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Managerial & Financial Accounting & Reporting
- Basic Business Accounting Requirements
- Business Accounting - Overview
- Government Accountability Office (GAO) - Definition
- Debt to Income Ratio - Definition
- Dividends - Definition
- Dividends Payable (Accounting) Definition
- Days Inventory Outstanding - Definition
- Days Payable Outstanding - Definition
- Days Sales Outstanding - Definition
- Debt Coverage Ratio - Definition
- Double Entry Bookkeeping System Defined
- Fair Market Value (FMV) Definition
- Last-in-First-Out (LIFO) - Inventory Accounting
- Emerging Issues Task Force - Definition
- Yellow Book (Auditing Standards) Explained
- Reconciliation (Accounting) Definition
- Return on Assets - Definition
- Recast Financial Statements - Definition
- Capital Assets - Definition
- Capital Gains Defined
- Net Income - Definition
- Nominal Rate of Return - Definition
- Net Book Value - Definition
- Net Cash Flow - Definition
- Normalized Financial Statements - Definition
- Cash and Accrual Method Accounting Defined
- Quick Liquidity Ratio - Definition
- Activity Based Costing (ABC) Method - Definition
- Accrual Bond - Definition
- Accounts Receivable - Definition
- Accumulated Depreciation - Definition
- Absorption Costing - Definition
- Acid-Test Ratio - Definition
- Activity-Based Budgeting - Definition
- Accounting Rate of Return - Definition
- Accounting Conservatism - Definition
- Accounts Payable - Definition
- Amortization - Definition
- Amortization of Intangibles - Definition
- Above the Line Costs - Definition
- Asset Turnover Ratio - Definition
- Associate of Chartered Institute of Management Accountants - Definition
- Average Cost Method - Definition
- Book Value Definition
- Book Value Per Share Definition
- Book-To-Market Ratio - Definition
- Bank Reconciliation - Definition
- Comfort Letter - Definition
- Break-Even Analysis Definition
- Book to Bill Ratio - Definition
- Backflush Costing - Definition
- Capital Gain - Definition
- Cash on Cash Return on Investment - Definition
- Certified Public Accountant (CPA) - Definition
- Certified Managerial Accountant (CMA)- Definition
- Chart of Accounts - Definition
- Charge Off Definition
- Current Account Definition
- Carrying Cost of Inventory - Explained
- Certified Internal Auditor Definition
- Generally Accepted Auditing Standards Definition
- Generally Recognized Accounting Practices Definition
- Accounting Journal Definition
- Current Account Definition
- Journal Entry (Accounting)
- International Accounting Standards Board Definition
- General Ledger - Definition
- Life Cycle Costing Definition
- Independence Standard Board Definition
- Other Comprehensive Basis of Accounting - Definition
- International Accounting Standards Committee - Definition
- Paid in Capital - Definition
- Accelerated Cost Recovery - Definition
- Profit and Loss (P&L) Statement - Definition
- Push Down Accounting - Definition
- Public Company Accounting Oversight Board - Definition
- Amortized Costs - Definition
- Amortization Table - Definition
- Auditor's Report - Definition
- Auditing Standards Board - Definition
- Book Value - Definition
- Trailing Twelve Months - Definition
- Transfer Price - Definition
- Timing of Tests of Controls - Definition
- Total Shareholder Return - Definition
- Trial Balance - Definition
- Pro Forma - Definition
- Uniform Accounting Act - Definition
- T Account - Definition
- Capital Reserve - Definition
- Cash Conversion Cycle - Definition
- Cost of Goods Sold - Definition
- Cash Flow - Definition
- Generally Accepted Accounting Principles - Definition
- Mark to Market - Definition
- Financial Accounting Standards Board - Definition
- First In - First Out (FIFO) - Accounting
- Profit Margin - Definition
- Net Asset Value - Definition
- International Financial Reporting Standards (IFRS) - Definition
- Amortization Period - Definition
- Absorption Pricing - Definition
- Book of Original Entry - Explained
- Batch Level Allocation - Definition
- Accumulated Amortization - Definition
- Retained Earnings - Definition
- Accumulated Fund - Definition
- Adjusted Book Value - Definition
