Donated land reserve Donated stock Donated surplus Donated working capital Donation account Dormant partner(s) Double account form of balance sheet Double account system Double column ledger Double-crossing Double entry Double-entry bookkeeping Double insurance Doubtful accounts Doubtful assets Doubtful debts Down payment Drafts payable with terms Draft bill or exchange Drafted budget Drafted general budget Drafts and telegraphic transfers Drafts and telegraphic transfers payable Drawee

Drawer Drawing account Drawings Drug in the market Due banks Due date Due from banks Due on demand Dues Due to bank Due to consignor Duplicate Duplicate invoice Duration of existence Dutiable Duty free Duty paid Duty-paid proof Duty unpaid Dynamic ratios Dynamic statement

 EFG Earmarked surplus Earned income Earned surplus Earnest money Earning capacity value Earning power Earning rate Earnings Earnings capitalized value Earning surplus Effective rate of interest Electric power cost Elimination Employees bonus Employees insurance fund Employees insurance fund Employees pension fund Employees savings fund(s) Employees liability insurance Employment department expenses Encumbrances Ending inventory Endorsement (endorsement) Endorsement without recourse Endorser Endowment fund Endowment insurance Endowment memorandum Entering to the register Enterprise Entertainment Enterpot Entry Equal installment system Equalization reserve account Equalizing dividend Equated maturity Equilibrium; balancing Equipment trust bonds Equitable interest Equitable rate base Equity ratio

Errors in posting Errors of commission Errors of compensation Errors of omission Errors of principles Estate Estate accounting Estate corpus Estate income Estate tax Estimate Estimated balance sheet Estimated costs Estimated cost system Estimated cost value Estimated life Estimated loss form sales Estimated loss from sales valuation of merchandise inventory Estimated market value Estimated physical life Estimated profit and loss statement Estimated profit form sales Estimated revenue Estimated service life Estimated statement Estimates Estimates of expenditure(s) Estimates of revenue Estimating cost system Evidence record Evidences Exact quantity Excess capacity Excess earnings Excess profit tax Exchange Exchange commission Exchange movement Exchange premium Exchange rate Excise tax Extraordinary profits Extraordinary receipts

Face value Factor Factor rate Factory account Factory book-dipping Factory books Factory burden Factory cost manufacturing cost Factory cost sheet Factory expense ledger Factory expenses analysis Factory journal Factory ledger Factory ledger controlling account Factory order Factory overhead manufacturing expenses Factory service cost Factory supplies Fair average quality Fair market value Fair value Fallacious deferred charges False entry Favorable balance Fees Fictitious accounts receivable Fictitious assets Fictitious capital Fiduciary accounting Fiduciary loan Filling Final account Final budget Final cost Final inventory Final report Final settlement of account Final statement Final value Financial accounts Financial budget Financial condition Financial control Financial expense

Financial income Financial investigation Financial management expense Financial operation Financial position Financial position statement Financial ratio Financial report Financial standards Financial statements Financial structure Financial transaction Financial year Fine quality Fine cost Finished goods (products; stock) Finished jobs Finished parts Fire insurance Fire loss adjustment Fire policy Firm sale contract First budget reserve First cost prime cost First mortgage First mortgage bonds First quality Fiscal agent Fiscal period Fiscal year Fixed assets Fixed capital Fixed charges Fixed costs Fixed debts Fixed deposit(s) Fixed expenses Fixed installment method Fixed intangible assets Fixed liabilities Fixed loans secured Fixed loans unsecured Fixed percentage basis Fixed regular working capital

Fixed tangible assets Fixtures Flat cost Flexible standard budget Floating assets (capital) Floating capital Floating charge Floating debenture Floating debts (liabilities) Floating fund Floating policy Fluctuations in exchange (foreign exchange fluctuations) F.O.B. destination F.O.B. plant (factory) Focal date Folio column Footings Foot-note Forced sale value Forecasted statement Foreclosure value Foreign bank bills Foreign bill of exchange Foreign check Foreign capital Foreign exchange Forfeited securities arising from loans Forfeited stock Forgery Forms Formula cost system Forward Founders stock (shares) Fractional stock warrants Franchises Frand Free along ship (F.A.S.) Free assets Free goods Free of charge Free on board (F.O.B.) Free surplus Freight Freight charges Freight

Freight-in (in ward) Freight not allocated Freight notice Freight-out (outward) Freight paid at destination Freight paid in advance Freight to be deducted Frozen credits Full cost Full endorsement Full legal weight Full liability Full standard burden Sully secured creditors Fully secured liabilities Functional depreciation Functional expenses natural expenses Fund Fund accounts Fund balance sheet Funded debt Funded debt retired from surplus Funded deficit Funded reserve Funds held in custody Funds received for participation in loans made through us Funds statement Furniture and fixtures Furniture and office appliances Furniture and fixtures sinking fund Future delivery Futures Gain on realization of assets Gains Garnished wages General acceptance General accounting General accounting department General accounting report General accounting system General accounting unit General administrative expense General agent General and administrative expenses

