Investing Glossary
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Accelerated Depreciation
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Accounting Cycle
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Accounting Equation
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Accounting Journal
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Accounts Payable
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Accounts Receivable
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Accrual Basis Accounting
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Accumulated Depreciation
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Adjusted Trial Balance
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Allowance for Doubtful Accounts
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Amortization
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Assets
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Bad Debt Expense
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Balance Sheet
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Bond
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Bond Indenture
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Book Value
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Business Combination
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Capital Expenditures
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Carrying Value
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Cash Basis Accounting
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Cash Equivalents
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Cash Flow from Financing Activities
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Cash Flow from Investing Activities
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Cash Flow from Operations
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Cash Flow Statement
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Chart of Accounts
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Common Size Statement
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Common Stock
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Compounding
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Comprehensive Income and Other Comprehensive Income
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Consolidated Financial Statements
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Contra Account
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Corporation
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Cost of Capital
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Cost of Goods Sold
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Cost Principle
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Credit Entry
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Current Assets
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Current Liabilities
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Deferral
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Depreciation
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Direct Method Cash Flow Statement
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Direct Write-Off Method
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Discount Rate
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Discounting
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Dividends
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Double-Declining Balance Method
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Double-Entry Bookkeeping
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Expense
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FICA Tax
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FIFO (First-In, First-Out)
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Financial Accounting
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Financial Leverage
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Fixed Assets
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Free Cash Flow
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Fundamental Investing
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Generally Accepted Accounting Principles (GAAP)
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Goodwill
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Gross Profit
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Income Statement
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Indirect Method Cash Flow Statement
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Liabilities
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LIFO (Last-In, First-Out)
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Limited Liability Company (LLC)
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Liquidity
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Net Income
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Note Receivable
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Operating Cycle
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Operating Income
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Operating Leverage
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Opportunity Cost
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Other Revenue
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Outstanding Stock
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Owners’ Equity
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Paid-In Capital
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Permanent and Temporary Accounts
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Petty Cash
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Preferred Stock
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Prepaid Expenses
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Retained Earnings
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Revenue
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Revenue Recognition
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Sarbanes-Oxley Act
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Securities and Exchange Commission (SEC)
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Solvency
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Specific Identification Method
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Statement of Changes in Equity
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Straight-Line Depreciation
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Subsidiary Company
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Treasury Stock
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Unearned Revenue
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Working Capital