- Accumulated Adjustment Account - Definition
- National Association of Accountants - Definition
- Accounting Standards Board - Definition
- Accrual Principle - Definition
- Imputed Value - Definition
- Imputed Cost - Definition
- Implicit Costs - Definition
- Impaired Asset - Definition
- Financial Statement Footnotes - Definition
- Fixed Asset - Definition
- Additional Paid in Capital - Definition
- Walk Through Test - Definition
- Income Statement - Definition
- Buyback Ratio - Definition
- Ratable Accrual Method - Definition
- Bad Debt Expense - Definition
- Bad Debt Reserve - Definition
- Accountable Plan (Taxation) - Definition
- Accountant's Letter - Definition
- Accountant's Opinion - Definition
- Debit (Accounting) - Definition
- Fair Value - Definition
- Gain - Definition
- General Depreciation System - Definition
- Net Operating Income - Definition
- Managerial Accounting - Definition
- Certified Financial Statement - Definition
- Certified Fraud Examiner - Definition
- Write-Down Value - Definition
- Operating Cash Flow - Definition
- Operating Income - Definition
- American Institute of Public Accountants (AICPA) - Definition
- Appreciation (Value) - Definition
- Annual Report - Definition
- Adjusted Gross Income - Definition
- Gross Margin - Definition
- Gross Profit - Definition
- Residual Value - Definition
- Contra Account - Definition
- Contributed Capital - Definition
- Balance Sheet - Definition
- Shareholder's Equity - Definition
- Capital Account - Definition
- Working Ratio - Definition
- Unpaid Dividend - Definition
- Turnover - Definition
- Capital Accumulation - Definition
- Audit - Definition
- Cash Flow Statement - Definition
- Common Size Financial Statement - Definition
- Big Four (Accounting Firm) - Definition
- Revenue Recognition - Definition
- Current Assets - Definition
- Forward Looking - Definition
- Forensic Accounting - Definition
- Current Liabilities - Definition
- Financial Statement Analysis - Definition
- Accrued Dividend - Definition
- Absorption Variance - Definition
- Absorption Costing - Definition
- Accounting Standard - Definition
- Accounting Theory - Explained
- Accounting Valuation - Definition
- Accounts Payable Subsidiary Ledger - Definition
- Adjusted Balance Method - Definition
- Accounts Payable Turnover Ratio - Definition
- Overhead - Definition
- Long-term Asset - Accounting
- Accumulated Dividend - Definition
- Accounting Cycle - Definition
- Accounting Profit - Definition
- Accounting Equation - Definition
- Equity Method - Definition
- Accounting Principles Board - Explained
- Accumulated Earnings and Profits - Definition
- Unit of Production Method (Depreciation) - Definition
- Traveling Auditor - Definition
- Activity-Based Costing - Definition
- Unit Variable Cost - Definition
- Accounts Receivable Subsidiary Ledger - Definition
- Accrual Rate - Definition
- Accounting Convention - Definition
- Accounting Insolvency - Definition
- Accounting Interpretation - Definition
- Accountants' Index - Definition
- Adjunct Account - Definition
- Lapping Scheme - Definition
- Actual Deferral Percentage / Contribution Percentage Tests - Definition
- Activity Driver Analysis - Definition
- Accounting Research Bulletin - Definition
- Accounting Series Releases - Definition
- Abnormal Earnings Valuation Model - Definition
- Academy of Accounting Historians - Definition
- Absorbed Account - Definition
- Nominal Value - Definition
- Capital Appreciation - Definition & Explanation
- Straight Line Basis (Depreciation) - Definition
- Gross Income - Definition
- Goodwill - Definition
- Comptroller - Definition
- Writeoff (Loss) - Definition
- Forensic Audit - Definition
- Unrealized Gain - Definition
- Unrealized Loss (Securities) - Definition
- Useful Life - Definition
- Profit and Loss (P&L) Statement - Definition
- Controller - Definition
- Retained Cash Flow - Definition
- Per Share Basis - Definition
- Associate in Premium Auditing - Definition
- Net Operating Loss - Definition
- Liquidity - Accounting
- Liquidity Ratio - Definition
- Fiscal Year - Definition
- Completed Contract Method - Definition
- Bad Debt and Doubtful Accounts - Definition
- American Accounting Association - Definition
