Index

Accelerated cost recovery system (ACRS), 165

Accelerated depreciation, definition, 199

Account, definition, 199

Account executive, definition, 199

Accounting equation—balance sheet, definition, 199

Accounts payable

cash flow enhancement, 102

financial systems, 6970

Accounts receivable

cash flow enhancement, 101

definition, 199

department functions, 19

Accrual, definition, 199

Accrued assets, definition, 199

Accrued expenses, definition, 199

Accumulated earnings tax, 171

Acquisitions, see also Consolidation

accounting requirements, 185

driving forces, 173, 174

due diligence considerations, 182183

financial accounting standards

FAS 141, 185187

FAS 142, 187188

FAS 144, 188

FAS 157, 189

purchase price allocation, 183185

trends, 189

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