General annual reports General audit General balance sheet General budget General cashbook General cost General crossing General estimate General expenses General final accounts General fund General fund deposit General government properties General indirect labor General inventory General journal General ledger General ledger accounts General ledger for properties and commodities General meeting of shareholders General non-cost system General overhead of office on cost or General burden General partners General partnership General purpose statements General reserve General section General surplus General tariff Godown (storage) charges Godown keeper; dodown man Going concern theory Going concern value; going value Gold exchange standard Goods Goods-in on consignments Goods in process Goods in transit Goods on approval Goods on hand inventory Goods on order goods-out on consignments Goods receiving book Goods rejected or returned Goods to arrival; goods afloat

Government accounting Government administration expenses Government bonds Government business enterprises Government properties Government revenue collecting offices Grade Grand total Grants Graphic statement Gross amount Gross appreciation Gross earnings Gross income Gross liabilities Gross loss Gross margin Gross price Gross proceeds Gross profit Gross profit on sales Gross revenue Gross sales Gross trading profit Gross weight Group depreciation Group product Guarantee (guaranty) Guaranteed bonds Guarantee deposit Guaranteed stock Guarantor Guaranty funds

 HIJKL Half-yearly closing Hard cash Hard office and branches account (A. & L.) Hard office control account Head office current Heat, light and power Heavy discount Hedging Helpers Hidden reserve secret reserve Highest bid Highest possible price Hire purchase Historical cost Holder; bearer Holder in due course Holding company Home office Hour cost Hypothecated assets Hypothecation Hypothetical cost, interest, Etc. Identification method Idle capacity Idle equipment Idle fund Imaginary fund Immaterial annuity Immaterial assets in-tangible assets Immaterial capital Immediate annuity Immediate assets current assets Immediate liabilities current liabilities Immediate payment Immovable property Immovable property real property Immovables account Immovables real estate Impairment of capital account Impersonal account Impersonal assets Implements

Implicit interest Implied cash cost Import duty Import entry Importer; import merchant Imports permit Import trade Imprest cash Imprest fund Imprest fund system Imprest system Improvements expenses Improvements and extensions Improvements in progress (process) Improvements on leased property Imputed cost Inactive (dormant) account Inactive stock report Inadequacy Inadequate capacity Inadmissible assets In balance Incidental expenses Incidental revenue Inclosure; enclosure Income Income account(s) Income and expenditure account Income ponds Income charges Income from investments Income from royalties Income on investment Income sheet Income sheet ratios Income statement Income statement Income-tax Income-tax reserve Incorporation Increasing costs Increment Indebtedness Indemnity

Independent audit Index Index book Index number Index number of wage Index of creditors Indirect bill; indirect paper Indirect cost Indirect department Indirect exchange Indirect expense Indirect labor Indirect liabilities Indirect manufacturing cost Indirect materials Indirect rate Individual check Individual proprietorship sole pro-proprietorship Endorsement; endorsement Industrial accident fund Industrial accident fund reserve Industrial capital Industrial cost system Inferior quality Inflate profits Inflexible burden In full Inheritance taxes Initial inventory Initial surplus Insolvency (insolvent) Inspection report Installation cost Installment Installment accounts receivable Installment bonds Installment delivery Installment sale Installment scrip book Instant Insurable value Insurance broker Insurance business Insurance expense

Insurance fund Insurance fund reserve Insurance policy Insurance premium unexpired Insurance register Insurance value Intangible assets Intangible value Inter-company accounts Inter-company expenses Inter-company profits Inter-departmental income Inter-departmental profits Interest Interest account Interest accrued Interest-bearing note Interest charged to cost Interest cost Interest due Interest during construction Interest earned Interest expenses (charges) Interest fund Interest income Interest method of account current Interest on capital Interest on deposit Interest on investment Interest on loans from other bank Interest paid Interest pass-book Interest payable Interest payable reserve le reserve Interest per annum Interest per diem Interest rate Interest receivable Interest received Interest reserve Interest statement Interest suspense Interest upon loans Interim audit

Interim Interim charges Interim date Interim dividend Interim receipt Interim report Interim statement Interim statements Interim liabilities Intermediate account Intermediate ledger Internal audit Internal ratio Intestate Intrinsic value Inventory Inventory adjustment Inventory certificate Inventory of supplies Inventory records Inventory report Inventory short and over Inventory suspense account Inventory taking Inventory valuation Inventory value Invested capital Investment Investment account Investment assets Investment ledger Investment of reserves Investment of sinking fund Investment trust Investment value Investment gain Investment loss Invoice Invoice account Invoice book Invoice copying book Invoice cost Invoice for purchases Invoice for sales

Invoice inward book Invoice price Invoice outward book Invoice register Invard bills; drafts receivable with terms Invard documentary bills Inward freight and cartage Issued capital Issue par Item Items received in for advance Items received for collection; bills sent for collection Job Jobber Jobbing house Job cards work tickets Job costs Job cost system Job lot method Job method Job office Job order Job order cost sheet Job order cost system job cost system Job production Job system Jobs in operation Jobs in process Job time report Joint adventure Joint and several liabilities Joint consignments Joint cost Joint facilities income Joint liability Joint product method Joint stock company Joint Stock Company, limited Joint venture Joint venture investment Journal Journal daybook Journal entry Journalizing

Journal vouchers Judgments payable Junior accountant Junk value Kiting Kiting cheque Knock down, to Knock off, to Knock loss Labor Labor control Labor cost Labor cost sheet Labor hour method Labor hour rate Labor in process Labor-saving device Labor statement Labor turnover Land and building sinking fund Land, building furniture and equipment Land contracts Landing permits Lapping Large order Last-survivor annuity Lawful holder bearer Law of corporation company law Lease Leased property Leaseholds Ledger Ledger accounts Ledger assets Ledger sheet Legacy Legal appropriation Legal budget Legal interest Legal person (body) Legal rate of interest Legal reserve Legal reserve fund Legal tender

