{"id":122562,"date":"2023-04-21T08:56:50","date_gmt":"2023-04-21T03:26:50","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=122562"},"modified":"2024-04-12T14:32:39","modified_gmt":"2024-04-12T09:02:39","slug":"business-accounting-glossary","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/business-accounting-glossary\/","title":{"rendered":"Business Accounting Glossary"},"content":{"rendered":"\n

Important definitions and terminologies used in Business Accounting<\/p>\n\n\n

<\/a><\/p>\n

A<\/a>B<\/a>C<\/a>D<\/a>E<\/a>F<\/a>G<\/a>H<\/a>I<\/a>J<\/a>L<\/a>M<\/a>N<\/a>O<\/a>P<\/a>Q<\/a>R<\/a>S<\/a>T<\/a>U<\/a>V<\/a>W<\/a><\/p>\n

A<\/a><\/strong><\/h3>\n

Accounting in Business Accounting<\/p>\n

Accounting Principles in Business Accounting<\/p>\n

Accounts Payable (AP) in Business Accounting<\/p>\n

Accounts Receivable (AR) in Business Accounting<\/p>\n

Accrual Accounting in Business Accounting<\/p>\n

Accruals in Business Accounting<\/p>\n

Accrued Expense in Business Accounting<\/p>\n

Accumulated Depreciation in Business Accounting<\/p>\n

Activity Based Costing (ABC) in Business Accounting<\/p>\n

Adjustable Rate Mortgage (ARM) in Business Accounting<\/p>\n

Advance Tax in Business Accounting<\/p>\n

Allowance for Bad Debts in Business Accounting<\/p>\n

Allowance for Doubtful Accounts in Business Accounting<\/p>\n

Amended Return in Business Accounting<\/p>\n

Amortization in Business Accounting<\/p>\n

Annual Report in Business Accounting<\/p>\n

Asset in Business Accounting<\/p>\n

ATM \u2013 Automated Teller Machine in Business Accounting<\/p>\n

Audit in Business Accounting<\/p>\n

Audit Trail in Business Accounting<\/p>\n

Auditing in Business Accounting<\/p>\n

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<\/p>

B<\/a><\/strong><\/h3>\n

Balance Sheet in Business Accounting<\/p>\n

Bank Deposit Products in Business Accounting<\/p>\n

Bank Pass Book in Business Accounting<\/p>\n

Bank Reconciliation in Business Accounting<\/p>\n

Bank Reconciliation Statement in Business Accounting<\/p>\n

Banking Instruments in Business Accounting<\/p>\n

Banking Regulations in Business Accounting<\/p>\n

Bond in Business Accounting<\/p>\n

Bonds and Debentures in Business Accounting<\/p>\n

Bookkeeping in Business Accounting<\/p>\n

Break-even Point in Business Accounting<\/p>\n

Budget in Business Accounting<\/p>\n

Budget Variance in Business Accounting<\/p>\n

Business Cycle in Business Accounting<\/p>\n

Business Entity Concept in Business Accounting<\/p>\n

Business Valuation in Business Accounting<\/p>\n

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<\/p>

C<\/a><\/strong><\/h3>\n

Callable Bond in Business Accounting<\/p>\n

Capital in Business Accounting<\/p>\n

Capital Expenditure in Business Accounting<\/p>\n

Capital Gain in Business Accounting<\/p>\n

Capital Lease in Business Accounting<\/p>\n

Capital Receipts in Business Accounting<\/p>\n

Capital Structure in Business Accounting<\/p>\n

Cash Accounting in Business Accounting<\/p>\n

Cash Book in Business Accounting<\/p>\n

Cash Equivalents in Business Accounting<\/p>\n

Cash Flow in Business Accounting<\/p>\n

Chart of Accounts in Business Accounting<\/p>\n

Clearing House in Business Accounting<\/p>\n

COGS (Cost of Goods Sold) in Business Accounting<\/p>\n

Company Capital\/Shares in Business Accounting<\/p>\n

Company Final Accounts in Business Accounting<\/p>\n

Contingent Liability in Business Accounting<\/p>\n

Contribution Margin in Business Accounting<\/p>\n

Corporate Banking in Business Accounting<\/p>\n

