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Accounting & Taxation (UNDER DEVELOPMENT)

Written by Jason Gordon

Updated at January 10th, 2021

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 BACK TO: COURSE CATALOG

Overview: This course covers topics primarily covered within Accounting, Taxation, Auditing, and Reporting Courses in a business school program.


ACCOUNTING

Accounting & Reporting

  • Abnormal Earnings Valuation Model Definition
  • Above the Line Costs Definition
  • Absorbed Account Definition
  • Absorption Costing Definition
  • Absorption Costing Definition
  • Absorption Pricing Definition
  • Absorption Variance Definition
  • Academy of Accounting Historians Definition
  • Accelerated Cost Recovery Definition
  • Accountants Letter Definition
  • Accountants Opinion Definition
  • Accountants Index Definition
  • Accounting Conservatism Definition
  • Accounting Convention Definition
  • Accounting Cycle Definition
  • Accounting Equation Definition
  • Accounting Insolvency Definition
  • Accounting Interpretation Definition
  • Accounting Journal Definition
  • Accounting Principles Definition
  • Accounting Profit Definition
  • Accounting Rate of Return Definition
  • Accounting Research Bulletin Definition
  • Accounting Series Releases Definition
  • Accounting Standard Definition
  • Accounting Standards Board Definition
  • Accounting Theory Definition
  • Accounting Valuation Definition
  • Accounts Payable Definition
  • Accounts Payable Subsidiary Ledger Definition
  • Accounts Payable Turnover Ratio Definition
  • Accounts Receivable Definition
  • Accounts Receivable Subsidiary Ledger Definition
  • Accrual Bond Definition
  • Accrual Principle Definition
  • Accrual Rate Definition
  • Accrued Dividend Definition
  • Accumulated Adjustment Account Definition
  • Accumulated Amortization Definition
  • Accumulated Depreciation Definition
  • Accumulated Dividend Definition
  • Accumulated Earnings and Profits Definition
  • Accumulated Fund Definition
  • Acid-Test Ratio Definition
  • Activity Based Costing (ABC) Method Definition
  • Activity Driver Analysis Definition
  • Activity-Based Budgeting Definition
  • Activity-Based Costing Definition
  • Actual Deferral Percentage / Contribution Percentage Tests Definition
  • Additional Paid in Capital Definition
  • Adjunct Account Definition
  • Adjusted Balance Method Definition
  • Adjusted Book Value Definition
  • Adjusted Gross Income Definition
  • After Tax Profit Margin Definition
  • Aggregate Level Cost Method Definition
  • Allocation Rate Definition
  • American Accounting Association Definition
  • American Institute of Public Accountants (AICPA) Definition
  • Amortization Definition
  • Amortization of Intangibles Definition
  • Amortization Period Definition
  • Amortization Table Definition
  • Amortized Costs Definition
  • Annual Report Definition
  • Appraisal Method of Depreciation
  • Appreciation (Value) Definition
  • Asset Turnover Ratio Definition
  • Associate in Premium Auditing Definition
  • Associate of Chartered Institute of Management Accountants Definition
  • Association of Certified Fraud Examiners Definition
  • Association of Government Accountants Definition
  • Assset Coverage Ratio Definition
  • Audit Definition
  • Auditing Standards Board Definition
  • Auditors Report Definition
  • Average Cost Method Definition
  • Average Outstanding Balance Definition
  • Backflush Costing Definition
  • Bad Debt and Doubtful Accounts Definition
  • Bad Debt Expense Definition
  • Bad Debt Reserve Definition
  • Balance Sheet Definition
  • Bank Reconciliation Definition
  • Basic Business Accounting Requirements
  • Batch Level Allocation Definition
  • Berry Ratio Definition
  • Big Four (Accounting Firm) Definition
  • Billing Cycle Definition
  • Black Box Accounting Definition
  • Book of Original Entry Definition
  • Book to Bill Ratio Definition
  • Book Value Definition
  • Book Value Definition
  • Book Value Per Share Definition
  • Book-To-Market Ratio Definition
  • Break-Even Analysis Definition
  • Business Accounting Overview
  • Business Interest Expense Definition
  • Buyback Ratio Definition
  • Capital Account Definition
  • Capital Accumulation Definition
  • Capital Appreciation Definition & Explanation
  • Capital Assets Definition
  • Capital Gain Definition
  • Capital Gains Defined
  • Capital Maintenance Definition
  • Capital Reserve Definition
  • Carrying Cost of Goods Definition
  • Cash and Accrual Method Accounting Defined
  • Cash Conversion Cycle Definition
  • Cash Flow Definition
  • Cash Flow Statement Definition
  • Cash on Cash Return on Investment Definition
  • Certified Financial Statement Definition
  • Certified Fraud Examiner Definition
  • Certified Internal Auditor Definition
  • Certified Managerial Accountant (CMA)- Definition
  • Certified Public Accountant (CPA) Definition
  • Charge Off Definition
  • Chart of Accounts Definition
  • Chartered Accountant Definition
  • Closing Entry (Accounting) Definition
  • Comfort Letter Definition
  • Common Size Financial Statement Definition
  • Completed Contract Method Definition
  • Comptroller Definition
  • Consolidated Financial Statements Definition
  • Contra Account Definition
  • Contributed Capital Definition
  • Controller Definition
  • Cost Accounting Definition
  • Cost of Goods Sold Definition
  • Coverage Ratio Definition
  • Current Account Definition
  • Current Account Definition
  • Current Assets Definition
  • Current Liabilities Definition
  • Days Inventory Outstanding Definition