Legatee Lessee Lessor Letter of administration Letter of advice Letter credit (L/C) Letter reference number Letter of administration Levy Liabilities Liabilities account Liability Liability account Liability between partners Liability certificate Liability for acceptance Liability for endorsement Liability insurance Liability reserve Life annuity Life insurance premiums Life insurance with dividend Lighterage Limit Limited annuity Limited company Limited liability Limited liability company Limited partnership Liquid assets current assets Liquidating (liquidation) dividends Liquidation Liquidation account Liquidation profit and loss Liquidation value Liquidator Liquid assets Liquid investments temporary investments Liquid liabilities current liabilities) Listed securities List of balances List of shareholders Loading Loading charges

Loaded labor Loan(s) Loan back Loan capital Loan(s) on collateral Loan on collateral security; loan on security Loans made on behalf of customers or other banks Loans on actual estate Loans payable Loans to subsidiaries Loan teller Long bills issued in the operation of lending foreign money Long-term bonds Long term capital Long-term creditor Long term debts Long-term liability Long-term notes payable Loose-leaf accounting book Loose-leaf ledger Loro accounts Loss (losses) Losses and gains brought forward Loss on bad debts Loss on exchange Loss on property retired Loss on realization of assets Lost check Lost labor Lost time Lot Lot and building account Lot method Lot money Lot number Lowest possible price Lowest quotations Low-priced goods Low quality Lump sum budget

 MNO Machine burden Machine cost Machine hour method Machine hour rate Machine rate method Machine work report Machine and equipment Machinery and tools Machinery equipment Main book Maintenance Maintenance and repairs Maintenance department expenses Maintenance of equipments Maintenance of way and structures Maintenance reserve Majority interest Maker Management and general expenses Managing director Managing partner Manifest Manipulation Manipulation of accounts Manual of accounts Manufacturing accounts Manufacturing and factory equipment Manufacturing cost Manufacturing department Manufacturing division Manufacturing expense distribution Manufacturing expense-in-process Manufacturing expense ledger Manufacturing expense standing orders Manufacturing operation Manufacturing statement Manufacturing statistics Manufacturing supplies Margin Marginal cost Marginal note Marginal producer

Marginal profit Margin deposit Margin (security) deposited with the bank (and other guaranty funds) margin deposit for security Margin of safety Marine insurance Marine policy Mark-down Marketable goods Marketable securities Marketing expenses Mark-on Mark-up mark-down Market price Market price method Market rate Market value Matching cost with revenue Material-at-site Material budget Material capital Material consumption Material control Material cost Material cost method Material credit slip Material handling expense Material inventory Material rate Material requisition Material valuation Materials Materials and supplies Materials in process Matured liabilities Matured liabilities unpaid Matured note Maturing liabilities Maturity Maturity date Maximum capacity Maximum price Maximum quantity of stores

Measure of value Memoranda Memorandum Memorandum account Memorandum book Memorandum entry Memorandum ledger Memorandum of association Memorandum sale Mercantile credit Merchandise (mdse.) Merchandise account goods account Merchandise credit slip Merchandise discount Merchandise inventory Merchandise inventory-final Merchandise inventory-initial Merchandise ledger Merchandise purchases Merchandise sales Merchandise trading account Merchandise turnover Merchandise valuation Merged company Merger Method of check-off Method of testing Minimum number of annuity payment Minimum price Minimum quantity of stores Minimum reserve Minimum selling price Minimum stock method Minority interest Mint par; mint par of exchange; specie par Miscellaneous assets Miscellaneous expense Miscellaneous income Miscellaneous payments Miscellaneous profit and loss Misrepresentation Mixed account Mixed department Mixed transactions

Mnemonic symbols Monetary unit Money in transit ( cash in transit) Money of account Monopoly Monthly allotments Monthly balance Monthly closing entries Monthly financial statements Monthly reports Monthly settlement report Monthly statement Monthly summary Mortgage Mortgage bonds Mortgage bonds payable Mortgage debentures Mortgage liability Mortgage owned Mortgage payable Mortgage receivable Mortgage assets Mortgagee Mortgagor Movable property (estate) Moving averages Multiple cost system Multiple-level operation Muster Mutual insurance Name of account Narrative form of profit and loss statement Natural business year Natural expenses functional expenses Negative capital Neglected discount Negotiable instruments Negotiation of foreign bills Net Net accounts receivable Net amount Bet assets Net balance Net capital

Net cost account Net current assets Net deficiency Net earnings Net income Net income after depreciation Net income after interest charges Net income after tax Net income before depreciation Net income before interest charges Net income before tax Net indebtedness Net interest Net investment Net loss Net operating profit Net proceeds Net proceeds from sales Net profit Net profit current year Net profit on sales net trading profit Net profit undivided profit undivided Net purchases Net revenue Net sales Net salvage Net tangible assets Net trading profit Net value Net working assets Net worth New account application New surplus Nominal account(s) Nominal allowed price Nominal amount Nominal capital Nominal contract price Nominal cost Nominal expenditure revenue expenditure Nominal liability Nominal par Nominal partner; ostensible partner Nominal rate

