Contents 2

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A

ABC Inventory
Accelerated Depreciation
Account
Accounting Cycle
Accounting Equation
Accounting Period
Accounts Payable
Accounts Receivable
Accounts Written Off
Accrual Basis of Accounting
Accruals
Accrued Expenses
Adjunct Account
Adjusted Trial Balance
Adjusting Entries
Assets

B

Bad Debts Expense
Balance Per Bank
Balance Per Books
Balance Sheet
Balance Sheet Accounts
Bank Balance
Bank Charges
Bank Overdraft
Bank Reconciliation
Bank Statement
Book Value

C

Capital
Cash and Cash Equivalents
Cash Flow Statement
Cash Method of Accounting
Cash Over & Short Account
Cash A/C Seems Back-to-Front
Cash Payments Journal
Cash Receipt
Cash Receipts Journal
Change in Net Assets
Chart of Accounts
Clearing Account
Contra Account
Contribution Margin
Control Account
Correcting Entry
Cost of Goods Sold
Credit Balance
Credit Purchases
Credit Sales
Creditor
Credit Terms
Current Assets
Current Liabilities
Current Ratio

D

Debits & Credits
Double-Entry Accounting System

E

Equity

F

Financial Statements
Fixed Assets
Fixed Costs/Expenses

G

General Journal
General Ledger
Gross Margin/Profit

I

Income
Income from Operations
Income Statement
Income Statement Account
Income Summary Account
Income Tax Expense

J

Journal
Journal Entry

L

Liability
Ledger

M

Manual Accounting System

N

Net Assets
Non-Current Assets
Non-Current Liabilities
Net Income/Profit​

O

Operating  Income
Operating Expenses
Owners Capital
Owners Drawings Account
Outstanding Checks

P

Permanent Accounts
Petty Cash
P&L
Prepaid Expense
Profit & Loss Statement

R

Recording Customer Transactions
Recording Supplier Transactions
Revenue

S

Sales Journal
Selling & Administrative Expense
Source Document
Statement of Activities
Statement of Cash Flows
Statement of Income
Subsidiary Ledgers/Accounts
Supplier Accounts
Suppliers

T

T-Accounts
Temporary Accounts
Trial Balance

U

Unadjusted Trial Balance
Uncleared Check
Uncollectible Accounts Expense
Undeposited Checks
Unpresented Checks

V

Variable Costs/Expenses

W

Working Capital
Write Off
Write Down