Cost Accounting in Business Accounting<\/p>\n

Cost of Goods Sold (COGS) in Business Accounting<\/p>\n

Costing in Business Accounting<\/p>\n

Credit in Business Accounting<\/p>\n

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<\/p>

D<\/a><\/strong><\/h3>\n

Debit in Business Accounting<\/p>\n

Debt Ratio in Business Accounting<\/p>\n

Debt-to-Equity Ratio in Business Accounting<\/p>\n

Deferral in Business Accounting<\/p>\n

Dematerialisation in Business Accounting<\/p>\n

Depletion in Business Accounting<\/p>\n

Depository in Business Accounting<\/p>\n

Depreciation in Business Accounting<\/p>\n

Depreciation Expense in Business Accounting<\/p>\n

Derivatives in Business Accounting<\/p>\n

Direct Costs in Business Accounting<\/p>\n

Direct Tax in Business Accounting<\/p>\n

Direct Write-Off Method in Business Accounting<\/p>\n

Discount Bond in Business Accounting<\/p>\n

Discount Rate in Business Accounting<\/p>\n

Dividend in Business Accounting<\/p>\n

Dividend Yield in Business Accounting<\/p>\n

Double-Entry Accounting in Business Accounting<\/p>\n

Due Diligence in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

E<\/a><\/strong><\/h3>\n

Earnings Before Interest and Taxes (EBIT) in Business Accounting<\/p>\n

Earnings Per Share (EPS) in Business Accounting<\/p>\n

Economic Order Quantity (EOQ) in Business Accounting<\/p>\n

Effective Interest Rate in Business Accounting<\/p>\n

Electronic Banking in Business Accounting<\/p>\n

Electronic Funds Transfer (EFT) in Business Accounting<\/p>\n

Electronic Ledger in Business Accounting<\/p>\n

Employee Benefits in Business Accounting<\/p>\n

Employee Stock Option Plan (ESOP) in Business Accounting<\/p>\n

Enterprise Value in Business Accounting<\/p>\n

Equity in Business Accounting<\/p>\n

Equity Method in Business Accounting<\/p>\n

Ex-Dividend in Business Accounting<\/p>\n

Expense in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

F<\/a><\/strong><\/h3>\n

FASB (Financial Accounting Standards Board) in Business Accounting<\/p>\n

FICA (Federal Insurance Contributions Act) in Business Accounting<\/p>\n

FIFO (First In, First Out) in Business Accounting<\/p>\n

FIFO (First-In, First-Out) in Business Accounting<\/p>\n

Finance Lease in Business Accounting<\/p>\n

Financial Accounting in Business Accounting<\/p>\n

Financial Instruments in Business Accounting<\/p>\n

Financial Leverage in Business Accounting<\/p>\n

Financial Market in Business Accounting<\/p>\n

Financial Participants in Business Accounting<\/p>\n

Financial Ratios in Business Accounting<\/p>\n

Financial Statements in Business Accounting<\/p>\n

Fiscal Year in Business Accounting<\/p>\n

Fixed Asset in Business Accounting<\/p>\n

Fixed Costs in Business Accounting<\/p>\n

Flat Rate in Business Accounting<\/p>\n

Fraud in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

G<\/a><\/strong><\/h3>\n

GAAP (Generally Accepted Accounting Principles) in Business Accounting<\/p>\n

General Ledger in Business Accounting<\/p>\n

Going Concern in Business Accounting<\/p>\n

Goodwill in Business Accounting<\/p>\n

Gross Margin in Business Accounting<\/p>\n

Gross Pay in Business Accounting<\/p>\n

Gross Profit in Business Accounting<\/p>\n

Gross Profit Margin in Business Accounting<\/p>\n

Growth Rate in Business Accounting<\/p>\n

Growth Stock in Business Accounting<\/p>\n

GST (Goods and Services Tax) in Business Accounting<\/p>\n

GST Bill of Supply in Business Accounting<\/p>\n

GST Compliance Rating in Business Accounting<\/p>\n

GST Composition Scheme or Levy in Business Accounting<\/p>\n

