Accounting Dictionary - Letter A
- ABC
- ABM
- Abnormal spoilage
- Absorption cost pricing
- Account
- Account balance
- Account reconciliation
- Accounting
- Accounting equation
- Accounting error
- Accounting reconciliation
- Accounts payable
- Accounts payable payment period
- Accounts payable turnover
- Accounts receivable
- Accounts receivable aging
- Accounts receivable collection period
- Accounts receivable turnover
- Accrual
- Accrual accounting
- Accrual basis accounting
- Accrued assets
- Accrued expenses
- Accrued liabilities
- Accrued revenue
- Accumulated depreciation
- Acid test ratio
- Acquisition-related costs
- Activity bases
- Activity cost driver rate
- Activity drivers
- Activity-based costing
- Activity-based management
- Actual costing
- Adjusting entries
- Advance to employee or officer
- Allocation
- Allowance for bad debts
- Allowance for doubtful accounts
- Allowance method of accounting for bad debts
- Amortization
- Analysis of variances
- Annuity
- Annuity due
- Asset exchange transactions
- Asset source transactions
- Asset use transactions
- Assets
- Attainable standards
- Audit
- Available for sale securities
- Avoidable fixed costs
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