INDEX

AARP

Accelerated depreciation

Account (basic recordkeeping unit)

Accounting determined number

Accounting for Dummies

Accounting fraud

Accounting functions

Accounting methods

Accounting profession

Accounting standards; see also Generally accepted accounting principles (GAAP)

Accounting system

Accounting Workbook for Dummies

Accounts payable

Accounts receivable turnover ratio

Accounts receivable

Accrual-basis accounting

Accrued expenses payable

Accrued liabilities for unpaid expenses; see also Accrued expenses payable

Accrued interest payable

Accumulated depreciation

Acid test ratio

Adjusting entries

Adverse audit opinion

American Institute of Certified Public Accountants (AICPA)

Amortization expense

Apple

Apollo 13

Asset turnover ratio

Asset write down

Assets (in general)

Audit committee

Audit (of financial reports by CPA)

Audit report

Average cost method

Average inventory holding period

Bad debts expense

Balance (dollar amount of account)

Balance sheet

Balance sheet account

Benchmarking

Bear Sterns

Berkshire Hathaway

Big Four (CPA firms)

Board of Accountancy

Book value of assets

Book value per share

Bottom line (various meanings)

Breakeven point

Buffett, Warren

Burn rate (of cash)

Capital expenditures

Capital, external sources

Capital lease

Capital stock

Capitalization structure

Cash balance

Cash basis accounting

Cash Flow for Dummies

Cash flow from operating (profit-making) activities

Cash flow in decline

Cash flow in growth

Cash flow in steady–state

Cash flow internal source ...

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