GST Exempt Supply in Business Accounting<\/p>\n

GST Input Tax Credit (ITC) in Business Accounting<\/p>\n

GST Invoicing in Business Accounting<\/p>\n

GST Place of Supply in Business Accounting<\/p>\n

GST Registration in Business Accounting<\/p>\n

GST Return in Business Accounting<\/p>\n

GST Supply in Business Accounting<\/p>\n

GST Time of Supply in Business Accounting<\/p>\n

GST Valuation in Business Accounting<\/p>\n

GST Value of Supply in Business Accounting<\/p>\n

GSTIN in Business Accounting<\/p>\n

GSTIN Cancellation in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

H<\/a><\/strong><\/h3>\n

Hedging in Business Accounting<\/p>\n

Historical Cost in Business Accounting<\/p>\n

HSN Codes in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

I<\/a><\/strong><\/h3>\n

IGST in Business Accounting<\/p>\n

Impairment in Business Accounting<\/p>\n

Imprest system in Business Accounting<\/p>\n

Income in Business Accounting<\/p>\n

Income Statement in Business Accounting<\/p>\n

Income Tax in Business Accounting<\/p>\n

Income Tax Liability in Business Accounting<\/p>\n

Indirect Tax in Business Accounting<\/p>\n

Input Service Distributor (ISD) in Business Accounting<\/p>\n

Intangible Asset in Business Accounting<\/p>\n

Interest Expense in Business Accounting<\/p>\n

Interim Financial Statements in Business Accounting<\/p>\n

Internal Audit in Business Accounting<\/p>\n

Internal Control in Business Accounting<\/p>\n

Inventory in Business Accounting<\/p>\n

Inventory Turnover in Business Accounting<\/p>\n

Investors Protection in Business Accounting<\/p>\n

Invoice in Business Accounting<\/p>\n

Invoice Factoring in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

J<\/a><\/strong><\/h3>\n

Journal in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

L<\/a><\/strong><\/h3>\n

Ledger in Business Accounting<\/p>\n

Leverage Ratio in Business Accounting<\/p>\n

Liabilities in Business Accounting<\/p>\n

Liability Insurance in Business Accounting<\/p>\n

LIFO (Last-In, First-Out) in Business Accounting<\/p>\n

Liquidation Value in Business Accounting<\/p>\n

Liquidity in Business Accounting<\/p>\n

Loan in Business Accounting<\/p>\n

Loan Covenants in Business Accounting<\/p>\n

Loans in Business Accounting<\/p>\n

Long-Term Debt in Business Accounting<\/p>\n

Long-Term Investments in Business Accounting<\/p>\n

Loss in Business Accounting<\/p>\n

Lower of Cost or Market (LCM) in Business Accounting<\/p>\n

Lump Sum in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

M<\/a><\/strong><\/h3>\n

Managerial Accounting in Business Accounting<\/p>\n

Margin of Safety in Business Accounting<\/p>\n

Marginal Costing\/ Break Even Analysis in Business Accounting<\/p>\n

Mark-to-Market in Business Accounting<\/p>\n

Markup in Business Accounting<\/p>\n

Matching Principle in Business Accounting<\/p>\n

Material \/ Inventory in Business Accounting<\/p>\n

Materiality in Business Accounting<\/p>\n

Maturity Date in Business Accounting<\/p>\n

Merchandise Inventory in Business Accounting<\/p>\n

MICR \u2013 Magnetic Ink Character Recognition in Business Accounting<\/p>\n

Modified Accelerated Cost Recovery System (MACRS) in Business Accounting<\/p>\n

more please in Business Accounting<\/p>\n

Mortgage in Business Accounting<\/p>\n

Mutual Fund in Business Accounting<\/p>\n

Mutual Fund Expense Ratio in Business Accounting<\/p>\n

Mutual Funds in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

N<\/a><\/strong><\/h3>\n

National Association of Securities Dealers Automated Quotations (NASDAQ) in Business Accounting<\/p>\n

