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Table Of Contents

Accumulated Fund:
Acid Test Ratio:
Acid Test Ratio = (Current Assets - Stock) ÷ Current Liabilities
Activity-Based Costing:
Administration Order (County Court):
Adverse Variance:
AER:
Aged Debtors:
Aged Debtors Analysis:
Aged Debtors Control:
Allocation:
Amortisation:
Analysed Sales Day Book:
Annuity:
Annulment:
Appropriation Accounts:
APR:
Articles of Association:
Assets:
Associates:
Associate Undertaking:
Auditor:
Audit Trail:
Authorised (Or Licensed) Insolvency Practitioner:
Authorised Share Capital:
AVCO:
Bad Debt:
Balance Brought Down:
Balance Carried Down:
Balanced Scorecard:
Balance Sheet:
Bank Cash Book:
Bank Giro Credit(1):
Bank Giro Credit(2):
Bank Loan:
Bank Payment:
Bank Reconciliation:
Bank Reconciliation Statement:
Bank Statement:
Bankrupt:
Bankruptcy Order:
Bankruptcy Petition:
Bankruptcy Restrictions Order Or Undertaking:
Bill of Materials:
Bonus Issue:
Bonus Shares:
Book Keeping:
Books of Prime Entry:
Books of Original Entry:
Break-Even Point:
Bought Ledger:
Budget:
Business Entity Concept:
Business-To-Business (B2B):
Business-To-Customer (B2C):
By-Product:
Call:
Called Up Share Capital:
Capital:
Capital Employed:
Capital Expenditure:
Capital Gain:
Capital Gains Tax:
Capital Redemption Reserve:
Capital Reserve:
Capitulation:
Carriage Inwards:
Carriage Outwards:
Cash:
Cash Book:
Cash Equivalents:
Cash Flow:
Cash Flow Forecast:
Cash Flow Statement:
Cash Receipt:
Casting:
Charge Card:
Chart of Accounts:
Cheque Book:
Clearing:
Closing Balance:
Columnar Purchase Day Book:
Columnar Sales Day Book:
Compensating Error:
Compound Interest:
Conciliation:
Consistency:
Consolidation Accounting:
Contra Entry:
Contribution:
Control Accounts:
Corporate Governance:
Corporation Tax:
Cost Of Sales:
Cost Unit:
Credit:
Credit Card:
Credit Note:
Creditors:
Creditor / Purchases Ratio:
Current Account:
Current Asset:
Current Liability:
Current Ratio:
Current Ratio = Current Assets ÷ Current Liabilities
Day Book:
Debenture:
Debit:
Debit Card:
Debit Note:
Debtors:
Deferred Taxation:
Depletion:
Deposit Account:
Depreciation:
Straight Line Depreciation Method
Reducing Balance Depreciation Method
Direct Costs:
Direct Debit:
Direct Expenses:
Error Of Original Entry:
Estimation techniques:
Exception Reporting:
Expenses:
Factoring:
Fallacy of Omission:
FIFO:
Final Accounts:
Finance Lease:
Financial Accounting:
Financial modelling:
Fixed Assets:
Fixed Capital Accounts:
Fixed Costs:
Flexible Budget:
Float:
Fluctuating Capital Accounts:
Folio Columns:
Forecasting:
Garner v Murrary Rule:
Gearing:
General Ledger:
Going Concern Concept:
Goodwill:
Gross:
Gross Equity Accounting:
Gross Margin:
Gross Profit:
Hire Purchase Agreements:
Historical Cost Concept:
Holding Company:
Honorarium:
Ideal Standard:
Impersonal Accounts:
Imprest System:
Income & Expenditure Account:
Incomplete Records:
Indirect manufacturing costs:
Inputs:
Insolvent:
Intangible Assets:
Interest:
Interest On Capital:
Interest On Drawings:
Invoice:
Irrelevant Costs:
Job Costing:
Job Product:
Joint Ventures:
Journal Entries:
Ledgers:
Liabilities:
LIBID:
LIBOR:
LIFO:
Limited Company:
Limited Liability:
Limited Partner:
Limiting Factor:
Liquidation:
Liquidty:
Liquidty Ratios:
Lodgement:
Long-Term Liabilities:
Loss:
Main Ledger:
Management Accounting:
Manufacturing Account:
Margin:
Margin Of Safety:
Marginal Costing:
Mark-up:
Master Budget:
Materiality:
