Index
AAERs. See Accounting and Audit Enforcement Releases (AAERs)
ABC. See Activity-based costing (ABC)
ABC inventory control
Accelerated cost recovery system. See Modified Accelerated Cost Recovery System (MACRS)
Accelerated Reply Mail (ARM)
Acceleration of expenses
Accounting. See also Financial accounting
Accounting and Audit Enforcement Releases (AAERs)
Accounting changes:
accounting policies, disclosure of
accounting principle change
change in makeup of entity
note not providing for interest
policies, disclosure of
prior-period adjustment
retained earnings statement
revision of estimate
troubled debt restructuring (see Debt restructuring)
Accounting cost
Accounting information system (AIS)
Accounting rate of return (ARR)
Accounting Standards Codification (ASC)
Accounts payable:
considerations for managing
problems, symptoms of
system for
vendor policies and
Accounts receivable:
assignment of
balance sheet analysis
credit reporting agencies and
credit system and
earnings maximization with
factoring of
financing
handling of
investment in (see Investment in accounts receivable)
ratios
receivables transferred with recourse
standards used in
Accumulated benefit obligation
Accumulated postretirement benefit obligation (APBO)
Acid-test (quick) ratio
Acquisitions. See Mergers and acquisitions
Activity-based costing (ABC):
cost management and
first-stage procedure
product costs comparison
second-stage procedure,
Activity-based management (ABM):
basic premise of
cost management and ...
