By Jae K. Shim Ph.D., Joel G. Siegel Ph.D., Nick Dauber CPA, Anique Qureshi Ph.D. CPA
The up to date variation of this quick-reference short-entry dictionary defines greater than 2,500 accounting, auditing, compliance, and tax-related phrases. normal parts lined comprise monetary accounting and reporting, managerial and value administration, auditing and monetary assertion research, compliance, and data know-how (IT) phrases. additionally integrated are many phrases from comparable enterprise disciplines that the accountant needs to understand, similar to finance, own finance, investments, net, economics, quantitative instruments, and overseas finance phrases.
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Extra info for Dictionary of Accounting Terms (Barron's Business Dictionaries)
In governmental accounting, the agency fund consists of resources retained by the governmental unit as an agent for another governmental unit. It is a FIDUCIARY relationship. An example: taxes retained by a municipality for a school district. AGING OF ACCOUNTS classifying accounts by the time elapsed after the date of billing or the due date. The longer a customer’s account remains uncollected or the longer inventory is held, the greater is its realization risk. If a customer’s account is past due, the company also has an OPPORTUNITY COST of funds tied-up in the receivable that could be invested elsewhere for a return.
The four basic types of adjusting entries relate to ACCRUED EXPENSES, ACCRUED REVENUE, PREPAID EXPENSES, and UNEARNED REVENUE. 2. correcting entry required at the end of the accounting period due to a mistake made in the accounting records; also called correcting entry. For example, if during the same year land was charged instead of travel expense, the correcting entry is to debit travel expense and credit land. ADJUSTMENT 1. increase or decrease to an account resulting from an ADJUSTING JOURNAL ENTRY.
AD VALOREM TAX levy imposed on the value of property. The most common ad valorem tax is that imposed by states, counties, and cities on real estate. Ad valorem taxes can, however, be imposed on personal property. ADVANCE 1. prepayment received for goods or services to be rendered. , construction project). When the business receives an advance payment, it records it as a liability. For example, a utility receiving a deposit from a customer will record it as a liability. Assume a lawyer receives a retainer of $50,000 on 1/1/2014 for future services to be rendered for a four-year period.