A B C D E F G I J L N O R S T V

Accountable Plan

Any reimbursement or other expense allowance arrangement of an employer that meets all of the following requirements (therefore excluding it from gross w-2 EARNED INCOME and tax): (1) it provides ... Read MoreRead More

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Accountants’ Report

Formal document that communicates an independent accountant’s: (1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiry and analytic procedures (REVIEW REPORT); (2) results of procedures ... Read MoreRead More

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Accounting

Accounting: The process of recording, classifying, summarizing, and interpreting financial transactions. ... Read MoreRead More

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Accounting

Recording and reporting of financial transactions, including the origination of the transaction, its recognition, processing, and summarization in the FINANCIAL STATEMENTS. ... Read MoreRead More

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Accounting Principles Board (APB)

Senior technical committee of the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) which issued pronouncements on accounting principles from 1959-1973. The APB was replaced by the FINANCIAL ACCOUNTING STANDARDS BOARD ... Read MoreRead More

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Accounts Payable

Accounts Payable. The amount of money a company owes but has not yet paid to creditors (vendors, suppliers, etc.) after goods and/or services have been purchased. ... Read MoreRead More

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Accounts Payable (A/P)

Accounts Payable (A/P): Money a business owes to its suppliers or creditors. ... Read MoreRead More

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Accounts Receivable

Accounts Receivable. The amount of money owed to the company by customers or clients after goods or services have been sold. ... Read MoreRead More

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Accounts Receivable (A/R)

Accounts Receivable (A/R): Money owed to a business by its customers for goods or services sold. ... Read MoreRead More

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Accrual Accounting

The attempt to record the financial effects of transactions and other events in the periods in which those transactions or events occur rather than only in the periods in which ... Read MoreRead More

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