- Qualified Opinion (Auditor) - Definition
- Net Dollar Retention - Definition
- Statement of Retained Earnings - Definition
- Depreciable Property - Definition
- Depreciation Depletion and Amortization
- Diluted Earnings Per Share - Definition
- Direct Cost - Definition
- Internal Controls - Accounting
- Association of Certified Fraud Examiners - Definition
- Association of Government Accountants - Definition
- Cost Accounting - Definition
- Monthly Active Users - Definition
- Plowback Ratio - Definition
- Capital Maintenance - Definition
- Chartered Accountant - Definition
- Quick Assets - Definition
- After Tax Profit Margin - Definition
- Closing Entry (Accounting) - Definition
- Indirect Method (Accounting) - Definition
- Net Receivables - Definition
- Fixed Amortization Method - Definition
- Expanded Accounting Equation - Definition
- Internal Audit - Definition
- Installment Sale - Definition
- Property, Plant, and Equipment - Definition
- Billing Cycle - Definition
- Lower of Cost or Market Method - Definition
- Assset Coverage Ratio - Definition
- Institute of Management Accountants - Definition
- Times Interest Earned - Definition
- Principles Based Accounting Standards - Definition
- Aggregate Level Cost Method - Definition
- Modified Cash Basis - Definition
- Leverage Ratio - Definition
- Horizontal Analysis - Definition
- Depletion - Definition
- Unqualified Audit - Definition
- Unqualified Opinion - Definition
- Allocation Rate - Definition
- Coverage Ratio - Definition
- Irrelevant Cost - Definition
- Percentage of Completion Method - Definition
- Modified Accelerated Cost Recover System (MACRS) - Definition
- Black Box Accounting - Definition
- Business Interest Expense - Definition
- Appraisal Method of Depreciation
- Average Outstanding Balance - Definition
- Residual Equity Theory - Definition
- Piecemeal Opinion - Definition
- Berry Ratio - Definition
- Unearned Income - Definition
- Form 10 - Q Definition
- Form 8K - Definition
- First in - Last Out (Accounting) - Definition
- Financial Restatement - Definition
- Financial Reporting Standards - Definition
- Consolidated Financial Statements - Definition
- What is Accounting? – Financial Accounting
- Who are Users of Accounting Information?
- Measurement Principle - Accounting
- Matching Principle – Financial Accounting
- Disclosure Principle – Financial Accounting
- Accounting Assumptions
- Going Concern Assumption – Financial Accounting
- Monetary Unit Assumption – Financial Accounting
- Time Period Assumption – Financial Accounting
- Business Entity Assumption – Financial Accounting
- Accounting Constraints
- Materiality Constraint – Financial Accounting
- Cost-Benefit Constraint – Financial Accounting
- What are Financial Statements?
- What are Revenues?
- What are Expenses?
- Analysis of Financial Statement - Example Part 1
- Analysis of Financial Statement - Example Part 2
- What are Assets?
- What are Liabilities?
- T Account Rules
- What is Equity?
- What is the Statement of Cash Flow?
- What is an Account? (Accounting)
- Double-Entry Accounting
- How to Process Transactions (Accounting)
- Going Concern Assumption - Accounting
- Accounting Adjustment
- Deferred Expense - Accounting
- Accrued Expense - Accounting
- Accrued Revenue - Accounting
- Adjusted Trial Balance - Accounting
- Trial Balance Closing Process - Accounting
- Merchandising - Accounting
- Recognizing Inventory Sales - Accounting
- Merchandising Transactions for Sales - Accounting
- Merchandising Transactions for Purchasing - Accounting
- Adjustments for Sale of Inventory - Accounting
- Multi-Step Income Statement - Accounting
- Specific Identification - Inventory Accounting
- Weighted Average - Inventory Accounting
- Effect of Inventory Accounting on Financial Statements
- Choosing an Inventory Accounting Method
- Inventory Accounting - Effect on Taxes
- Internal Controls - Inventory Accounting
- Internal Controls - Accounting for Cash
- Cash Management - Accounting
- Internal Controls for Cash Receipts - Accounting
- Internal Controls for Cash Disbursements - Accounting
- Internal Controls for Bank Activities - Accounting
- How to Complete a Bank Reconciliation?