Nominal rate of interest Nominal value Nominal wages Non-acceptance Non-accumulative sinking fund Non-business revolving fund Non-cash charges Non cash items Non-cumulative dividend Non-cumulative preferred stock Non-cumulative sinking fund ( non- accumulative sinking fund) Non-expendable funds Non-interest bearing note Non-operating company Non-operating cost Non-operating earnings Non-operating expenses Non-operating income Non-operating income and expense account Non-operating item Non-operating revenue Non-par stock non-par value stock Non-participating preferred stock Non-payment Non-periodical report Non-physical assets Non-productive Non-recurring cost Non-recurring gains Non-recurring income Non-recurring profit and loss Non-recurrent expenditure Non-revenue receipts Non-property Non-par (value) stock Normal capacity Normal cost Normal depreciation Normal distribution rate Normal income rate Normal stock method Nostrum account Notation

Note at sight; note on demand Note for a term Note journal Note register Notes Notes book Notes discounted Notes on discount Notes payable Notes receivable Notes receivable as collateral Notes receivable discounted Notes receivable dishonored Notes receivable from officers, stockholders and employees Notes receivable past dues Notes receivable protested Notes receivable, trade Notes renewals Notes to bearer Notes to order Notice of call Notice of dishonor Not negotiable cheque Nuisance value Numerical symbols Obligation Obsolescence Obsolete stock Occupancy expenses Office expenses Office furniture account Officers salaries Office salaries Office supplies Official minimum rate Official rates Offset account Offsets against accounts Offsetting deductions Offsetting errors O.K. Old account Old sinking fund

Old stock Old surplus On account On cost manufacturing expense burden On credit Open account Open check Open corporation private corporation Open debt Opening Opening balance Opening entry Opening inventory initial inventory Open mortgage Open policy Open reserve secret surplus Open-to-buy estimate Operating accounts Operating and maintenance supplies Operating assets Operating capacity Operating company non-operating company Operating cost Operating deficit Operating earnings Operating expenses Operating holding company Operating income Operating ledger Operating profit Operating ratio Operating reports Operating reserves Operating revenue Operating section Operating statement operation statement Operating supplies Operation capacity Operation cost system Operation statement Opponent; rival Opportunity cost Opposing values Options

Order Order and receiving register Order bill of lading Order blank Order book Order check Order cost Order for future delivery Order form Order sheet Orders received book Ordinary Ordinary expenditures Ordinary partner Ordinary partnership Ordinary receipts Organization expenses Organization tax Original capital Original check Original cost Original cost value Original documents Original entry Original evidences Original investment Original value Original voucher(s) Ostensible partner Other assets Other expenses Other income Other liabilities Outgo Outlay Out of date check Out-port banks deposit Output method Outside loan Outside ventures Outstanding checks Outstanding expenses Outward documentary bills Outward freight freight outward

Over absorbed burden Over-capitalization Overdraft Overdrafts, by out-port banks Overdraw, to Over due accounts Overdue bill Overdue check Overhead Over stock Over time Over valuation Overage Over applied expense Over draft Overdraft account Overdrafts by foreign or correspondents Overdrafts on current account secured (current account overdrawn) Overdrafts on current account unsecured Overdrawn (or overdraft) Overdue charges for safe custody on securities arising form loans Overdue debt Over foot Overhead Overhead charges overhead Overhead expenses overhead Over interest

 PQ

Packing cost Packing credit Packing charges Packing expenses Padding Paid check Paid-in capital Paid-in surplus Paid-up capital Paid-up cheque (cancelled check) Paid-up policy Paper profit Par Parent company Par of exchange Partial acceptance Partial audit Partial cash transaction Partial delivery Partial loss Partial payment Partial secured creditors Partially secured liabilities Participating bonds Participating preferred stock Participation loan Particulars Partly-finished goods Partly variable cost Partners Partners drawing (account) Partners loan Partners notes payable Partners salaries Partnership Partnership agreement Partnership dissolution Part payment Part receipt Par value Par value stock

Pass book Passed dividend Passive debt Past due account Past due notes Patens Pattern Payables Payee (remittee) Payer Paying by certificate Payment Payment by installments Payment in advance Payment in cash, for cash Payment in full Payment in kind Payment of debts Payment of interest Payment of shares Payment on term Payment vouchers Pay order Payroll Payroll analysis Payroll audit Payroll department expenses Payroll distribution book Payroll fund Payroll recapitulation payroll summary Payroll requisition Payroll sheet Payroll summary Pay warrants Peddler; hawker Pension Pension fund Pension fund deductions Pension fund reserve Percentage Percentage comparisons Percentage of completion basis Percentage statement Per diem rate

Performance Periodical abatements Periodical audit Periodical reports Period of operating cycle Permanent assets Permanent capital Permanent investment Permanent property Perpetual inventory (stock) Perpetual inventory sheet Perpetual inventory (stock) system Perpetuities Per procurator (P.P.) Personal account Personal account(s) Personal department Personal expenditure Personal liability Service Petty cash Petty cash book Petty cash deposit Petty cash fund Petty current deposit Petty expenses Petty loss and profit Physical assets Physical depreciation Physical inventory Physical inventory book Physical statement Piece rate Piece work wage Pier dues Plan of accounts Planning department Plant appraisal Plant appreciation Plant assts Plant equipment Plant ledger Plant maintenance Please turn over

