ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of ratio analysis / financial analysis
With over 3,600 accounting terms and growing, we are the Internet's most complete and popular accounting dictionary of accounting terms. Ranked #1 by all major search engines for: Accounting Terms, Accounting Dictionary, and Accounting Glossary.
Your requested accounting terms definition is below. If you require additional accounting glossary definitions, please enter the accounting terms you require.
SPECIAL MEMORANDUM ACCOUNT Definition
- SPECIAL MEMORANDUM ACCOUNT
SPECIAL MEMORANDUM ACCOUNT (SMA) is a sub-account of a margin account for excess equity. It can be withdrawn or used to buy more securities.

