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There are
172
accounting terms that start with
'O'
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Terms
Definitions
O
O as the fifth letter in a
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O&M
O&M is an acronym for either Operations
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OAC
OAC is On Approved Credit.
OASDI
OASDI is Old-Age, Survivors, and Disability Insurance
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OBJECT CODE
OBJECT CODE designates the type of expense
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OBJECT COST
OBJECT COST is the total cost of
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OBJECTIVE
OBJECTIVE is a statement that is written
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OBJECTIVITY
OBJECTIVITY, of an internal auditor, is dependent upon
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OBJECTIVITY PRINCIPLE
OBJECTIVITY PRINCIPLE states that accounting will be
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OBLIGATE
OBLIGATE is to cause to be indebted
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OBLIGATION
OBLIGATION, in business, is a legal duty
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OBLIGATION BOND
OBLIGATION BOND is a bond signed by
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OBLITERATE
OBLITERATE is to do away with something
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OBSERVE / OBSERVATION
OBSERVE / OBSERVATION is to watch and
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OCBOA
OCBOA see Other Comprehensive Basis of Accounting.
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OCCUPANCY COST
OCCUPANCY COST is any cost or charge
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OCCURRENCE
OCCURRENCE deals with whether recorded transactions have
...Read More
OCF
OCF see OPERATING CASH FLOW.
OCI
OCI see OTHER COMPREHENSIVE INCOME.
OCOGS
OCOGS is Operating Cost of Goods Sold.
OCOR
OCOR see OPPORTUNITY COST OF REVENUE.
OCR
OCR is Optical Character Recognition.
OCSE
OCSE is Office of Child Support Enforcement.
ODD LOT
ODD LOT is a quantity of securities less
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OEI
OEI is Outside Equity Interest.
OEM
OEM is an acronym for Original Equipment
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OFA
OFA is Oracle Flexible Architecture or Oracle
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OFF THE BOOKS
OFF THE BOOKS is a term associated
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OFF-BALANCE SHEET
OFF-BALANCE SHEET is not fully documented accounting
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OFF-BALANCE SHEET ASSET
OFF-BALANCE SHEET ASSET is an item representing
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OFF-BALANCE SHEET FINANCING
OFF-BALANCE SHEET FINANCING a. is a form
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OFF-BALANCE SHEET LIABIILITY
OFF-BALANCE SHEET LIABIILITY is an item not
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OFF-BOOK PARTNERSHIP
OFF-BOOK PARTNERSHIP is a type of blind
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OFF-FRONT PAYMENT
OFF-FRONT PAYMENT see UP-FRONT PAYMENT.
OFF-PEAK
OFF-PEAK is not in the period of
...Read More
OFFER PRICE
OFFER PRICE see ASK PRICE.
OFFICIAL INTEREST RATE
OFFICIAL INTEREST RATE, normally, is the rate
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OFFSET
OFFSET is: a. In banking, the deduction
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OFFSET ACCOUNT
OFFSET ACCOUNT is an account that is
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OFFSETTING ENTRY
OFFSETTING ENTRY see OFFSET.
OFFSOURCE
OFFSOURCE, slang, is to outsource to an
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OJT
OJT see ON-THE-JOB TRAINING.
OMAD
OMAD is Output Message Accountability Data. In
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OMB
OMB is Office of Management and Budget.
OMITTED
OMITTED is to leave undone or leave
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ON ACCOUNT
ON ACCOUNT is a partial payment made
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ON-THE-JOB TRAINING
ON-THE-JOB TRAINING (OJT) is training that takes
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ON-THE-RUN ISSUE
ON-THE-RUN ISSUE is the most recently issued
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ONE-OFF
ONE-OFF is a happening that occurs only
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ONE-SHOTS
ONE-SHOTS is slang for governmental expenditures done
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ONE-SIDED MARKET
ONE-SIDED MARKET (ONE-WAY MARKET), in securities, is a market
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ONE-WRITE SYSTEM
ONE-WRITE SYSTEM (also known as PEGBOARD SYSTEM)
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ONEROUS CONTRACT
ONEROUS CONTRACT is one in which the
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ONLINE
ONLINE is access to a computer for
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ONLINE SERVICE FEE
ONLINE SERVICE FEE see SERVICE CHARGE.