Pledge Pledge assets Pledge of obligation Policy of insurance; policy Position sheet Position statement Positive capital Positive good - will negative good-will Postage and telegram book Postage Postal money order Post audit Post-closing entries Post-closing trial balance Post-date Post-dated checks post-dated Posting Posting medium Potential discount Power expenses Power of attorney Power plant cost Power plant expense Practical capacity Practice set Pre-audit Pre-audit of requisition Predetermined cost system estimated cost system Predetermined costs Predetermined job cost system Preference shares (stock) Preferential creditor Preferential tariff Preferred creditors preferential creditors Preferred debt Preferred liabilities Preferred stock Preferred stock sinking fund Preliminary balance sheet Preliminary budget Preliminary expenditure Preliminary expenses Premium Premium on banks; redeemed

Premium on capital stock Prepaid annuity Prepaid expenses Prepaid income Prepaid insurance Prepaid tax Preparatory cost Prepayments Present value (worth) Price Price-aggregate Price of factory Price duty paid Price list Price in bond Price mark Price negotiated Price variance Pricing Primary income Primary liability Prime cost Prime cost method Prime cost of sales Prime quality Principal Principal book Priority Prior period Prior year Private audit Private company Private corporation Private ledger Private trust fund Procedure of verification Proceeds Process cost sheet Process cost system Processed material Process method of cost-finding Process period Process production Procurator endorsement

Producers rent Producing department cost Product classification system Product cost Production basis (of revenue realization) Production capacity Production center Production control Production cost Production department Production department expenses Production goods Production order Production order cost sheet Production record Production quota Productive assets Productive capacity cost Productive capital Productive department Productive labor Productive labor cost method Productive labor hours method Productive wages Productivity ratio Professional accountant Professional auditor Professional charges Profit(s); gain Profit and loss Profit and loss account(s) Profit and loss adjustment Profit and loss appropriation account Profit and loss for the previous periods (A. & L.) Profit and loss from warehouses or godowns Profit and loss ledger Profit and loss on buying and selling foreign coins Profit and loss on buying and selling stocks, bonds (investments) Profit and loss on exchange Profit and loss on realization account Profit and loss ratio Profit and loss section Profit and loss statement

Profit and loss summary (account) Profit and loss transactions Profit of the period Profit on exchange Profit on operation operating profit Profit on sales of assets Profit participating preferred stock Profit ratio Profit earned Profit sharing Profit sharing method Profit sharing reserve Profits prior to consolidation Profits prior to incorporation Profits realized Pro forma account sales Pro forma invoice Pro forma statement Progressive averages Progressive ledger Progress report (letter; sheet) Progress sheet Prohibited goods; contraband goods Promissory notes Promotion expenses Promoters stock founders stock Prompt delivery; immediate delivery Proof Proof of cost Proof of posting Property (personal wealth) Property assts Property balance sheet Property dividend Property ledger Proportional reserve method Proprietary account Proprietary capital Proprietary company Proprietary equity Proprietor Proprietorship Proprietorship accounts Pro rata

Prospectus Protest Protest check (kiting cheque) Provision Provision for income tax Public accountant Public agent Public auction Public audit Public check Public corporation Public enterprise Public funds Publicity expenses Public money Public partner Public sale Public treasury Public utilities Public utility corporation (company) Purchase book Purchase commitments Purchase contracts Purchase cost Purchase discount Purchase expenses Purchase invoice Purchase journal Purchase ledger Purchase order Purchase price adjustment (account) Purchase rebates and allowances Purchase requisition Purchase return book Purchase returns Purchase returns and allowance Purchase returns and allowance journal Purchases Purchases discount discount on purchases Purchases from head office Purchasing agent Purchasing department expense Purchasing methods Pure-interest rate

Qualification of the auditor Qualified acceptance Qualified certificate Qualified endorsement Quality Quantity Quantity discount Quantity variance Quarterly reports Quasi-reorganization Quick assets Quick liabilities Quick ratio Quotations Quotations table

 RS Rate Rata of discount Rata of dividend Rata of exchange Rata of interest Rata of margin (rata of gross profit) Rata of profit Rae per annum Rate per diem Rate per mensal Rate variance Ratio Ratio analysis Ratio of capital to current liabilities Ratio of capital to fixed liabilities Ratio of cash to current liabilities Ratio of cost of sales and operating expenses to net sales Ratio of current assets to current liabilities Ratio of current assets to total assts Ratio of current liabilities to total liabilities Ratio of fixed assets to capital Ratio of fixed assets to total assets Ratio of fixed liabilities to assets held for security Ratio of inside to outside equities Ratio of inventories to receivables Ratio of net income to net sales Ratio of net income to net worth Ratio of income to outstanding stock Ratio of net income to total assets Ratio of net operating profits to net sales Ratio of net sales to net worth Ratio of net sales to receivables Ratio of quick assets to current liabilities Ratio of surpluses to net worth Ratio of trade accounts payable to purchases Raw materials Raw materials ledger Reabsorbed costs Reabsorbed bond Reabsorbed stock Readjusting entry