  • Days Payable Outstanding Definition
  • Days Sales Outstanding Definition
  • Debit (Accounting) Definition
  • Debt Coverage Ratio Definition
  • Debt to Income Ratio Definition
  • Depletion Definition
  • Depreciable Property Definition
  • Depreciation Depletion and Amortization
  • Diluted Earnings Per Share Definition
  • Direct Cost Definition
  • Dividends Definition
  • Dividends Payable (Accounting) Definition
  • Double Entry Bookkeeping System Defined
  • Emerging Issues Task Force Definition
  • Equity Method Definition
  • Expanded Accounting Equation Definition
  • Fair Market Value (FMV) Definition
  • Fair Value Definition
  • Financial Accounting Standards Board Definition
  • Financial Statement Analysis Definition
  • Financial Statement Footnotes Definition
  • First In First Out Definition
  • Fiscal Year Definition
  • Fixed Amortization Method Definition
  • Fixed Asset Definition
  • Forensic Accounting Definition
  • Forensic Audit Definition
  • Forward Looking Definition
  • Gain Definition
  • General Depreciation System Definition
  • General Ledger Definition
  • Generally Accepted Accounting Principles Definition
  • Generally Accepted Auditing Standards Definition
  • Generally Recognized Accounting Practices Definition
  • Goodwill Definition
  • Government Accountability Office (GAO) Definition
  • Gross Income Definition
  • Gross Margin Definition
  • Gross Profit Definition
  • Horizontal Analysis Definition
  • Impaired Asset Definition
  • Implicit Costs Definition
  • Imputed Cost Definition
  • Imputed Value Definition
  • Income Statement Definition
  • Independence Standard Board Definition
  • Indirect Method (Accounting) Definition
  • Installment Sale Definition
  • Institute of Management Accountants Definition
  • Internal Audit Definition
  • Internal Controls Definition
  • International Accounting Standards Board Definition
  • International Accounting Standards Committee Definition
  • International Financial Reporting Standards (IFRS) Definition
  • Irrelevant Cost Definition
  • Journal (Accounting) Definition
  • Journal Entry Definition
  • Lapping Scheme Definition
  • Last-in-First-Out (LIFO) Accounting Method Definition
  • Leverage Ratio Definition
  • Life Cycle Costing Definition
  • Liquidity Definition
  • Liquidity Ratio Definition
  • Long-term Asset Definition
  • Lower of Cost or Market Method Definition
  • Lower of Cost or Market Method Definition
  • Managerial Accounting Definition
  • Mark to Market Definition
  • Modified Accelerated Cost Recover System (MACRS) Definition
  • Modified Cash Basis Definition
  • Monthly Active Users Definition
  • National Association of Accountants Definition
  • Net Asset Value Definition
  • Net Book Value Definition
  • Net Cash Flow Definition
  • Net Dollar Retention Definition
  • Net Income Definition
  • Net Operating Income Definition
  • Net Operating Loss Definition
  • Net Receivables Definition
  • Nominal Rate of Return Definition
  • Nominal Value Definition
  • Normalized Financial Statements Definition
  • Operating Cash Flow Definition
  • Operating Income Definition
  • Other Comprehensive Basis of Accounting Definition
  • Overhead Definition
  • Paid in Capital Definition
  • Per Share Basis Definition
  • Percentage of Completion Method Definition
  • Piecemeal Opinion Definition
  • Plowback Ratio Definition
  • Price Variance Definition
  • Principles Based Accounting Standards Definition
  • Pro Forma Definition
  • Profit and Loss (P&L) Statement Definition
  • Profit and Loss (P&L) Statement Definition
  • Profit Margin Definition
  • Property, Plant, and Equipment Definition
  • Public Company Accounting Oversight Board Definition
  • Push Down Accounting Definition
  • Qualified Opinion (Auditor) Definition
  • Quick Assets Definition
  • Quick Liquidity Ratio Definition
  • Ratable Accrual Method Definition
  • Recast Financial Statements Definition
  • Reconciliation (Accounting) Definition
  • Residual Equity Theory Definition
  • Residual Value Definition
  • Retained Cash Flow Definition
  • Retained Earnings Definition
  • Return on Assets Definition
  • Revenue Recognition Definition
  • Shareholders Equity Definition
  • Statement of Retained Earnings Definition
  • Straight Line Basis (Depreciation) Definition
  • Straight Line Basis Method Definition
  • T Account Definition
  • Times Interest Earned Definition
  • Timing of Tests of Controls Definition
  • Total Shareholder Return Definition
  • Trailing Twelve Months Definition
  • Transfer Price Definition
  • Traveling Auditor Definition
  • Trial Balance Definition
  • Turnover Definition
  • Uniform Accounting Act Definition
  • Unit of Production Method (Depreciation) Definition
  • Unit Variable Cost Definition
  • Unpaid Dividend Definition
  • Unqualified Audit Definition
  • Unqualified Opinion Definition
  • Unrealized Gain Definition
  • Unrealized Loss (Securities) Definition
  • Useful Life Definition
  • Walk Through Test Definition
  • Working Ratio Definition
  • Write-Down Value Definition
  • Writeoff (Loss) Definition
  • Yellow Book (Auditing Standards) Explained

TAXATION

Tax Concepts

  • 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
  • IRC 83(b) Vestings of Stock Awards
  • 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
  • Unearned Income 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 DefinitionConduit 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 (Bond) 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

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