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There are 305 accounting terms that start with 'P'

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Terms
Definitions
P as the fifth letter in a...Read More
P&A, dependent upon usage, can be: Parts...Read More
P&L see PROFIT AND LOSS STATEMENT. ...Read More
P/E RATIO (PRICE/EARNINGS RATIO) is a stock...Read More
PA is Public Accountant.
PA'ANGA is a currency of Tonga.
PAC BOND is a planned amortization class...Read More
PACKING CREDIT is any loan or advance...Read More
PACKING LIST is a statement of the...Read More
PACKING SLIP see PACKING LIST.
PAID IN SURPLUS see PAID-IN-CAPITAL.
PAID-IN-CAPITAL is capital received from investors for...Read More
PAID-UP CAPITAL is the total amount paid...Read More
PAPER is: a. amount received, by a...Read More
PAPER GAIN (LOSS) is an unrealized capital...Read More
PAR VALUE is a. the maturity value...Read More
PARALLEL PROCESSING is the simultaneous performance of...Read More
PARALLEL SIMULATION TESTING is the simultaneous performance...Read More
PARENT COMPANY is a company of which...Read More
PARENT ENTITY see PARENT COMPANY.
PARETO PRINCIPLE/LAW see 80 - 20 RULE.
PARI PASSU is to do or apply...Read More
PARITY BIT is a redundant bit added...Read More
PARTNERSHIP is an unincorporated business that has...Read More
PAS could mean: Personal Accounting System, Personnel...Read More
PASS-THROUGH is a mortgage or asset-backed security...Read More
PASS-THROUGH GRANTS as defined under GASB Statement...Read More
PASSIVE ACTIVITY is defined in the US...Read More
PASSWORD is a sequence of characters required...Read More
PATACA is a currency of Macao.
PATENT is a legal form of protection...Read More
PAY CYCLE is a set of rules...Read More
PAYABLE is an amount awaiting payment to...Read More
PAYABLE TO SHAREHOLDERS normally refers to distribution...Read More
PAYABLES TURNOVER is calculated: Payables Turnover =...Read More
PAYBACK PERIOD, in capital budgeting, is the...Read More
PAYDOWN is the systematic reduction in principal of...Read More
PAYMENT is the satisfaction of a debt...Read More
PAYMENT DUE DATE is the date on...Read More
PAYMENT ON ACCOUNT see ON ACCOUNT.
PAYMENT TERMS is the legal or contractual...Read More
PAYOUT RATIO is dividends paid divided by...Read More
PAYROLL, dependent upon usage, can mean a....Read More
PAYROLL BURDEN, in the U.S., includes the...Read More
PAYROLL VARIANCE is the difference between actual...Read More
PBC LIST (PROVIDED BY CLIENT LIST) is...Read More
PBT see PROFIT BEFORE TAXES.
PC is an acronym for Professional Corporation...Read More
PCPS is Private Companies Practice Section.
PDI can mean Personal Disposable Income or...Read More
PEACHTREE is commercial accounting software developed and...Read More
PEAK is the period of maximal use...Read More
PEER REVIEW, in accounting, is a practice...Read More
PEG RATIO compares earnings growth and the...Read More
PEGBOARD SYSTEM see ONE-WRITE SYSTEM.
PENCE is a currency of Falkland Islands,...Read More
PENDING usually refers to either: 1. Not...Read More
PENGÖ is a currency of Hungary.
PENNY STOCKS are those securities that are...Read More
PENNY STOCK RULES, SEC Rule 15g-9, known...Read More
PENSION is a regular payment to a...Read More
PENSION FUND is a fund reserved to...Read More
PENSION MAXIMIZATION is a controversial strategy, often...Read More
PEP see PERSONAL EQUITY PLAN.
PER CAPITA INCOME is the mean income...Read More
PER DIEM is a. one every day...Read More
PERCENTAGE DESIGN, in construction, is the percentage...Read More
PERCENTAGE LEASE is a type of lease...Read More
PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING is...Read More
PERFORMANCE BUDGET is a budget format that...Read More
PERFORMANCE INDICATORS are those empirical data points...Read More
PERFORMING ASSET is an asset that provides...Read More
PERIOD COST is an expense that is...Read More
PERIODIC VALUATION allows for the determination on...Read More
PERIODICITY CONCEPT is the concept that each...Read More
PERMANENCE is the quality or state of...Read More
PERMANENT ACCOUNTS see REAL ACCOUNTS.