- How to Record Accounts Receivable - Accounting
- Allowance Method - Accounts Receivable
- Allowance for Doubtful Accounts - Accounting
- Percent of Sales Method - Receivable Accounting
- Percent of Receivables Method - Accounting
- Aging of Receivables Method - Accounting
- Direct Write-Off Method - Accounting for Receivables
- Accounting for Notes Receivable - Accounting
- Calculating Interest on Notes Receivable - Accounting
- Categories of Long-Term Assets - Accounting
- Total Asset Cost - Accounting
- Lump Sum Purchase - Assets in Accounting
- Reporting Depreciation for Tax Purposes - Accounting
- Account for Changing Depreciation Estimates
- Revenue Expenditures - Accounting
- Dispose Long-Term Asset - Accounting
- Record Accounts Payable - Accounting
- Notes Payable - Accounting
- Employee Payroll Deductions - Accounting
- Employer Payroll Taxes - Accounting
- Estimated Liabilities - (Health and Pension) - Accounting
- Estimated Liabilities (Warranties) - Accounting
- Contingent Liabilities - Accounting
- Types of GAAP Accounting Principles - Examined
- Analysis of the Financial Statement (Example) - Part 1
- Analysis of the Financial Statement (Example) - Part 2
- T Account and Trial Balance - Example 1
- T Account and Trial Balance - Example 2
- Accounting Cycle for a Merchandising Business - Part 1
- Accounting Cycle for a Merchandising Business - Part 2
- Accounting Cycle for a Merchandising Business - Part 3
- Specific Identification of Inventory - Example
- First In First Out Inventory Accounting - Example
- Last In First Out Inventory Accounting - Example
- Weighted Average Inventory Accounting - Example
- FIFO for Intermittent Purchase as Sells Example
- LIFO for Intermittent Purchase as Sells Example
- Weighted Average for Intermittent Purchase as Sells Example
- Lower of Cost or Market - Example
- Bank Reconciliation - Example
- Allowance Method - Example
- Percent of Sales Method - Example
- Percent of Receivables Method - Example
- Aging of Receivables - Example
- Direct Write-Off Method - Example
- Notes Receivable - Example
- Straight Line Depreciation Method - Example
- Units of Production Depreciation Method - Example
- Declining-Balance Depreciation Method - Example
- Changes in Depreciation Estimates - Example
- Revenue and Capital Expenditure - Example
- Long-Term Asset Disposal - Example
- Notes Payable - Example
- Employee Payroll Deduction - Example
- Employer Payroll Tax - Example
- Accounting for Benefits - Example
- Accounting for Warranties - Example
- Shrinkage (Inventory) - Explained
- Do It Right the First Time (DRIFT) - Explained
Business Taxation
- Sales and Use Tax Identification Numbers
- How are Partnerships Taxed?
- Tax Basis for Business Entities
- Active and Passive Income and Losses of Business Entities
- Tax Planning When Funding a Business Entity
- IRC 83a Tax Liability in Stock for Services
- Phantom Income
- Expatriation Tax - Definition
- Excise Taxes Definition
- Earned Income Tax Credit - Definition
- Earned Income - Definition
- Economic Growth Tax Relief Reconciliation Act - Definition
- Depreciation (Accounting and Tax) - Definition
- Double Declining Balance Depreciation Method - Definition
- Declining Balance Depreciation - Definition
- Deferred Income - Definition
- Degressive Tax - Definition
- Duty Free Zones Explained
- Double Column Tariff Explained
- Estimated Taxes - Definition
- Effective Tax Rate - Definition
- Rabbi Trust - Definition
- Recapture of Depreciation - Definition
- Regulation M Definition
- NonQualified Deferred Compensation - Definition
- Accelerated Amortization - Definition
- Accumulated Earnings Profits Tax - Definition
- Ad Valorem Equivalent (AVE) - Definition
- Controlled Foreign Corporation Definition
- Internal Revenue Code - Definition
- Income Basket - Definition
- Lookback Period - Definition
- Lindahl Equilibrium - Definition
- Holding Period - Definition
- Listed Property (Taxation) - Definition
- Loss Carryback - Definition
