Accounting Dictionary - Letter S
- Salaries
- Salary payable
- Sales journal
- Sales mix
- Sales taxes
- Salvage value
- Selling and administrative expenses
- Semifixed costs
- Semivariable costs
- Service-sustaining activity
- Shareholders' equity
- Shareholders' equity statement
- Short-term loans
- Significant accounting policies
- Simple interest
- Single-step income statement
- Source document
- Special journal
- Specific identification
- Stale check
- Standard cost system
- Standard cost variance
- Standard costing
- Standard variance analysis
- Standard warranties
- Statement of cash flows
- Statement of changes in equity
- Statement of financial position
- Statement of operations
- Static (fixed) budget
- Step-variable costs
- Stock dividends
- Stock split
- Storage area policy
- Straight-line depreciation
- Strategic activity-based management
- Subledger
- Subsidiary ledger
- Sum-of-the-years-digits depreciation
- Sunk cost
- Supplies
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