PERMANENT AUDIT DOCUMENTATION includes items of continuing...Read More
PERPETRATE is to carry out an action,...Read More
PERPETUAL is a fixed income security with no...Read More
PERPETUAL INVENTORY is an inventory accounting system...Read More
PERPETUAL SUCCESSION is one of the legal...Read More
PERPETUAL VALUATION see MARKET VALUE.
PERPETUITY, in finance, is an annuity payable...Read More
PERSISTENT EARNINGS is the level of earnings,...Read More
PERSONAL ACCOUNTS represents money due to or...Read More
PERSONAL EQUITY is that portion of equity...Read More
PERSONAL EQUITY PLAN (PEP) was an investment...Read More
PERSONAL LOAN is a short-term loan that...Read More
PERSONAL PROPERTY means property of any kind...Read More
PERSONNEL is the department that maintains records...Read More
PERSUASIVE is having the power to influence....Read More
PERT is Program Evaluation and Review Technique.
PERTURBATION CONTROL is a restriction control to...Read More
PERVASIVE is having the ability to permeate....Read More
PERVASIVENESS OF ESTIMATES means that the estimates...Read More
PESETA is a currency Spain.
PESO is a currency of Argentina, Bolivia,...Read More
PESO BOLIVIANO is a currency of Bolivia.
PESO ORO is a currency of Colombia,...Read More
PETTY is small and of little importance.
PETTY CASH, normally, is an account and...Read More
PFENNIG is a currency of Germany.
PHANTOM PROFIT is hypothetical profit, i.e., no...Read More
PHINet is Prentice-Hall's Information Network.
PHYSICAL INVENTORY is the counting of all...Read More
PHYSICAL STOCK-TAKE see PHYSICAL INVENTORY.
PIASTRE is a currency of Cambodia, Laos,...Read More
PICKUP, in securities, is the higher yield obtained...Read More
PICPA is Pennsylvania Institute of Certified Public...Read More
PIECEMEAL OPINION is an expression of an opinion...Read More
PIERCING THE CORPORATE VEIL is a legal...Read More
PIGGYBACK, dependent upon usage, can mean: 1....Read More
PINK PEARL is a type of a...Read More
PINK SHEETS is a privately owned company...Read More
PIPE (Private Investment in Public Equity) refers...Read More
PISCAN DOCUMENT, a precursor of double entry...Read More
PISO is a currency of the Philippines.
PITI is an acronym for Principal, Interest,...Read More
PLACEMENT is bank depositing Eurodollars with (selling...Read More
PLANT ASSET is a non-current physical asset...Read More
PLEDGE is a. the transfer or assignment...Read More
PLEDGE BOND see PLEDGED REVENUES.
PLEDGED ACCOUNTS RECEIVABLE is short-term borrowing from...Read More
PLEDGED ASSET is an asset that is...Read More
PLEDGED REVENUES is funds generated from revenues...Read More
PLS see PROFIT AND LOSS SHARING.
PLUG is a variable that handles financial...Read More
PLUG NUMBER see COST OF GOODS SOLD.
PLUM is an investment with a healthy...Read More
PMSI is Purchase-Money Security Interest; it is...Read More
PNL is Profit and Loss (statement/analysis; business/accounting)....Read More
POB is Public Oversight Board.
POINT OF is a positional determinant or...Read More
POINTS are additional fee paid to a...Read More
POISON PILL is where the targeted company...Read More
POLITICAL COSTS HYPOTHESIS predicts that firms with...Read More
POOL is: 1. a group of people...Read More
POOLING OF INTEREST METHOD is an accounting...Read More
POOLING-OF-INTERESTS, in the US, is the method...Read More
POP see PROOF OF POSTING.
PORTFOLIO is a term for describing all...Read More
PORTFOLIO DISCOUNT is an amount or percentage...Read More
POS is Point-Of-Sale.
POSITIVE ACCOUNTING THEORY is where theorists tend...Read More
POSITIVE ASSURANCE, in accounting, is a statement as...Read More
POSITIVE CONFIRMATION is the positive form of...Read More
POSITIVE REQUEST see POSITIVE CONFIRMATION.
POST is the transfer of accounting entries...Read More
POST DATE is placing on a document...Read More
POSTING, in bookkeeping, is to list on...Read More
POSTULATE, in logic, is a proposition that...Read More
POUND is a currency of Biafra, Cyprus,...Read More
PPBS is PPBS is Program Planning Budgeting...Read More
PPE can mean either Property, Plant, and...Read More
PPI see PRODUCER PRICE INDEX.
