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Account
Account Balance
Accountant
Accountants
Accounting
Accounting Assumptions (Postulates)
Accounting changes
Accounting Concepts                                  -
Accounting Constraints                                   -
Accounting Cycle
Accounting Elements
Accounting Equation
Accounting income                                            (   )
Accounting Information
Accounting Objectives
Accounting Period (Periodicity)                          -
Accounting Policies
Accounting principles
Accounting Principles Board (APB)
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting System
Accounts Payable
Accounts Recievable                 -
Accrual accounting
Accrual Basis of Accounting
Accrued Expenses
Accrued Revenues
Accumulated depreciation
Acquisition cost
Actual Basis of Accounting
Adjusted Trial Balance
Adjusting Entry
Adjustment
Administrative Expenses
Adverse Opinion
Allocation                              (   )
Allowance
Allownce for doubtful Account
American Accounting Assosiation
American Institute of Certified Public Accountants
(AICPA)
Amortization
Annual financial statements
Annual reports
Assets
Assurance Services                                       -
Attribute
Audit Report
Auditing                                                     -
Auditor
Available – for – Sale Securities
Bad Debts
Balance Sheet                                        -
Bargain purchase option
Basic Accounting Assumptions
Basic Accounting Principles
Basis of Consolidation
Board of Directors
Bonds Discount
Bonds Premium
Bonds
Book Value
Budget
Business Entity                (       )
Business Transaction
Business Combination
Buyer / Lessor                     /
Call Provision                 -
Capital
Capital Account
Capital expenditure
Capital Expenditures
Capital Gains              -
Capital leases
Capital Losses
Capital
Capitalization
Capitalization of leases
Carrying Value
Cash Basis of Accounting
Cash Budget                    -
Cash Equivalents
Cash flow
Cash Flow from operations
Cash Flows Statement
Cash Flows
Cash Inflows                       -
Cash Outflows - use of cash        -
Cash                                           -
Certified Public Accountant
Chartered Accountant                   -
Classification                             -
Closing Exchange Rate
Collected Payments
Combined Financial Statements
Common Stock Holders
Common Stock
Company
Comparability
Comparable data
Comparative Balance Sheet
Comparative Financial Statements
Comparative Income Statement
Completed Contract Method
Compliance Audit                                   -
Components of share holders’ equity    (       )
Conceptual Formulation
Conceptual framework
Conservation
Conservatism (prudence)                        (       )
Conservatism                               -
Consilidation
Consistency
Consistency Principle                              -
Consistency                                                -
Consolidated Accounting Entities
Consolidated Financial Statements
Consolidation Procedures
Consonlidated Balance Sheet
Constant-Dollar Financial Statements
Construction revenues
Contingent gains and losses
Contingent liability (contingency)
Contra Account                                     -
Contributed Capital
Control
Controlling Enterprise
Controlling Interest
Conversion                        -
Convertable Bonds
Convertible Stock Preferred
Copyright
Corporate Earnings
Corporation
Cost
Cost – to – Cost basis
Cost / Benefit Relationship   -       /
Cost Estimates
Cost of Goods Sold
Cost Principle
Cost Recovery Method
Credit                            -
Creditors
Current- Non Current Method
Current assets
Current Assets
Current Cost Accounting
Current Cost Approach
Current Cost                           -
Current Exchange Rate
Current Liabilities
Current Purchasing Power
Current Rate Method
Data Collection
Date of Declaration
Date of Payment
Date of Record
Dealers                                    -
Debenture Bonds
Debit (Dr.)
