Académique Documents
Professionnel Documents
Culture Documents
Original
authorization
bonding
check authorization
control activities
control environment
imprest system
Alphabetical
internal control
invoice
monitoring
physical controls
physical inventory
purchase order
purchase requisition
receiving report
risk assessment
separation of duties
average-cost method
consignment
cost flow
goods flow
inventory cost
LIFO liquidation
to market
retail method
supply-chain management
inventory turnover
Average cost
Specific identification
Average-cost
Specific identification
For one thing, the value put on inventory has direct dollarfor-dollar effect on net income. For another, it is relatively
easy to falsify the value placed on the ending inventory and
to cover up the falsification.
The four methods would produce the same results if all the
units of a product had an identical cost.
accounts receivable
allowance method
Losses form bad debts are matched against the sales they
help to produce. It relies on an estimate of uncollectible
accounts, but unlike the direct-charge-off method, it is in
accord with the matching rule.
bank reconciliation
cash
cash equivalents
compensating balance
contingent liability
discounting
dishonored note
A note that the maker has not paid at the maturity of the
note.
duration of a note
factor
factoring
interest
maturity date
maturity value
notes payable
notes receivable
promissory note
securitization
trade credit
uncollectible accounts
receivable turnover
commercial paper
commitment
compound interest
The interest cost for two or more periods when after each
period, the interest earned in that period is added to the
amount on which interest is computed in future periods.
contingent liability
commitment
commitment
contingent liability
contingent liability
current liabilities
estimated liability
estimated liability
estimated liability
estimated liability
estimated liabilities
future value
line of credit
long-term liabilities
ordinary annuity
present value
salaries
simple interest
The interest cost for one or more periods when the principal
sum - the amount on which interest is computed - stays the
same from period to period.
unearned revenues
wages
days' payable
payables turnover
bonus
dissolution
joint venture
limited life
limited partnership
liquidation
mutual agency
partners' equity
partnership
"an association of two or more persons to carry on as coowners of a business for profit." as defined by the Uniform
Partnership Act.
partnership agreement
unlimited liability
Separation of duties
...
Lease
Factory overhead
Invoice
Separation of duties
Purchase requisition
All of these.
Remittance report
Conservatism
...
Specific identification
mutual agency
the stockholders
...
Potential liability
...
...