PPS see PROBABILITY PROPORTIONAL TO SIZE SAMPLING.
PPV is Purchase Price Variance.
PR is an acronym for, among others,...Read More
PRACTICAL CAPACITY is where the cost of...Read More
PRE-OPERATING COSTS are costs that are deferred...Read More
PRE-TAX INCOME/PROFIT see PROFIT BEFORE TAXES.
PREDECESSOR AUDITOR is the auditor of a...Read More
PREDICTOR RATIOS: Most ratios are descriptive in...Read More
PREEMPTIVE RIGHT is the right of a...Read More
PREFERENCE SHARE see PREFERRED STOCK.
PREFERENCE SHARE CAPITAL is capital raised by...Read More
PREFERRED BIDDER is the bidder who is...Read More
PREFERRED CREDITOR is a creditor whose account...Read More
PREFERRED STOCK, usually, non-voting capital stock that...Read More
PREMISE OF VALUE is an assumption regarding...Read More
PREMIUM BOND is a bond selling above its...Read More
PREMIUM ON CAPITAL STOCK is excess received...Read More
PREPAID EXPENSES are amounts that are paid...Read More
PREPAID RENT see PREPAID EXPENSES.
PREPAYMENT is the payment of all or...Read More
PREPAYMENT RISK, in the area of mortgage-backed securities,...Read More
PREREFUNDING is the the issuing of new...Read More
PRESCRIBED SECURITY generally means any bond, debenture,...Read More
PRESENT VALUE is the discounted value of...Read More
PRETAX INCOME is a profitability measure that looks...Read More
PREVENTATIVE CONTROL is a control designed to...Read More
PRICE is the property of having material...Read More
PRICE CEILING is a government-imposed limit on...Read More
PRICE EARNING RATIO see PRICE EARNINGS MULTIPLE.
PRICE EARNINGS MULTIPLE: The price-earnings ratio (P/E)...Read More
PRICE ELASTICITY is the degree to which...Read More
PRICE FIXING is an illegal practice where...Read More
PRICE MIX is the value of the...Read More
PRICE TO BOOK is a financial ratio...Read More
PRICE TO CASH FLOW is a measure...Read More
PRICE TO EARNINGS RATIO (P/E) is a...Read More
PRICE TO REVENUE is a financial ratio...Read More
PRICE TO SALES see PRICE TO REVENUE.
PRIMARY DATA is data that has not...Read More
PRIMARY DEALER is a designation given by...Read More
PRIMARY MARKET is the first sale of...Read More
PRIME BROKERS are providers of back-office administration...Read More
PRIME COST is equal to the sum...Read More
PRIME RATE is the interest rate that...Read More
PRINCIPAL is: a. a person who has...Read More
PRINCIPAL AUDITOR is the auditor responsible for...Read More
PRINCIPLES-BASED ACCOUNTING provides for few exact rules...Read More
PRIOR PERIOD refers to accounting periods that...Read More
PRIVATE CORPORATION is a corporation that ownership...Read More
PRIVATE EQUITY is equity securities of unlisted...Read More
PRIVATE LEDGER see LEDGER.
PRIVATE PLACEMENT is investments in companies that...Read More
PRIVATE PLACEMENT (DEBT) is the sale of...Read More
PRO RATA is the basis for allocating...Read More
PRO-FORMA is to provide in advance to...Read More
PRO-FORMA FINANCIAL STATEMENT is a financial statement...Read More
PRO-FORMA INVOICE is a price quote. It...Read More
PROBABILITY PROPORTIONAL TO SIZE SAMPLING (PPS) is...Read More
PROBABLE an event happening is probable if...Read More
PROCEEDS, generally in business, is the total...Read More
PROCESS is to subject to a process...Read More
PROCESS ACCOUNTING see PROCESS COSTING.