Debt Securities
Debtors
Deferred expenditure
Deffered Gross Profit              -
Deficit                                        -
Departmental Contribution Margin
Depletion                                  -
Depreciable cost
Depreciation
Depreciation Expense
Depreciation Methods
Design
Development
Direct Cost
Direct Costing System
Direct financing leases (US)
Direct Method
Direct ownership
Direct Quotation
Disclaimer of Opinion
Disclosure
Discontinued operations
Discount
Discount Premium
Discount Rate                      -
Dividend
Drilling
E-Commerce
Earned Surplus
Earning of Revenue
Earnings
Earnings per share (EPS)       (   )
Economic Benefits
Economic Entities            (       )
Economic Entity Assumption
Economic life
Effective interest method
Effective Interest Rate
Entity concept
Entry Value Method
equipment
Equity (Owners’ equity)
Equity Method                -
Equity Securities
Estimated Liability
Estimated Price                  -
Evidence
Exchange Conversion Losses
Exchange Rates
Exchange Transaction
Executory cost
Exit Value Method
Expected loss on Contract
Expenditure
Expense
Exploration
Exposed Net Asset Position
Extraction
Extractive Industries
Extraordinary Items                                  -
Fair value
Feedback Value
Finacial Accounting Standards Board (FASB)   -
Finacial Forecast
Finance charge
Finance Lease (UK)
Financial Accounting
Financial assets
Financial liabilities
Financial Reporting                              -
Financial statements
Financing Activities
First-in-first-out (FIFO)
Fiscal Year
Fixed Asset
Fixed Asset Depreciable Cost
Fixed Price Contracts
Foreign Currencies
Foreign Currency Statements
Foreign Exchange Rate
Foreign Transaction
Format
Forward Exchange Contract
Forward or Future Exchange Rate
Franchise Agreement Obligations
Free Exchange Rate
Freight-in
Full Disclosoure Principle
Functional Currency
Functional Requirements
Funds
Future Benefits
Gains
General Price Index
General Price Level Adjusted Historical Cost (GPLA)
General Price Level
Generally Accepted Accounting Principles (GAAP)
Generally Accepted Auditing Standards (GAAS)
GNP Implicit Price Deflator
Going Concern (Continuity)
Goodwill
Gross Income
Gross investment
Gross margin
Gross margin percentage
Gross Profit
Group
Group Intercompany Transactions
Guarantee Allowance
Guaranteed residual Value
Hedging
Held-to- maturity securities
Hire Purchase
Hire Sale
Historical cost
Historical Exchange Rate
Holding Company
Holding Gains
Holding Losses
Identifiable
Impairment
Impairment of securities
Implicit interest rate (lessor)               (   )
Improvement
Inception of the lease
Income (Net income)                               (   )
Income statement
Income Tax
Income
Incremental borrowing rate (lessee)
Independent
Indirect Method                       (   )
Indirect ownership
Indirect Quotation
Industry Practice
Inflation
Inflation Accounting
Information Risk
Initial direct costs
Initial Franchise Fee
Input Method
Installment Purchase
Installment Sale
Intangible asset
Intangible Assets
Intangible
Integral periods
Intercompany Elimination
Intercompany Liablities
Intercompany Transactions
Interest
Interim financial statements (reports)                (       )
Internal Accounting Standards (IAS)
Internal Auditing
Internal Control System
Internal Revenue Service (IRS)
International Accounting Standards Committee (IASC)
International Standards on Auditings (ISAs)
Inventory                                                 -
Investing Activities
Investment
Journal
Last-in-first-out
Lease payment receivable
Lease payments
Lease term
Leased asset
Leasee                                               -
Legal life                               (       )
Lessor
Letters of Credit                                -
Levarage
Liabilities                                      (       )
Local Currency
Long-term assets                     (       )
Long-term liabilities                (       )
Long Term Construction Contracts
Long Term Investment
Long Term Liabilities
Lower-of-cost-or-market (LCM) rule
Maintanance of Nominal Capital
Maintanance of Real Capital
Majority
Market
Market Research
Market Testing
Market Value
Marketable Debt Securities              -
Marketable Equity Securities
Matching Principle                          -
Material Misstatement
Materiality                         -
Maturity Date
Maturity
Measurement Basis
Measurement Bias                            -
Measurement Unit
Merchandise Inventory
Minimum lease payments
Minority Interest
Mix of Sales
Molds
Monetary- Non Monetary Method   /
Monetary Items
Monetary Unit Assumption
Monetary                                        -
Mortgage
Multinational Corporations
Net Assets                  -
Net Cash Flows
Net Income
Net investment
Net Realiable Value
