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The Complete Idiot's Guide® To Accounting by Lita Epstein, Shellie L. Moore

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Appendix A
Glossary
accounts receivable Where a business records income that is due on sales or services which will be collected at a later date.
accrual accounting Based on when transactions happen regardless of whether cash actually changes hands. Income is counted when it is earned, and expenses are counted when goods or services are received, even if cash has not been exchanged.
Address Verification Service Fee (AVS) A key prevention measure for fraud when credit card sales are accepted. This is primarily used by businesses that take orders by phone or e-mail and do not have the credit card in hand to verify a signature. There is a per-transaction fee to use this service.
amortization The method used to write off intangible assets in ...

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