# Index of accounting articles

This page is an index of accounting topics.

## Contents

* A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

## A

Accounting ethics - Accounting information system - Accounting research - Activity-Based Costing - Assets

## B

Balance sheet - Big Four auditors - Bond - Bookkeeping - Book value

## C

Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of disclosure - Cost accounting - Cost of capital - Cost of goods sold - Creative accounting - Credit - Credit note - Current asset - Current liability

## D

Debitcapital reserve - Debit note - Debt - Deficit (disambiguation) - Depreciation - Diluted earnings per share - Dividend - Double-entry bookkeeping system - Dual aspect

## E

E-accounting - EBIT - EBITDA - Earnings per share - Engagement Letter - Entity concept - Environmental accounting - Expense - Equity - Equivalent Annual Cost

## F

Financial Accounting Standards Board - Financial accountancy - Financial audit - Financial reports - Financial statements - Fixed assets - Fixed assets management - Forensic accounting - Fraud deterrence - Free cash flow - Fund accounting

## G

Gain - General ledger - Generally Accepted Accounting Principles - Going concern - Goodwill - Governmental Accounting Standards Board

## H

Historical cost - History of accounting

## I

Income - Income statement - Institute of Chartered Accountants in England and Wales - Institute of Chartered Accountants of Scotland - Institute of Management Accountants - Intangible asset - Interest - Internal audit - International Accounting Standards Board - International Accounting Standards Committee - International Accounting Standards - International Federation of Accountants - International Financial Reporting Standards - Inventory - Investment - Invoices - Indian Accounting Standards

## J

Job costing - Journal

## L

Lean accounting - Ledger - Liability - Long-term asset - Long-term liabilities - Loss on sale of residential property

## M

Maker-checker - Management accounting - Management Assertions - Mark-to-market accounting - Matching principle - Materiality - Money measurement concept - Mortgage loan

## N

Negative assurance - Net income - Notes to the Financial Statements - net worth

## O

OBERAC - One-for-one checking - Online Accounting - Operating expense - Ownership equity

## P

Payroll - Petty cash - Philosophy of Accounting - Preferred stock - P/E ratio - Positive accounting - Positive assurance - PricewaterhouseCoopers - Profit and loss account - Pro-forma amount - Production accounting - Project accounting

## R

Retained earnings - Revenue - Revenue recognition

## S

Sales journal - Security - Social accounting - Spreadsheet - Statement of changes in equity - Statutory accounting principles - Stock option - Stock split - Stock - Shareholder - Shareholders' equity - South African Institute of Chartered Accountants - Sunk cost

## T

Three lines of defence - Throughput accounting - Trade credit - Treasury stock - Trial balance

## U

UK generally accepted accounting principles - Unified Ledger Accounting - U.S. Securities and Exchange Commission - US generally accepted accounting principles - Work sheet - Write off