Net Realizable Value
Net Working Capital
Neutrality
Nominal Value
Non-Interest Bearing Note
Non cancelable leases
Non Controling Interest
Nonmonetary Items
Normal capacity
Notes Payable
Notes Receivable
Objectivity
Official or Fixed Rate
Operating activities
Operating Expenses
Operating Income                -
Operating leases
operation                                -
Operational Audit
Organization Cost
Organization Period
Other-than- temporary impairment
Output Method
Owners Equity
Paid in Capital
Parent Company
Partnership                          -
Patent
Peer Review
Pension
Percentage of Completion Method
Percentage of Completion Principle
Periodic inventory system
Pilot Plants
Planning
Plant Assets
plant                                        -
Post-balance-sheet events
Pre-operating Cost
Prediction
Predictive Value
preferred Stock
Premium
Prepaid Expenses
Prepaid Insurance
Price Index
Price Level Changes
Prior-period adjustments
Processes
Production Lines
Productive Life
Profit Margin
Profit Maximization
Profit
Profitability
Promissory Note            -
property
Prototypes
Public Accountant
Purchase allowance
Purchase discount
Purchased Goodwill
Purchases Allowances
Purchases Returns
Purchases
Qualified Opinion
Qualifying Assets
Qualitative Characteristics of Accounting Information
Qualitative
Quality Control
Quantitative
Quantity Discount
Readily determinable fair value
Readily marketable securities
Realizable Value
Realization
Realization Principle
Realized holding gains and losses
Realized Income
Related party transactions
Relevance
Reliability                                             -(   )
Reliable
Rent
Replacement Cost
Reporting Currency
Representation
Representiational Faithfullness
Research
Reserves
Residual value
Responsibility Accounting
Retained Earnings                 -
Returns
Revaluation
Revenue
Revenue Estimates
Revenue from Franchises
Revenue Realization
Revenue Realization Principle
Revenues
risk
Routine or Periodic Alterations
Sale - type leases (US)
Sale – lease backs
Sale with Right to Return
Sales Allowances
Sales Discount
Sales Returns
Sales
Salvage Value                              -
Second-degree relatives
Securities and Exchange Commission (SEC)
Segment
Segmental reporting
Seller / Lessee                                    /
Selling Expenses                               -
Selling Price
Settlement Date
Shareholders (Stockholders)
Shareholders’ equity
Short Term Contracts
Significant influence
Similar Asset
Sister company
Specific- unit-cost method
Spot Rate
Standard Costs
Statement of changes in Owners' Equity
Statements of Financial Accounting Standards (FASB)
Statements on Auditing Standards (SASs)
Stock Authorization and Issuance
Stock Dividends
Stock Premiums
Stock

Strategic Systems Audit

Strategy
Subsidiary
Subsidiary company
Tax - Taxation
Technical Feasibility
Techniques
Temporal Method
Timeliness                                            -
Tools
Trade Discount
Transaction
Transaction Adjustments
Transaction Date
Transfers between categories of investments   (   )
Translated Financial Statements
Translation Gains
Translation Losses
Trial Balance
Uncertainty
Unconfirmed (Unrealized) Profits (Losses)                 (   )
Understandability
Unearned interest revenue
Unearned Revenue
Unguaranteed residual value
Unit of Measure
Unrealized holding gains and loss
Unrealized Loss
Unrealized Profit - Unrealized Gain
Utilities Expenses                                    -
Valuation
Verifiability
Voting stock
Weighted average method
Whole Sale Price Index
Wholy Owned Subsidiary
Working Capital
Working Papers
Worksheet
Yield

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Accounting Dictionary

  • 1. English word Arabic word Account Account Balance Accountant Accountants Accounting Accounting Assumptions (Postulates) Accounting changes Accounting Concepts - Accounting Constraints - Accounting Cycle Accounting Elements Accounting Equation Accounting income ( ) Accounting Information Accounting Objectives Accounting Period (Periodicity) - Accounting Policies Accounting principles
  • 2. Accounting Principles Board (APB) Accounting Procedures Accounting Research Bulletins Accounting Standards Accounting System Accounts Payable Accounts Recievable - Accrual accounting Accrual Basis of Accounting Accrued Expenses Accrued Revenues Accumulated depreciation Acquisition cost Actual Basis of Accounting Adjusted Trial Balance Adjusting Entry Adjustment Administrative Expenses Adverse Opinion Allocation ( ) Allowance Allownce for doubtful Account
  • 3. American Accounting Assosiation American Institute of Certified Public Accountants (AICPA) Amortization Annual financial statements Annual reports Assets Assurance Services - Attribute Audit Report Auditing - Auditor Available – for – Sale Securities Bad Debts Balance Sheet - Bargain purchase option Basic Accounting Assumptions Basic Accounting Principles Basis of Consolidation Board of Directors Bonds Discount Bonds Premium
