Accounting (Fundamental Analysis) Terms

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  1. Asset Retirement Obligation

  2. Asset Sales

  3. Asset Turnover Ratio

  4. Assignment Method

  5. Assignment Of Accounts Receivable

  6. Associate In Insurance Accounting And Finance - AIAF

  7. Associate In Premium Auditing - APA

  8. Association Of Government Accountants

  9. Association of Latino Professionals In Finance and Accounting ALPFA

  10. Assurance Services

  11. Attest Function

  12. Attorney's Letter

  13. Attribute Sampling

  14. AUD (Australian Dollar)

  15. Audit

  16. Auditability

  17. Audit Committee

  18. Audit Cycle

  19. Audit Department

  20. Auditing Evidence

  21. Auditing Standards Board - ASB

  22. Auditor

  23. Auditor's Opinion

  24. Auditor's Report

  25. Audit Risk

  26. Audit Trail

  27. Average-Cost Method

  28. Average Age Of Inventory

  29. Average Annual Growth Rate - AAGR

  30. Average Collection Period

  31. Average Cost Flow Assumption

  32. Average Daily Balance Method

  33. Average Inventory

  34. Average Margin Per User - AMPU

  35. Average Return

  36. Avoidable Cost

  37. B-Note

  38. B1/B+

  39. B2/B

  40. B3/B-

  41. Ba1/BB+

  42. Ba2/BB

  43. Back Charge

  44. Backflush Costing

  45. Back Office

  46. Backorder

  47. Back Order

  48. Bad Debt Expense

  49. Bad Debt Recovery

  50. Bailment

  51. Bait Record

  52. Ballpark Figure

  53. Bank Stress Test

  54. Bargain Purchase

  55. Bargain Purchase Option

  56. Bargain Renewal Option

  57. Bar Graph

  58. Base-Year Analysis

  59. Base Currency

  60. Base II

  61. Basic Earnings Per Share

  62. Basis Value

  63. Batch-Level Activities

  64. Batch Processing

  65. BBA Mortgage Approvals

  66. Beginning Inventory - BI

  67. Behavioral Accounting

  68. Best Practices

  69. Beta Alpha Psi

  70. Bias

  71. Big Four (or Big Five, Big Six, Big Eight)

  72. Bill-And-Hold Basis

  73. Billing Cycle

  74. Black

  75. Black Box Accounting

  76. Black Friday

  77. Blanket Appropriation

  78. Blended Rate

  79. Blind Entry

  80. Bond Ratio

  81. Book-To-Market Ratio

  82. Book Balance

  83. Bookout

  84. Book Value

  85. Book Value Reduction

  86. Boot

  87. Booth School of Business

  88. Branch Accounting

  89. Branch Office

  90. Breakage

  91. Breakeven Tax Rate

  92. Bridge Financing

  93. British Bankers Association - BBA

  94. Brokerage Supervisor

  95. Budgetary Slack

  96. Budget Committee

  97. Budget Manual

  98. Budget Planning Calendar

  99. Budget Variance

  100. Burden Rate

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