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📈Financial Accounting II
Key Terms

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

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401(k) plan

A

Accrual accounting
Accrual basis
Accruals
Accrued postretirement benefit liability
Accumulated postretirement benefit obligation
Actual return on plan assets
Actuarial assumptions
Actuarial gain or loss
Allowance for Doubtful Accounts
Amortization schedule
Amortized cost
Annual reports
ASC 350
ASC 606
ASC 715
Asc 740
ASC 810
ASC 820
Asc 830
Asset turnover
Audit committee
Audit trail
Auditing techniques
Auditor independence
Authorized Shares
Available-for-sale securities
Average Collection Period

B

Bad debt expense estimate
Balance sheet at dissolution
Balance Sheet Presentation
Bank note
Bargain purchase
Billings on contracts
Bond indenture
Budgetary comparisons
Budgetary compliance
Buyout agreement

C

Capital Account
Capital projects fund
Capital Structure
Capital structure changes
Capitalization Rate
Capitalization vs. Expense
Cash flow analysis
Cash flow forecasting
Cash Flow from Financing
Cash flow from investing
Cash flow from operations
Cash flow margin
Cash vs. accrual basis
Cash-generating unit
Closing entries
Collateral
Comparative financial statements
Comprehensive income
Contingency Provisions
Contract Change Order
Contractual Obligations
Convergence process
Conversion of Preferred Stock
Corporate Bonds
Cost accounting
Cost Approach
Cost basis
Cost method
Cost of Capital
Cost Principle
Cost Recovery Method
Coupon rate
Credit Risk Indicators
Creditor Claims

D

Debt to equity conversions
Deontological Ethics
Depreciation estimate