Accounting Dictionary - Letter P
- Pacioli, Luca
- Paid-in capital
- Par value stock
- Participating shares
- Payback period
- Pension and postretirement liabilities
- Percentage-of-receivables approach
- Percentage-of-sales approach
- Period costs
- Period expenses
- Periodic inventory system
- Permanent accounts
- Permanent working capital
- Perpetual inventory system
- Petty cash fund
- Physical inventory
- Point-of-sale (POS)
- Posting
- Postponable cost
- Prepaid assets
- Prepaid expenses
- Prepaid insurance
- Prepayment fees
- Present value
- Present value of a single amount
- Present value of an annuity due
- Present value of an ordinary annuity
- Price variance
- Price-to-book ratio
- Prime cost
- Principal
- Process costing
- Product costs
- Product-level activity
- Product-sustaining activity
- Production budget
- Profit and loss statement
- Profit center
- Profit margin
- Profitability
- Progress billings
- Promissory note
- Promotional discount
- Property dividends
- Property, plant, and equipment
- Proprietary fund
- Purchased intangibles
- Purchases journal
- Push-through method
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