Ready payment Real account Real estate account Real estate mortgage Real exchange; commercial exchange; commercial par Realizable value Realization Realization account Realization and liquidation Realization and liquidation account Realization and liquidation profit and loss account Realization and liquidation statement Realization of profit Realized profit Realized surplus Real liability Real property Real value Real wages Reappraisal surplus Rebate Recapitalization Recapitulation sheet Recapitulation statement Receipt Receipt and payment documents Receipt in full Receipt on account Receipts Receipts and disbursements statement Receipts and payments account Receipts and payments statement receipts and disbursements statement Regular client Regular price Reimbursable expenditures Reimbursement Reinsurance Rejected check Relief fund reserve Remainder man Remarks Remedy; tolerance; allowance Remittance

Remittance slip Removal cost Renewal cost Renewal fund Rent Rental expenses Rental income Rental receipts Rentals Repair order Repair production order Repairs Repairs and maintenance Repairs equalization reserve Repayment of shares Replacement costs Replacement fund Replacement price method Replacement value Report Report form balance sheet Report form profit and loss statement Report of scrap materials Repossessed goods Repossession Reproduction cost Reproduction value Request notes Requisition Requisition for payment Resale Rescission of dividends Reserve Reserve account Reserved fund Reserved surplus Reserve for abatement for taxes Reserve for accidents Reserve for allowance Reserve for amortization Reserve for appreciation Reserve for bad and doubtful account Reserve for bad debts Reserve for bonded debts

Reserve for bond redemption Reserve for contingencies Reserve for dead loan Reserve for debt extinguishments Reserve for depletion Reserve for depreciation Reserve for discounts Reserve for dividend Reserve for doubtful account Reserve for encumbrances Reserve for equalization of dividends Reserve for expansion Reserve for expenditure encumbrance Reserve for expiration of patents Reserve for extensions Reserve for extraordinary Reserve for inadequacy Reserve for insurance Reserve for loss on doubtful accounts Reserve for market fluctuation Reserve for obsolescence Reserve for overhead Reserve for payment Reserve for pensions Reserve for plant extension Reserve for redemption of preferred stock Reserve for renewals and replacements Reserve for repairs Reserve for sales discounts Reserve for sinking fund Reserve for taxes Reserve for temporary loans Reserve for unllectible accounts Reserve for unrealized increment in assets value Reserve fund(s) Reserve liabilities Residual assets Residual equity Residual properties Residual value Residual legacy Resources Rest surplus Retail dealer; retail trader; retailer

Retail inventory Retail method of inventory Retail price Retail store; Retail establishment Retail trade; Retail business Retained earnings surplus Retire a bill, to Retired bonds Retired partner Retired stock Retirement Retirement (of fixed assets) Retirement fund Retirement policy Return bill Retuned bill Returned material report Returned materials Returned purchase purchase returns Returned purchase invoice Returns Return sales sales returns Return sales memo Return sales report Return shipping order Revaluation process Revaluation surplus Revenue Revenue balance sheet Revenue budget Revenue charges Revenue collecting office Revenue expenditure Revenue funds Revenue ledger Revenue receipts Reversing entries Reversing fund Reward Right Right of way Rights Rights of beneficiaries Rotary fund revolving fund

Rough copy; draft Rough estimate Royalties Ruling Running account form Running cost continuing cost Running expenses Running form of profit and loss statement Running inventory perpetual inventory Salary Sale (sales Sale by description Sale by real cash Sale by sample Sale note; sold note Sale on approval sales approval Sale on wances Sales allowance Sales basis (of revenue realization) Sales book Sales department Sales discount Sales dollar Sales income Sales novice Sales journal Sales ledger; sold ledger Salesmens salaries and commission Salesmens traveling and entertainment expenses Sales on account Sales order Sales price Sales profit and loss Sales quotas Sales rebates and allowance Sales register Sales returns Sales returns and allowances journal Sales returns book Salesroom Sales salaries Sales tickets (slip) Sales value Salvage

Salvage value Sample Sample book Sample order Savings deposit Scale of relative values Schedule Schedule of creditors balances in purchase ledger Schedule of creditors balances in sales ledger Schedule of fixed charges Scrap material Scrap report Scrap value Scrip Scrip dividends Strutting Seasonable goods Secondary account Secondary income Secondary liability Second budget reserve Secondhand goods Second mortgage bonds Secret partner Secret reserve Sectional balance sheet Sectional balancing Sectional ledger Secured account s Secured creditors Secured liabilities Securities Securities issued Securities issued by affiliated companies Securities sand investments Securities owned Security Segregation of items Self-balancing ledger Self-insurance fund Sell by auction, o Seller; vendor Selling agent Selling and administrative cost

Selling and administrative expense Selling and administrative expense analysis sheet Selling and administrative expenses charged to cost Selling commission Selling cost Selling expenses Selling price Selling profits Selling rate Sell off, to; sell out, to Semi-annual reports Senior accountant Serial bonds Service Service cost Service department cost Setting up cost Settlement warrant Several liability Share Share capital Share certificate Shareholders Shares of stock Ship entry Shipment Shipment and delivery cost Shipment inward consignment inward Shipment outward consignment outward Shipment sample Shipment to branch office Shipment and delivery cost Shipment and traffic Shipment invoice; export invoice Shipment order Shipment supplies Shop burden factory burden Shop office expenses Shop order Shop supplies Shortage Short bill Short-extended Short-lived asset