OPEN ACCOUNT
OPEN ACCOUNT is a non-guaranteed payment arrangement,
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OPEN ALLOTMENT
OPEN ALLOTMENT is where there is no
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OPEN BALANCE EQUITY
OPEN BALANCE EQUITY is an account that
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OPEN INFLATION
OPEN INFLATION means that prices are rising
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OPEN ITEM
OPEN ITEM is a contractual or scheduled
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OPEN MARKET OPERATIONS
OPEN MARKET OPERATIONS is the purchases and sales
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OPEN MARKET VALUE (OMV)
OPEN MARKET VALUE (OMV) is an opinion
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OPEN REPURCHASE AGREEMENT
OPEN REPURCHASE AGREEMENT is a repurchase agreement
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OPEN TO BUY
OPEN TO BUY is the dollar amount
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OPEN-BOOK CREDIT
OPEN-BOOK CREDIT is a form of trade
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OPEN-END FUND
OPEN-END FUND is a mutual fund that continually
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OPENING BALANCE
OPENING BALANCE is the balance of an
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OPERATING ALLOWANCE
OPERATING ALLOWANCE is an advance/reimbursement against certain
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OPERATING ASSETS
OPERATING ASSETS are long-term, or non-current, assets
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OPERATING BUDGET
OPERATING BUDGET focuses on the budgeted income
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OPERATING CASH FLOW
OPERATING CASH FLOW (OCF) is the amount
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OPERATING CASH FLOW RATIO
OPERATING CASH FLOW RATIO is a measure
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OPERATING COST
OPERATING COST is the expense of maintaining
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OPERATING EFFECTIVENESS
OPERATING EFFECTIVENESS is how an internal control
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OPERATING EXPENDITURES
OPERATING EXPENDITURES is the amount used during
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OPERATING EXPENSE TO SALES
OPERATING EXPENSE TO SALES reports the operating
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OPERATING EXPENSES
OPERATING EXPENSES is all selling and general
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OPERATING EXPENSES BUDGET
OPERATING EXPENSES BUDGET forecasts all of the
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OPERATING EXPOSURE
OPERATING EXPOSURE, in foreign exchange, is currency
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OPERATING INCOME
OPERATING INCOME is revenue less cost of
...Read More
OPERATING INTEREST
OPERATING INTEREST is the legal right to
...Read More
OPERATING LEASE
OPERATING LEASE is a short-term, cancelable lease.
OPERATING LEVERAGE
OPERATING LEVERAGE is fixed operating costs divided
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OPERATING MARGIN
OPERATING MARGIN is the ratio of operating
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OPERATING PROFIT
OPERATING PROFIT is Gross Profit minus Operating
...Read More
OPERATING PROFIT TO SALES
OPERATING PROFIT TO SALES is a useful
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OPERATING RATIO
OPERATING RATIO measures a firms operating efficiency;
...Read More
OPERATING REVENUE
OPERATING REVENUE is that revenue realized from
...Read More
OPERATING RISK
OPERATING RISK is the inherent or fundamental
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OPERATING TRANSFER
OPERATING TRANSFER specifically identifies the transfer of
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OPERATION AGREEMENT
OPERATION AGREEMENT, within an LLC, is similar
...Read More
OPERATIONAL GEARING
OPERATIONAL GEARING is the higher the proportion
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OPINION PARAGRAPH
OPINION PARAGRAPH is the paragraph in the
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OPPORTUNISM
OPPORTUNISM is a condition of self-interest seeking
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OPPORTUNISTIC BEHAVIOUR
OPPORTUNISTIC BEHAVIOUR occurs where one party takes
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OPPORTUNITY COST
OPPORTUNITY COST is widely used in business
...Read More
OPPORTUNITY COST OF REVENUE
OPPORTUNITY COST OF REVENUE (OCOR) is where
...Read More
OPPORTUNITY LOSS
OPPORTUNITY LOSS see OPPORTUNITY COST.
OPTIMAL PRICE
OPTIMAL PRICE is the profit maximizing price.
...Read More
OPTIMAL SOLUTION
OPTIMAL SOLUTION is that which is determined to
...Read More
OPTIMISM
OPTIMISM is a general disposition to expect
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OPTION
OPTION is the formal reservation of the
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OPTIONALITY TEST
OPTIONALITY TEST is part of the NAIC
...Read More
OR
OR is Operations Research.
ORDER
ORDER is a listing of goods or
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ORDER ENTRY
ORDER ENTRY, normally, is a computerized relational
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ORDER INTAKE
ORDER INTAKE is all orders which were
...Read More
ORDER OF LIQUIDITY
ORDER OF LIQUIDITY is when items on
...Read More
ORDER OF MAGNITUDE
ORDER OF MAGNITUDE is a number assigned
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ORDER OF PERMANENCE
ORDER OF PERMANENCE is where fixed assets
...Read More
ORDER TO CASH (OTC)
ORDER-TO-CASH (OTC) is the process where everything
...Read More
ORDERLY LIQUIDATION VALUE
ORDERLY LIQUIDATION VALUE is the liquidation value
...Read More
ORDINARY ASSET
ORDINARY ASSET is a non-capital asset used
...Read More
ORDINARY COURSE OF BUSINESS
ORDINARY COURSE OF BUSINESS is the actions
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ORDINARY INCOME
ORDINARY INCOME is the income derived from
...Read More
ORDINARY SHARES
ORDINARY SHARES see COMMON STOCK.
ORGANIZATION
ORGANIZATION is a term for any type of group
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ORGANIZATION COST
ORGANIZATION COST is amounts spent to begin
...Read More
ORGANIZATIONAL COSTS
ORGANIZATIONAL COSTS see ORGANIZATION COST.
