INDEX
A
A. C. Nielsen Company, 721n. 17
Abbott Laboratories, 219–220, 967
Abdel-khalik, A. Rashad, 1283n. 9
Abnormal shortages, 493
Absences, compensated, 712–714
Accelerated Cost Recovery System (ACRS), 614
Accountability, 54
Accounting:
ethics in, 21
Accounting changes, see Change(s) in accounting entries
adjusted trial balance, 108
post-closing trial balance, 113
preparing financial statements, 108–110
reversing entries, 113
steps of, 114
transactions and other events, identifying/recording, 89–91
trial balance, 96
Accounting information system, 84–89
Accounting policies:
accounting for changes in, 1404–1406
disclosure of, 1491
Accounting principle, changes in, see Change(s) in accounting principle
Accounting Principles Board (APB), 9, 27. See also Opinions of the Accounting Principles Board
Accounting Research Bulletins, 9
Accounting Research Study No. 13 (“The Accounting Basis of Inventories”), 481n. 5
Accounting standards:
economic consequences of, 17
need for development of, 7
Accounting Standards Executive Committee (AcSEC), 10, 541n. 2, 557n. 6, 559n. 12
Accounting Standards Updates, 11, 12, 57n. 16
Accounting theory, cash basis accounting and, 118–120
Accounts payable(s), 703
decrease in, 1425
increase in, 1422
indirect method of analyzing, 1418–1419
Accounts receivable(s), ...
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