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📈Financial Accounting II
Key Terms

761 essential vocabulary terms and definitions to know for your Financial Accounting II exam

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401(k) plan

A

ACCA
Accountability
Accountability Reporting
Accounting Anomalies
Accrual accounting
Accrual basis
Accruals
Accrued interest
Accrued postretirement benefit liability
Accumulated postretirement benefit obligation
Acquisition
Acquisition method
Actual return on plan assets
Actuarial assumptions
Actuarial gain or loss
Additional paid-in capital
Adjusted Financial Results
Adjustment Columns
AICPA
AICPA Code of Conduct
Allocation method
Allocation of net income
Allowance for Doubtful Accounts
Amortization
Amortization of gains and losses
Amortization of prior service cost
Amortization schedule
Amortized cost
Annual reports
Appropriations
Arm's Length Principle
Articles of Dissolution
ASC 350
ASC 606
ASC 715
Asc 740
ASC 810
ASC 820
Asc 830
Asset Claims
Asset turnover
Assets
Audit committee
Audit trail
Auditing techniques
Auditor independence
Authorization
Authorized Shares
Available-for-sale securities
Average Collection Period

B

Bad debt expense estimate
Balance Sheet
Balance Sheet Adjustment
Balance sheet at dissolution
Balance Sheet Presentation
Bank note
Bargain purchase
Billings on contracts
Bitcoin
Blockchain
Board of directors
Board oversight
Bond indenture
Budgetary comparisons
Budgetary compliance
Business combinations
Buyback
Buyout agreement

C

Callability
Capital Account
Capital Appreciation Potential
Capital contribution
Capital contributions
Capital gains tax