- Accelerated Depreciation - Definition
- Ability to Pay Principle - Definition
- Progressive Tax - Definition
- Stamp Duty - Definition
- Standard Deduction - Definition
- 1035 Exchange (Taxation) - Definition
- Subpart F Income - Definition
- Self-Employment Tax - Definition
- Tax Identification Number - Definition
- Tax Court - Definition
- Tax Information Exchange Agreements - Definition
- Transfer Tax - Definition
- Unitary Tax System - Definition
- Alternative Minimum Tax - Definition
- Capital Cost Allowance - Definition
- Passive Income - Definition
- Tax Shelter - Definition
- Value-Added Tax - Definition
- Abusive Tax Shelter - Definition
- Accelerated Deposit Rule - Definition
- Adjusted Basis - Definition
- Annualized Income Installment Method - Definition
- Benefit Principle - Definition
- Bracket Creep - Definition
- Mutual Exclusion Doctrine - Definition
- Tax Shield - Definition
- Tax Loss Carryforward - Definition
- Tax Lien Certificate - Definition
- Tax Home - Definition
- Tax Haven - Definition
- Import Duty - Definition
- Foreign Account Tax Compliance Act (FACTA) - Definition
- Flow Through Entity (Tax) - Definition
- Flat Tax - Definition
- Income Exclusion Rule - Definition
- Income Tax - Definition
- Underwithholding - Definition
- De Minimus Tax Rule - Definition
- Generation Skipping Transfer Tax - Definition
- Loss Carryback - Definition
- Basis (Taxation) - Definition
- Child and Dependent Care Credit - Definition
- Cancellation of Debt - Definition
- Child Tax Credit - Definition
- Buffett Rule - Definition
- Schedule A (Taxation) - Definition
- Schedule D (IRS) - Definition
- Capital Improvement - Definition
- Capital Goods - Definition
- Homestead Exemption - Definition
- Capital Gains Tax - Definition
- GUST Restatement - Definition
- Enrolled Agent - Definition
- Long-Term Capital Gains or Losses - Definition
- Capital Loss - Definition
- Capital Loss Carryover - Definition
- Itemized Deduction - Definition
- Kiddie Tax - Definition
- Passive Loss - Definition
- Federal Tax Lien - Definition
- Gift Tax - Definition
- Double Taxation - Definition
- Estate Tax - Definition
- Conduit Theory - Definition
- Withholding Tax - Definition
- Passive Activity - Definition
- Passive Activity Loss Rule - Definition
- Innocent Spouse Rule - Definition
- Personal Exemption (Taxation) - Definition
- Phantom Income - Definition
- Property Tax - Definition
- Material Participation Test - Definition
- Qualified Dividend - Definition
- Return of Capital - Definition
- Boot (Taxation) - Definition
- Physical Presence Test - Definition
- Consumption Tax - Definition
- Corporate Inversion - Definition
- Surtax - Definition
- Carryover Basis - Definition
- Business Tax Credit - Definition
- Throwback Rule - Definition
- Phantom Gain - Definition
- Deferred Income Tax - Definition
- Step Up in Basis - Definition
- Recapture - Definition
- Severance Tax - Definition
- Foreign Tax Credit - Definition
- Constructive Receipt - Definition
- Franchise Tax - Definition
- Proportional Tax - Definition
- Regressive Tax - Definition
- American Opportunity Tax Credit - Definition
- After-Tax Basis (Bonds) - Definition
- Cascade Tax - Definition
- Charitable Contribution Deduction - Definition
- Private Letter Ruling - Definition
- Loss Disallowance Rule - Definition
- Continuity of Business Enterprise Doctrine - Definition
- Continuity of Interest Doctrine - Definition
- Pigovian Tax - Definition
- Like-Kind Exchange - Definition & Explanation
- Ordinary Income - Definition
- Border Adjustment Tax - Definition
- At Risk Rule - Definition
- Bilateral Tax Agreement - Definition
- Excess Accumulation Theory - Definition
- Employer Identification Number (EIN)
- Modified Accelerated Cost Recovery System (MACRS) - Definition
- Marginal Tax Rate - Definition
- Flexible Spending Account - Definition
- From 1099 - Definition
- Elective Deferral Contribution - Definition
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