Short sales Short-term bonds Short-term capital Short-term liabilities Short-term notes Short-down expenses Sight bill Sight draft Silent partners Simple interest Simple sequence Simultaneous verification Single-account system three account system Single cost system Single entry bookkeeping Single premium Single proprietorship Single standard Sinking fund Sinking fund accumulation Sinking fund assets Sinking fund bonds Sinking fund expense Sinking fund income Sinking fund installment Sinking fund investment Sinking fund requirements Sinking fund reserve Sinking fund trustee Skeleton accounts T account Sleeping partner Slide Slip system Slow assets Small cheque Small quantity Small saving accounts Smuggling Sold book; sales daybook; sales journal Sole agency Sole proprietorship Solvent (solvency) Sound value Source and application of funds statement

Space expenses Special audit Special account Special budget Special column Special columnar journal Special commerce Special current account Special discount Special expenses Special fund Special fund deposit Special investigation Special journal Special ledger Special note Special order Special partners Special purpose statements Special reserve Specific legacy Specific order cost system job order cost system Specimen Split column journal analytical journal Spoilage Spoiled material Spoiled material report Spoiled work Spoiled work-in-process Spoiled work report Spot Spot transactions Stabilized accounting Staff auditor Stamp tax Standard Standard cost Standard cost sheet Standardized accounting Standardized burden rate Standard job cost sheet Standard operation Standard price method Standard process cost sheet

Standard quality Standard sample Standard unit rate Standard wage rate Standing expense orders Standing orders Stated capital Stated value Statement Statement analysis Statement from creditors Statement of account Statement of affairs Statement of application of funds Statement of assets and liabilities Statement of business operation Statement of cash receipts and disbursements Statement of changes in surplus Statement of cost and production Statement of cost of production Statement of cost to manufacture and cost of goods sold Statement of current position Statement of daily cash Statement of financial condition Statement of financial income and expenses Statement of financial operations Statement of funds and its application statement of application of funds Statement of income and expenditure Statement of income and profit-and-loss all inclusive income statement Statement of loss and gain Statement of operating expenses Statement of operating revenues Statement of profit and loss Statement of receipts and disbursements Statement of receipts and disbursements and cash balance Statement of resources and liabilities Statement of resources and obligation Statement of selling and administrative expenses Statement of source and application of fund Statement of sources and disposition of funds Statement of surplus Statement of the income and expenditure

Statement of working capital Statement of working capital changes Statement to customers Static ratio Static statement Statistical account Steam cost Stock Stock account Stock and bonds Stock bonus Stock book Stock card Stock certificate certificate of stock Stock certificate book Stock company Stock control card Stock debit notes Stock dividend Stockholders Stockholders ledger Stock in trade Stock inventory Stock ledger Stock on hand inventory Stock register Stock requisition Stock sheet Stock split up Stock taking Stock transfer book Stock turn Stock warrants Stop payment Stopped check Stopping payment of check Storage; godown rent Store adjustments Store card Store imprested account Storekeeper Storeroom expenses Stores inventory report Stores issued book

Stores ledger Stores ledger clerk Stores ordered ledger Stores received and issued book Stores received book Stores rejected book Stores requisition Stores reserve Stores returned Straight bill of lading Straight line method of amortization Stub Subagent Sub-company Sub-normal depreciation Subordinated debts Sub-partners Sub-production order Subscribed capital Subscribed capital stock Subscribers Subscription(s) Subscription book Subscription for shares Subscription installment book Subscription ledger Subscription list Subscription records Subscription register Subscription to capital stock Subscription accounts Subscription appropriation ledger Subsidiary book Subsidiary company Subsidiary corporation Subsidiary ledger Subsidiary ledger accounts Subsidiary ledger for properties Subsidiary ledger record Subsidiary revenue ledger Subsidies; subsidy Sum total, total amount, global amount Summary account Summary of applied selling and administrative expenses

Summary of balance sheet changes Summary of cost of finished parts used Summary of cost of finished products Summary of cost of goods sold Summary of cost of manufacturing expenses applied Summary of cost of returned goods Summary of materials consumed Summary of materials received Summary of materials returned Summary of scrap and spoiled materials Summary of spoiled work Summary of standing order and applied manufacturing expenses Summary sheet Summary statement Summary statement of receipts and disbursements Summary statement of receipt and expenditures Summary statement of resources and obligations Sundry Sundry accounts Sundry assts Sundry creditors Sundry creditors temporary deposits Sundry customers (debtors) Sundry debtors temporary loans Sundry deposit with native banks, floating account Superannuating fund Supercargo Superfine quality Superintendents office expense Superior limit of exchange Supplemental bill Supplemental estimates Supplementary account Supplementary budget Supplementary budget for annual receipts Supplementary budget for expenditures Supplementary rate Supplementary ratios Supporting schedules (statements) Surplus Surplus account Surplus adjustment(s) account Surplus appropriation account

Surplus assets Surplus capital Surplus for the year Surplus from cancellation of stock Surplus from donated land Surplus from donated stock Surplus from donations Surplus form forfeited stock Surplus from profits Surplus from property reappraisal Surplus fund Surplus not for divide purposes Surplus on appreciation of capital assets Surplus or deficit of annual receipts Surplus-profit Surplus receipts Surplus reserve Surplus section Surplus statement Surrender value Surtax Surveyor Suspense account Suspense credits Suspense debits Symbolizing system Synoptic Systematizer System of accounts System of automatic internal audit

