Index of accounting articles


This page is an index of accounting topics.

A

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

B

- Big Four auditors
- Bond
- Bookkeeping
- Book value

C

- 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

capital reserve
- Debit note
- Debt
- Deficit
- Depreciation
- Diluted earnings per share
- Dividend
- Double-entry bookkeeping system
- Dual aspect

E

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

F

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

G

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

H

- History of accounting

I

- 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

- Journal

L

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

M

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

N

- Net income
- Notes to the Financial Statements

O

- Online Accounting
- Operating expense
- Ownership equity

P

- 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

- Revenue
- Revenue recognition

S

- Sales journal
- 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

- Trade credit
- Treasury stock
- Trial balance

U

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