INDEX
A
ABB Ltd.
Abitibi-Consolidated Inc.
Accounting
accrual basis
cash basis
clean-surplus
dirty-surplus
distinguishing cash basis from accrual basis
double-entry
equations
basic
equity method of
downstream sale
upstream sale
inventory method of
comparison of
placing discretion in context
process
accounting records
accruals and valuation adjustments
financial statements
illustration
purchase method of
systems
debits and credits
discretion in accounting systems
flow of information in
Accounting Changes and Error Corrections (FAS No. 154)
Accounting Policies, Changes in Accounting Estimates and Errors (IAS No. 8)
Accounting profit
Accounting standards
changes in
effect of differences between
related to capitalization of expenditures
Accounts
common
doubtful
Accounts payable
Accounts receivable
Accruals
accrued expenses
balance-sheet-based
cash-flow-statement-based aggregate
prepaid expense
unbilled (or accrued) revenue
unearned (or deferred) revenue
Accrued expenses (liabilities)
Accrued interest
Accrued wages
Accumulated depreciation
Acquisition
Activity ratios
calculation of
definitions of commonly used
interpretation of
fixed asset turnover
inventory turnover and DOH
payables turnover and number of days of payables
receivables turnover and DSO
total asset turnover
working capital turnover
Administrative expenses (including employee benefits)
Advertising expense
Alcatel-Lucent (ALU)
consolidated balance sheets (2004-2006)
consolidated income statements (2004-2006)
selected ...
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