Index

Abandonment options

ABB (activity-based budgeting)

ABC analysis

ABM (activity-based management)

Abnormal yield curve

Absolute advantage

Absorption (full) costing

Accelerator theory

Access control software

Access controls

Account analysis method (cost estimation)

Accounting rate of return (ARR)

Accounts payable (trade credit)

Accounts receivable financing

Acid (quick) ratio

Acquisitions and payments process, controls over

Activity base

Activity ratios

Activity-based budgeting (ABB)

Activity-based costing

Activity-based management (ABM)

AFC (average fixed cost)

Aggregate demand and supply

AI (artificial intelligence)

AICPA Content and Skills Specification Outlines

Algorithm

Alliances, strategic

Analog information

Analysis phase (IT systems)

Annuities due

Antivirus software

Application control activities

Applications programming

Applications software

Appraisal cost

Arbitrage pricing model

Arithmetic average return

Arithmetic/logic unit

ARR (accounting rate of return)

Array

Articles of Incorporation

Artificial intelligence (AI)

Assessment, of industry environment

Asset and liability valuation

Asset management ratios

Asset utilization ratios

Asset-backed public offerings

ATC (average total cost)

ATM (automatic teller machine)

Attorneys, as corporate governance device

Audit committee

Audit software

Auditors

external
internal

Authentication

Autocorrelation

Automated source data input devices

Automatic teller machine (ATM)

AVC (average variable cost)

Average collection period

Average ...

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