Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• ACCOUNTANT - Person skilled in the recording and reporting of financial transactions. (See CERTIFIED PU...
  
  
• ACCOUNTANT'S OPINION - A signed statement from an independent public accountant after examination of a ...
  
  
• ACCOUNTANTS' REPORT - Formal document that communicates an independent accountant's: (1) expression of ...
  
  
• ACCOUNTING - The agent must be able to report the status of all funds received from or on behalf of the...
  
  
• ACCOUNTING CHANGE - Change in (1) an accounting principle; (2) an accounting estimate; or (3) the repor...
  
  
• ACCOUNTING CONCEPTS - are the assumptions underlying the preparation of financial
  
  
• ACCOUNTING CONVENTION - see CONVENTION.
  
  
• ACCOUNTING CYCLE - the sequence of steps in preparing the financial statements for a given period.
  
  
• ACCOUNTING DIVERSITY - the recognition that many diverse national and international accounting standard...
  
  
• ACCOUNTING EARNINGS - Earnings of a firm as reported on its income statement.