 TUVWY

Tabular book Tabular (tabulated ledger Boston ledger T-account T Taking inventory Tally card Tangible assets Tangible value Tangible income Tangible profit Tangible year Taxes Taxes accrued Tax-free profit Tax on undistributed profit Technical form of profit and loss statement Telegraphic transfer Tellers proof Tellers settlement book Temporary advances Temporary association Temporary budget Temporary investments Temporary loans Temporary payments Temporary proprietoship accounts Temporary receipts Ten-day reports Tentative balance sheet Tenure of use Term bill Terms; condition of sale Terms of payment Test audit Testing expenses Tests The law of the falling tendency of the rate of profit Theoretical depreciation The overhead Three account system Three parth draft Throw-out

Time book Time deposit Time draft Time loans Time poicy Time reports Time wages Title of account To check To collect To close an account To make out an account To open an account To operate on account To pay off Tonnage Top price To reserve an entry To settle an account To stop payment To strike off (write off) an entry Total amount Total cost Total depreciation Total liabilities and net worth Total loss Total price Total profit and loss for the first period of this year (A. & L.) Total profit and loss for the previous year (A & L) Trade acceptance Trade acceptance receivable Trade accounts payable Trade tradingassets Trade bill Trade books Trade circular Trade cost system Trade creditors Trade debtors Trade discount Tradeexpenses Trade-in value Trade liabilities

Trade procurator Trading account Trade and profit-and loss statement Trading on equity Trading profits Trading section Trading statement Trasaction Transfer agent Transfer book Transfer charges Transfer of names Transfer of shares Transfer labor Transfer slip Transfer vouchers Transshipment permit Transit insurance Transit trade Transplacement Transportation Transportation charges Transportation permit Transporsition Traveler Traveling auditor Traveling expenses Treasurer Treasury bonds Treasury check Treasury stock Treasury stock surplus Trial Trial balance Trial balance of balances Trial balance totals Trial balance totals and balance Trucking expenses True discount True rate of interest Trust certificate Trust deposits Trustee in bankruptcy Trustees (or receivers) cash account

Trust fund Trust receipts Turnover Turnover of accounts receivable Turnover of capital Turnover of fixed assets Turnover of inventories (stock) Turnover of receivable Turnover of working capital Turnover rate Two party draft Two-section income statement Two-to-one ratio Ultimo Unabsorbed burden Unabsorbed expenses Unabsorbed costs Unabsorbed credits Unabsorbed debits Unamortized discount Unmortized expenses Unapplied cash Unapplied (manufacturing) expenses Unapplied surplus Unappropriated balance Unappropriated estimated surplus Unappropriated surplus Uncalled capital Uncalled subscriptions Uncertified balance sheet Unclaimed dividend Unclaimed wages Uncollectible account Uncollectible notes Uncommitted surplus Uncommited construction Uncommitted contract Uncontrollable costs Uncontrollable expenses Undated check Undepreciated value Under-absorbed burden Under-applied (manufacturing) expenses Under-capitalization

Underfoot Understatement Understock Undervaluation Underwriting Undeveloped property Undistributed profit Undivided profit Undivided surplus Undrawn profit Unearned income Unearned profit Unearned surplus Unencumbered balance Unexpired cost Unexpired expenses Unexpired insurance Unextinguished discount on funded debt Funfilled orders Unfinished work Unfounded debts Uniform cost system Uniform price method Unimproved real estate Unendorsed check Unissued capital stock Unissued mortgate bonds Unissued check Unit cost Unit of account Unit of value; standard unit of value Unit price Unit procedure Unit profit Unlimited company Unlimited liability Unliquidated Unloading; discharge Unmatured debts Unmortgaged assets Unpaid capital Unpaid stock Unpaid dividend Unpaid expense

Unpaid up capital Unpledged assets Unproductive capital Unproductive labor Unproductive wages Unrealized profits Unreserved surplus Unsecured accounts Unsecured creditors Unsecured liabilities Unsubscribed capital stock account Unage of trade; commercial Use capital Useful life Usual discount Usual terms Valuation Valuation account(s) Valuation allowances Valuation reserve Value Valued policy Variable budget Variable capital Variable cost Variable expenses Variable standard Variance Variation Variation from standard cost Vendee Vendor Vendor account Venture account adventure account Verification by tests and sruting Verification of account Verification of footings and postings Verification of outstandings by correspondence Vertical comb ination Vested proprietorship (capital) Volumes of production Vostro accounts loro account Voucher(s) Voucher check

Couchered invoice Voucher payable account Voucher register Vouchers index Vouchers payable Vouchers payable register Voucher system Wage rate Wages allocation sheet Wages and salaries books Wages book Wages sheet Wages summary Want slips Warehouse receipts Warehousing entry Warrant Warrants Warrants payable Waste Waste book Waste material Wasting assets Watered stock Wear and tear Weekly reports Weighted averages Weighted averages method Welfare department expense Wholesale Wholesale house; Wholesale firm Wholesale merchant; Wholesale dealer; Wholesale Wholesale price Wholesale trade; Wholesale business Winding-up Withdrawals Working assets Working capital Working capital deficit Working capital fund Working capital reserve Working expenses Working fund Working liabilities

Working partner Working sheet Work in process Work in process inventory Workmens compensation Wor order Work-order ledger Worksheet Work sheet for distribution Work ticket Worseness Worth Write-down Write-off Write-up Writing-off process Year Yield Yield rate