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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