  • 4. Bonds Book Value Budget Business Entity ( ) Business Transaction Business Combination Buyer / Lessor / Call Provision - Capital Capital Account Capital expenditure Capital Expenditures Capital Gains - Capital leases Capital Losses Capital Capitalization Capitalization of leases Carrying Value Cash Basis of Accounting Cash Budget - Cash Equivalents
  • 5. Cash flow Cash Flow from operations Cash Flows Statement Cash Flows Cash Inflows - Cash Outflows - use of cash - Cash - Certified Public Accountant Chartered Accountant - Classification - Closing Exchange Rate Collected Payments Combined Financial Statements Common Stock Holders Common Stock Company Comparability Comparable data Comparative Balance Sheet Comparative Financial Statements Comparative Income Statement Completed Contract Method
  • 6. Compliance Audit - Components of share holders’ equity ( ) Conceptual Formulation Conceptual framework Conservation Conservatism (prudence) ( ) Conservatism - Consilidation Consistency Consistency Principle - Consistency - Consolidated Accounting Entities Consolidated Financial Statements Consolidation Procedures Consonlidated Balance Sheet Constant-Dollar Financial Statements Construction revenues Contingent gains and losses Contingent liability (contingency) Contra Account - Contributed Capital Control
  • 7. Controlling Enterprise Controlling Interest Conversion - Convertable Bonds Convertible Stock Preferred Copyright Corporate Earnings Corporation Cost Cost – to – Cost basis Cost / Benefit Relationship - / Cost Estimates Cost of Goods Sold Cost Principle Cost Recovery Method Credit - Creditors Current- Non Current Method Current assets Current Assets Current Cost Accounting Current Cost Approach
  • 8. Current Cost - Current Exchange Rate Current Liabilities Current Purchasing Power Current Rate Method Data Collection Date of Declaration Date of Payment Date of Record Dealers - Debenture Bonds Debit (Dr.) Debt Securities Debtors Deferred expenditure Deffered Gross Profit - Deficit - Departmental Contribution Margin Depletion - Depreciable cost Depreciation Depreciation Expense
  • 9. Depreciation Methods Design Development Direct Cost Direct Costing System Direct financing leases (US) Direct Method Direct ownership Direct Quotation Disclaimer of Opinion Disclosure Discontinued operations Discount Discount Premium Discount Rate - Dividend Drilling E-Commerce Earned Surplus Earning of Revenue Earnings Earnings per share (EPS) ( )
  • 10. Economic Benefits Economic Entities ( ) Economic Entity Assumption Economic life Effective interest method Effective Interest Rate Entity concept Entry Value Method equipment Equity (Owners’ equity) Equity Method - Equity Securities Estimated Liability Estimated Price - Evidence Exchange Conversion Losses Exchange Rates Exchange Transaction Executory cost Exit Value Method Expected loss on Contract Expenditure
  • 11. Expense Exploration Exposed Net Asset Position Extraction Extractive Industries Extraordinary Items - Fair value Feedback Value Finacial Accounting Standards Board (FASB) - Finacial Forecast Finance charge Finance Lease (UK) Financial Accounting Financial assets Financial liabilities Financial Reporting - Financial statements Financing Activities First-in-first-out (FIFO) Fiscal Year Fixed Asset Fixed Asset Depreciable Cost
  • 12. Fixed Price Contracts Foreign Currencies Foreign Currency Statements Foreign Exchange Rate Foreign Transaction Format Forward Exchange Contract Forward or Future Exchange Rate Franchise Agreement Obligations Free Exchange Rate Freight-in Full Disclosoure Principle Functional Currency Functional Requirements Funds Future Benefits Gains General Price Index General Price Level Adjusted Historical Cost (GPLA) General Price Level Generally Accepted Accounting Principles (GAAP) Generally Accepted Auditing Standards (GAAS)
  • 13. GNP Implicit Price Deflator Going Concern (Continuity) Goodwill Gross Income Gross investment Gross margin Gross margin percentage Gross Profit Group Group Intercompany Transactions Guarantee Allowance Guaranteed residual Value Hedging Held-to- maturity securities Hire Purchase Hire Sale Historical cost Historical Exchange Rate Holding Company Holding Gains Holding Losses Identifiable
  • 14. Impairment Impairment of securities Implicit interest rate (lessor) ( ) Improvement Inception of the lease Income (Net income) ( ) Income statement Income Tax Income Incremental borrowing rate (lessee) Independent Indirect Method ( ) Indirect ownership Indirect Quotation Industry Practice Inflation Inflation Accounting Information Risk Initial direct costs Initial Franchise Fee Input Method Installment Purchase