ORGANIZATIONAL CULTURE
ORGANIZATIONAL CULTURE is the set of beliefs,
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ORGANIZATIONAL ENABLERS
ORGANIZATIONAL ENABLERS are the skills and knowledge,
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ORGANIZATIONAL STRUCTURE
ORGANIZATIONAL STRUCTURE is the delineation of responsibilities,
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ORIGINAL EQUIPMENT MANUFACTURER
ORIGINAL EQUIPMENT MANUFACTURER (OEM) is a company
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ORIGINAL FACE
ORIGINAL FACE is the the face value (original
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ORIGINAL ISSUE DISCOUNT
ORIGINAL ISSUE DISCOUNT is when a long-term
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ORIGINAL Z-SCORE
ORIGINAL Z-SCORE (For Public Manufacturer) If the
...Read More
OSHA
OSHA (OCCUPATIONAL SAFETY AND HEALTH ACT) is
...Read More
OTC
OTC see OVER THE COUNTER.
OTCBB
OTCBB is an electronic quotation medium for
...Read More
OTHER COMPREHENSIVE BASIS OF ACCOUNTING
OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means
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OTHER COMPREHENSIVE INCOME
OTHER COMPREHENSIVE INCOME (OCI) is part of
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OTHER CURRENT ASSETS
OTHER CURRENT ASSETS relates to any other
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OTHER CURRENT LIABILITIES
OTHER CURRENT LIABILITIES includes any other current
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OTHER EXPENSES/(INCOME)
OTHER EXPENSES/(INCOME) includes: miscellaneous other income and expenses
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OTHER INCOME
OTHER INCOME is income from activities that
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OTHER INFORMATION
OTHER INFORMATION, in accounting, is financial and nonfinancial
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OTHER LONG-TERM ASSETS
OTHER LONG-TERM ASSETS includes long-term assets not
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OTHER LONG-TERM LIABILITIES
OTHER LONG-TERM LIABILITIES are any other non-current liabilities,
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OTHER NON-CURRENT ASSETS
OTHER NON-CURRENT ASSETS are prepaid items and
...Read More
OTHER NON-CURRENT LIABILITIES
OTHER NON-CURRENT LIABILITIES means any other non-current
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OTHER OTC
OTHER OTC see NON-BULLETIN BOARD.
OUGUIYA
OUGUIYA is a currency of Mauritania.
OUT-OF-P0CKET
OUT-OF-P0CKET are expenses requiring an outlay of
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OUT-OF-THE-MONEY OPTION
OUT-OF-THE-MONEY OPTION is an option that has
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OUTCOME MEASURE
OUTCOME MEASURE measures to determine the outcome
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OUTPUT VAT
OUTPUT VAT is VAT on a companys
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OUTSOURCE
OUTSOURCE is to obtain goods or services
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OUTSTANDING
OUTSTANDING is the amount owed as a
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OUTSTANDING SHARES
OUTSTANDING SHARES is the number of shares
...Read More
OUTTURN
OUTTURN is what is produced in a
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OVER THE COUNTER
OVER THE COUNTER (OTC) is a U.S.
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OVER-APPLIED FACTORY OVERHEAD
OVER-APPLIED FACTORY OVERHEAD is the amount of
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OVER-BILLING
OVER-BILLING is invoicing in excess of agreed
...Read More
OVERAGE
OVERAGE is that amount, as in money
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OVERALL REVIEW
OVERALL REVIEW, in accounting, is the stage
...Read More
OVERDRAFT
OVERDRAFT is, a. a draft in excess
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OVERHAUL
OVERHAUL is to rebuild, make repairs or
...Read More
OVERHEAD
OVERHEAD is the costs associated with providing
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OVERHEAD ABSORPTION
OVERHEAD ABSORPTION is the term used for
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OVERHEAD BUDGET
OVERHEAD BUDGET shows the expected cost of
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Overhead Expense
In the company's financial reporting documents this
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OVERHEAD RATE
OVERHEAD RATE is calculated by totaling all
...Read More
OVERLEVERAGED
OVERLEVERAGED is a balance sheet condition where
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OVERSIGHT
OVERSIGHT, in management, is overseeing the performance
...Read More
OVERSOLD
OVERSOLD is the state of the market when
...Read More
OVERSTATED
OVERSTATED is when something is represented as
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OVERTRADING
OVERTRADING, in securities, is: a. excessive buying
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OWN WORK CAPITALIZED
OWN WORK CAPITALIZED represents the value of
...Read More
OWNED RECEIVABLES
OWNED RECEIVABLES is receivables carried on the
...Read More
OWNERS DRAW
OWNERS DRAW see PROPRIETORS DRAW.
OWNERS EQUITY
OWNERS EQUITY see SHAREHOLDERS EQUITY.
OWNERS EQUITY RATIO
OWNERS EQUITY RATIO see RETURN ON STOCKHOLDERS
...Read More
There are
172
accounting terms that start with
'O'
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