Net Income in Business Accounting<\/p>\n

Net Present Value (NPV) in Business Accounting<\/p>\n

Non-Cash Expense in Business Accounting<\/p>\n

Non-current Asset in Business Accounting<\/p>\n

Non-Operating Asset in Business Accounting<\/p>\n

Non-Operating Income in Business Accounting<\/p>\n

Non-Profit Accounting in Business Accounting<\/p>\n

Non-Profit Organization in Business Accounting<\/p>\n

Non-Recurring Item in Business Accounting<\/p>\n

Notes Payable in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

O<\/a><\/strong><\/h3>\n

Operating Cycle in Business Accounting<\/p>\n

Operating Expenses in Business Accounting<\/p>\n

Operating Income in Business Accounting<\/p>\n

Operating Lease in Business Accounting<\/p>\n

Opportunity Cost in Business Accounting<\/p>\n

Option in Business Accounting<\/p>\n

Ordinary Income in Business Accounting<\/p>\n

Out-of-Pocket Costs in Business Accounting<\/p>\n

Overhead in Business Accounting<\/p>\n

Overhead Allocation in Business Accounting<\/p>\n

Overhead Costs in Business Accounting<\/p>\n

Owner’s Equity in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

P<\/a><\/strong><\/h3>\n

Paid-in Capital in Business Accounting<\/p>\n

Par Value in Business Accounting<\/p>\n

Partnership in Business Accounting<\/p>\n

Payable Turnover in Business Accounting<\/p>\n

Payroll in Business Accounting<\/p>\n

Payroll Taxes in Business Accounting<\/p>\n

Permanent Account in Business Accounting<\/p>\n

Perpetual Inventory System in Business Accounting<\/p>\n

Petty Cash in Business Accounting<\/p>\n

Petty Cash Book in Business Accounting<\/p>\n

Petty Cash Fund in Business Accounting<\/p>\n

Plastic Money in Business Accounting<\/p>\n

please list more terms in Business Accounting<\/p>\n

Point of Sale (POS) in Business Accounting<\/p>\n

Portfolio Management in Business Accounting<\/p>\n

Prepaid Expenses in Business Accounting<\/p>\n

Price-to-Earnings (P\/E) Ratio in Business Accounting<\/p>\n

Profit and Loss Statement in Business Accounting<\/p>\n

Property, Plant, and Equipment (PPE) in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