  • 15. Installment Sale Intangible asset Intangible Assets Intangible Integral periods Intercompany Elimination Intercompany Liablities Intercompany Transactions Interest Interim financial statements (reports) ( ) Internal Accounting Standards (IAS) Internal Auditing Internal Control System Internal Revenue Service (IRS) International Accounting Standards Committee (IASC) International Standards on Auditings (ISAs) Inventory - Investing Activities Investment Journal Last-in-first-out Lease payment receivable
  • 16. Lease payments Lease term Leased asset Leasee - Legal life ( ) Lessor Letters of Credit - Levarage Liabilities ( ) Local Currency Long-term assets ( ) Long-term liabilities ( ) Long Term Construction Contracts Long Term Investment Long Term Liabilities Lower-of-cost-or-market (LCM) rule Maintanance of Nominal Capital Maintanance of Real Capital Majority Market Market Research Market Testing
  • 17. Market Value Marketable Debt Securities - Marketable Equity Securities Matching Principle - Material Misstatement Materiality - Maturity Date Maturity Measurement Basis Measurement Bias - Measurement Unit Merchandise Inventory Minimum lease payments Minority Interest Mix of Sales Molds Monetary- Non Monetary Method / Monetary Items Monetary Unit Assumption Monetary - Mortgage Multinational Corporations
  • 18. Net Assets - Net Cash Flows Net Income Net investment Net Realiable Value Net Realizable Value Net Working Capital Neutrality Nominal Value Non-Interest Bearing Note Non cancelable leases Non Controling Interest Nonmonetary Items Normal capacity Notes Payable Notes Receivable Objectivity Official or Fixed Rate Operating activities Operating Expenses Operating Income - Operating leases
  • 19. operation - Operational Audit Organization Cost Organization Period Other-than- temporary impairment Output Method Owners Equity Paid in Capital Parent Company Partnership - Patent Peer Review Pension Percentage of Completion Method Percentage of Completion Principle Periodic inventory system Pilot Plants Planning Plant Assets plant - Post-balance-sheet events Pre-operating Cost
  • 20. Prediction Predictive Value preferred Stock Premium Prepaid Expenses Prepaid Insurance Price Index Price Level Changes Prior-period adjustments Processes Production Lines Productive Life Profit Margin Profit Maximization Profit Profitability Promissory Note - property Prototypes Public Accountant Purchase allowance Purchase discount
  • 21. Purchased Goodwill Purchases Allowances Purchases Returns Purchases Qualified Opinion Qualifying Assets Qualitative Characteristics of Accounting Information Qualitative Quality Control Quantitative Quantity Discount Readily determinable fair value Readily marketable securities Realizable Value Realization Realization Principle Realized holding gains and losses Realized Income Related party transactions Relevance Reliability -( ) Reliable
  • 22. Rent Replacement Cost Reporting Currency Representation Representiational Faithfullness Research Reserves Residual value Responsibility Accounting Retained Earnings - Returns Revaluation Revenue Revenue Estimates Revenue from Franchises Revenue Realization Revenue Realization Principle Revenues risk Routine or Periodic Alterations Sale - type leases (US) Sale – lease backs
  • 23. Sale with Right to Return Sales Allowances Sales Discount Sales Returns Sales Salvage Value - Second-degree relatives Securities and Exchange Commission (SEC) Segment Segmental reporting Seller / Lessee / Selling Expenses - Selling Price Settlement Date Shareholders (Stockholders) Shareholders’ equity Short Term Contracts Significant influence Similar Asset Sister company Specific- unit-cost method Spot Rate
  • 24. Standard Costs Statement of changes in Owners' Equity Statements of Financial Accounting Standards (FASB) Statements on Auditing Standards (SASs) Stock Authorization and Issuance Stock Dividends Stock Premiums Stock Strategic Systems Audit Strategy Subsidiary Subsidiary company Tax - Taxation Technical Feasibility Techniques Temporal Method Timeliness - Tools Trade Discount Transaction Transaction Adjustments
  • 25. Transaction Date Transfers between categories of investments ( ) Translated Financial Statements Translation Gains Translation Losses Trial Balance Uncertainty Unconfirmed (Unrealized) Profits (Losses) ( ) Understandability Unearned interest revenue Unearned Revenue Unguaranteed residual value Unit of Measure Unrealized holding gains and loss Unrealized Loss Unrealized Profit - Unrealized Gain Utilities Expenses - Valuation Verifiability Voting stock Weighted average method Whole Sale Price Index
  • 26. Wholy Owned Subsidiary Working Capital Working Papers Worksheet Yield