Accounting
Accounting Rate of Return (ARR)
Contribution Margin Definition
Days Payable Outstanding (DPO)
EBITDA – Earnings Before Interest, Taxes, Depreciation, and Amortization
Equivalent Annual Cost – EAC Definition
Sarbanes-Oxley (SOX) Act of 2002
Accounts Receivable Conversion (ARC)
Cost-Volume-Profit (CVP) Analysis
General And Administrative Expense (G&A)
General Depreciation System (GDS)
Government Accounting Standards Board (GASB)
Financial Accounting Standards Board (FASB)
Furniture, Fixtures, and Equipment (FF&E)
Accounting Information System (AIS)
Additional Paid-In Capital (APIC)
Allowance for Doubtful Accounts
Asset Retirement Obligation Defined
Certified Public Accountant (CPA)
Cash And Cash Equivalents (CCE)
Institute of Management Accountants (IMA)
International Accounting Standards (IAS)
Generally Accepted Auditing Standards (GAAS)
Declining Balance Method Definition
Depreciation, Depletion, and Amortization (DD&A)
Debt-Adjusted Cash Flow (DACF)
Double Declining Balance (DDB) Depreciation Method
Do It Right The First Time (DRIFT)
Operating Income Before Depreciation and Amortization (OIBDA)
Nonaccrual Experience (NAE) Method
Non-Interest-Bearing Current Liability (NIBCL)
Straight-Through Processing (STP)
Off-Balance Sheet Financing (OBSF)
Other Comprehensive Basis of Accounting (OCBOA)
Percentage of Completion Method
Half-Year Convention For Depreciation
Held-to-Maturity (HTM) Securities
Average Revenue Per Unit (ARPU)
Accounting Research Bulletins (ARBs)
Asset Depreciation Range (ADR)
Cost Per Gross Addition (CPGA)
Auditing Standards Board (ASB)
American Institute of Certified Public Accountants (AICPA)
American Accounting Association (AAA)
Appraisal Method of Depreciation
Long Run Incremental Cost (LRIC)
Financial Accounting Standard 157 (FAS 157)
Completed Contract Method (CCM)
Statement of Financial Accounting Standards (SFAS)
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