Measurement Basis:
Mediation:
Memorandum Joint Venture Account:
Minority Interests:
Money Measurement Concept:
Multiple-Step Income Statement:
Narrative:
Negative Contribution:
Negative Goodwill:
Negotiation:
Net:
Net Book Value (NBV):
Net Current Assets:
Net Present Value (NPV):
Net Profit:
Net Realisable Value:
Net Worth:
Nominal Account:
Nominal Ledger:
Normal Losses:
Opening Balance:
Operating Lease:
Operating Profit:
Ordinary Shares:
Output Tax:
Outputs:
Overdraft:
Overheads:
Overtrading:
Paid-Up Share Capital:
Parent Undertaking:
Pareto Principle:
clients."
Partnership:
PAYE (Pay As You Earn):
Payee:
Paying-In Slip:
P.E.A.R.L.S:
PEARLS rule:
Period:
Personal Account:
Personal Allowances:
Personal Identification Number (PIN):
Petty Cash Book:
Plastic Card:
Postings:
Pre-Incorporation Profit Or Loss:
Preliminary Expenses:
Prepayments:
Present Value:
Prime Cost:
Private Ledger:
Process Costing:
Production Cost:
Profit:
Profit and Loss Report:
Provision:
Provision for Bad Debt:
Prudence:
Public Sector:
Purchased Goodwill:
Purchases:
Purchase Credit Notes:
Purchase Discounts:
Purchase Invoices:
Purchase Ledger:
Purchases Day Book:
Quick Ratio:
(Current Assets - Stock) ÷ Current Liabilities
Quotation:
Real Accounts:
Realisation Concept:
Receipt:
Receipts:
Receipts And Payments Account:
Receivable:
Reconciliation:
Reduced Rate (of VAT):
Reducing Balance Method:
Registered Business:
Relevant Costs:
Remittance Advice:
Remittance List:
Reserve Accounts:
Residual Value:
Resource Accounting:
Retention:
Return on Capital Employed (R.O.C.E.):
Return On Owners' Equity:
Return On Shareholders' Funds:
Returns:
Returns Inwards:
Returns Inwards Day Book:
Returns Outwards:
Returns Outwards Day Book:
Revaluation Account:
Revenue:
Revenue Expenditure:
Rights Issue:
Sale or Return:
Sales:
Sales Credit Notes:
Sales Day Book:
Sales Discounts:
Sales Invoice:
Sales Ledger:
Sales Receipts:
Sales Returns Day Book:
Sensitivity Analysis:
Separate Determination Concept:
Separate Valuation Concept:
Settlement Discount:
Shares:
Share Discount:
Share Premium:
Shares At No Par Value:
Simple Interest:
Single-Step Income Statement:
Sinking Fund:
SME:
Sole Trader:
Source of Funds / Capital Employed:
Standard Cost:
Standard Costing:
Standard Rate:
Standard Rated Business:
Standing Order:
Statement:
Stock:
Stock Explosion:
Stock Turnover:
Stocktaking:
Straight Line Method:
Subsidiary Company:
Subsidiary Undertaking:
Subsidiary Ledgers:
Sunk Costs:
Super Profits:
Supply Chain:
Supply Chain Management:
Suspense Account:
T-Account:
Tax Code:
Time Interval Concept:
Total Cost:
Trade Discount:
Trading Account:
Trading And Profit And Loss Account:
Transposition Error:
True And Fair View:
Trustee:
Undertrading:
Unpresented Cheques:
Unquoted Investments:
Unregistered Business:
Valuation:
Value Added Tax (VAT):
A tax charged on the supply of most goods and services
Variable Costs:
Variance:
Variance Analysis:
VAT Cash Accounting:
VAT Invoice:
VAT Outputs and Inputs:
VAT Receipt:
VAT Registration:
VAT Return:
VAT Tax Point:
'What If':
Work Certified:
Work In Progress (W.I.P):
Working Capital:
Write Off:
Yield:
Zero-Rated:
Zero-Rated Business:
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Published by Jyoti Goyal

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Published by: Jyoti Goyal on Jun 13, 2011
Copyright:Attribution Non-commercial

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