Q<\/a><\/strong><\/h3>\n

Qualified Dividend in Business Accounting<\/p>\n

Quick Assets in Business Accounting<\/p>\n

Quick Ratio in Business Accounting<\/p>\n

Quote in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

R<\/a><\/strong><\/h3>\n

Ratio Analysis in Business Accounting<\/p>\n

Real Estate Investment Trust (REIT) in Business Accounting<\/p>\n

Realizable Value in Business Accounting<\/p>\n

Recapture in Business Accounting<\/p>\n

Receivables Turnover in Business Accounting<\/p>\n

Rectification of Errors in Business Accounting<\/p>\n

Recurring Revenue in Business Accounting<\/p>\n

Reducing Balance Depreciation in Business Accounting<\/p>\n

Rematerialisation in Business Accounting<\/p>\n

Replacement Cost in Business Accounting<\/p>\n

Residential Status of an entity in Business Accounting<\/p>\n

Retained Earnings in Business Accounting<\/p>\n

Retained Earnings Statement in Business Accounting<\/p>\n

Return Filing on GSTN in Business Accounting<\/p>\n

Return on Investment (ROI) in Business Accounting<\/p>\n

Revenue in Business Accounting<\/p>\n

Revenue Expenditure in Business Accounting<\/p>\n

Revenue Receipts in Business Accounting<\/p>\n

Reverse Charge in Business Accounting<\/p>\n

Risk and Return in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

S<\/a><\/strong><\/h3>\n

Sales in Business Accounting<\/p>\n

Salvage Value in Business Accounting<\/p>\n

Secured Loan in Business Accounting<\/p>\n

Securities and Exchange Commission (SEC) in Business Accounting<\/p>\n

Security Market in Business Accounting<\/p>\n

Share-Based Payment in Business Accounting<\/p>\n

Shareholder in Business Accounting<\/p>\n

Shares in Business Accounting<\/p>\n

Short-Term Investments in Business Accounting<\/p>\n

Sole Proprietorship in Business Accounting<\/p>\n

Statement of Cash Flows in Business Accounting<\/p>\n

Statement of Financial Position in Business Accounting<\/p>\n

Stock Option in Business Accounting<\/p>\n

Stockholder’s Equity in Business Accounting<\/p>\n

Straight-Line Depreciation in Business Accounting<\/p>\n

Subsidiary in Business Accounting<\/p>\n

Subsidiary Books in Business Accounting<\/p>\n

Suspense Account in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

T<\/a><\/strong><\/h3>\n

Tangible Asset in Business Accounting<\/p>\n

Tax in Business Accounting<\/p>\n

Tax Bracket in Business Accounting<\/p>\n

Tax Credit in Business Accounting<\/p>\n

Tax Deduction at Source (TDS) in Business Accounting<\/p>\n

Tax Liability in Business Accounting<\/p>\n

Taxable Event in Business Accounting<\/p>\n

Taxable Income in Business Accounting<\/p>\n

Telebanking\/Telephone Banking in Business Accounting<\/p>\n

Terminal Value in Business Accounting<\/p>\n

Threshold Limits in Business Accounting<\/p>\n

Time Value Money in Business Accounting<\/p>\n

Total Income in Business Accounting<\/p>\n

Trade Discount in Business Accounting<\/p>\n

Trial Balance in Business Accounting<\/p>\n

Turnover Ratio in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

U<\/a><\/strong><\/h3>\n

Unabsorbed Overhead in Business Accounting<\/p>\n

Underwriter in Business Accounting<\/p>\n

Unearned Income in Business Accounting<\/p>\n

Unearned Revenue in Business Accounting<\/p>\n

Uniform Commercial Code (UCC) in Business Accounting<\/p>\n

Unit of Account in Business Accounting<\/p>\n

Unrealized Gain or Loss in Business Accounting<\/p>\n

Unsecured Bond in Business Accounting<\/p>\n

Unsecured Debt in Business Accounting<\/p>\n

Use Tax in Business Accounting<\/p>\n

Usury in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

V<\/a><\/strong><\/h3>\n

Valuation in Business Accounting<\/p>\n

Valuation Allowance in Business Accounting<\/p>\n

Variable Cost Ratio in Business Accounting<\/p>\n

Variable Costs in Business Accounting<\/p>\n

Variable Interest Entity (VIE) in Business Accounting<\/p>\n

Variance in Business Accounting<\/p>\n

Variance Analysis in Business Accounting<\/p>\n

Venture Capital in Business Accounting<\/p>\n

Venture Capitalist in Business Accounting<\/p>\n

Vertical Analysis in Business Accounting<\/p>\n

Vertical Equity in Business Accounting<\/p>\n

Volatility in Business Accounting<\/p>\n

Voucher in Business Accounting<\/p>\n

Vouching in Business Accounting<\/p>\n

Go to Top<\/a><\/p>\n

<\/p>

W<\/a><\/strong><\/h3>\n

W-2 Form in Business Accounting<\/p>\n

WACC (Weighted Average Cost of Capital) in Business Accounting<\/p>\n

Warranty Expense in Business Accounting<\/p>\n

Weighted Average Cost in Business Accounting<\/p>\n

Withholding Tax in Business Accounting<\/p>\n

Working Capital in Business Accounting<\/p>\n

Working Capital Ratio in Business Accounting<\/p>\n

Working Capital Turnover Ratio in Business Accounting<\/p>\n

Write-Off in Business Accounting<\/p>","protected":false},"excerpt":{"rendered":"

Important definitions and terminologies used in Business Accounting ABCDEFGHIJLMNOPQRSTUVW A Accounting in Business Accounting Accounting Principles in Business Accounting Accounts Payable (AP) in Business Accounting Accounts Receivable (AR) in Business Accounting Accrual Accounting in Business Accounting Accruals in Business Accounting Accrued Expense in Business Accounting Accumulated Depreciation in Business Accounting Activity Based Costing (ABC) in…<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-122562","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nBusiness Accounting Glossary - Tutorial<\/title>\n<meta name=\"description\" content=\"What is Business Accounting? Business Accounting glossary page lists important terms, terminologies and tasks in Business Accounting which are listed\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/business-accounting-glossary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business Accounting Glossary - Tutorial\" \/>\n<meta property=\"og:description\" content=\"What is Business Accounting? Business Accounting glossary page lists important terms, terminologies and tasks in Business Accounting which are listed\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/business-accounting-glossary\/\" \/>\n<meta property=\"og:site_name\" content=\"Tutorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vskills.in\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-12T09:02:39+00:00\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/business-accounting-glossary\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/business-accounting-glossary\/\",\"name\":\"Business Accounting Glossary - Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\"},\"datePublished\":\"2023-04-21T03:26:50+00:00\",\"dateModified\":\"2024-04-12T09:02:39+00:00\",\"description\":\"What is Business Accounting? 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