ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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VERTICAL FINANCIAL ANALYSIS Definition
VERTICAL FINANCIAL ANALYSIS allows comparison of the financial ratios of a company in time - past, present and future.
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CASH SHORT/OVER ACCOUNT, in retail sales, is where any differences between the cash register tape totals and the actual cash receipts is charged against the cash short and over account. If the ending balance of the account is a debit it is shown on the Income Statement as a miscellaneous expense. If the ending balance of the account is a credit it is shown on the Income Statement as Other Revenue.
IAAA is Inter-American Accounting Association.