PROCESS COSTING is a method of cost...Read More
PROCESSING CONTROL, in accounting, is an internal...Read More
PROCUREMENT, from a business perspective, is the...Read More
PRODUCER PRICE INDEX (PPI) measures the average...Read More
PRODUCT is: a. the end result of...Read More
PRODUCT COST is cost of inventory on...Read More
PRODUCT INVOICE is an invoice associated with...Read More
PRODUCT MIX involves planning and developing the...Read More
PRODUCTION is the creation of value or...Read More
PRODUCTION BUDGET is used to propose how...Read More
PRODUCTIVE ACTIVITY usually is defined as including...Read More
PRODUCTIVITY is a measured relationship of the...Read More
PRODUCTIVITY RATIO is the ratio of outputs...Read More
PROFESSIONAL FEE is that fee charged for...Read More
PROFESSIONAL INVOICE is an invoice associated with...Read More
PROFESSIONAL SERVICES are those services offered by...Read More
PROFESSIONAL SUBSCRIBER means all other persons who...Read More
PROFIT is the excess of revenues over...Read More
PROFIT & LOSS ACCOUNT shows the net...Read More
PROFIT AFTER TAX (PAT) is the net...Read More
PROFIT AND LOSS SHARING (PLS) is the...Read More
PROFIT AND LOSS STATEMENT (P&L) is also...Read More
PROFIT BEFORE TAXES (PBT) is a profitability...Read More
PROFIT CENTER is a section of an...Read More
PROFIT MARGIN ON SALES is: a. Gross...Read More
PROFIT MULTIPLE: Profit and sales multiples are...Read More
PROFITABILITY is companys ability to generate revenues...Read More
PROFITABILITY RATIOS are measures of performance showing...Read More
PROGRAM BUDGET is a budget wherein inputs...Read More
PROGRESS BILLINGS are interim billings for construction...Read More
PROGRESSIVE TAX is an income tax system...Read More
PROJECTION is an approximation of future events....Read More
PROMISES FOR THE FUTURE is not a...Read More
PROMISSORY NOTE, usually just called a note,...Read More
PROMOTIONAL ALLOWANCES are offered by manufacturers to...Read More
PROOF OF CASH is a reconciliation of...Read More
PROOF OF POSTING (POP) is: a. to...Read More
PROPORTIANATE UNIT CONCEPT is where a value...Read More
PROPRIERTORSHIP see SOLE PROPRIERTORSHIP.
PROPRIETARY is an account, item, or information...Read More
PROPRIETARY ASSET, usually, is any asset that...Read More
PROPRIETARY THEORY is where no fundamental distinction...Read More
PROPRIETORS DRAW is when a business proprietor...Read More
PROPRIETORS FUNDS is owners capital plus net...Read More
PROSPECTIVE FINANCIAL STATEMENTS are either financial forecasts...Read More
PROSPECTIVE PAYMENT SYSTEM (PPS), in healthcare, is...Read More
PROSPECTIVE REIMBURSEMENT, in healthcare, is a reimbursement...Read More
PROSPECTUS is the disclosure document for an...Read More
PROVISION, generally, is to prepare in advance...Read More
PROVISION FOR CREDIT LOSSES, in lending institutions,...Read More
PROX see PROXIMO.
PROXIMO (usually abbreviated to PROX) means of...Read More
PROXY is a person authorized to act...Read More
PRUDENCE is having foresight and caution along...Read More
PRUDENCE CONCEPT, otherwise known as conservatism, says...Read More
PTI is Pretax Income.
PUBLIC ACCOUNTING means the performance of or...Read More
PUBLIC CORPORATION is a corporation formed by...Read More
PUBLIC DEBT OFFICE, in the U.S., is...Read More
PUBLIC FUNDS is money funded in government...Read More
PUBLIC OFFERING is the sale of a...Read More
PUBLIC OWNERSHIP is either: a. Government ownership...Read More
PULA is a currency of Botswana.
PUNT is a currency of Republic of...Read More
PURCHASE ACCOUNT is an account in which...Read More
PURCHASE AGREEMENT is a contract stating the...Read More
PURCHASE AND INSTALLMENT SALEBACK, in real estate,...Read More
PURCHASE AND LEASEBACK see SALE AND LEASEBACK.
PURCHASE DISCOUNT is a reduction in the...Read More
PURCHASE METHOD is accounting for an acquisition...Read More
PURCHASE MONEY AGREEMENT is an agreement under...Read More
PURCHASE MONEY INTEREST is that interest associated...Read More
PURCHASE MONEY MORTGAGE (PMM) is seller financing...Read More
PURCHASE ORDER is a written authorization for...Read More
PURCHASE REQUISITION is a written request for...Read More
PURCHASE RETURNS is a contra purchase account...Read More
PURCHASES BUDGET is a budget of the...Read More
PURCHASES LEDGER see LEDGER.
PURCHASING POWER is the value of a...Read More
PURE COST is any direct readily verifiable...Read More
PURE RESEARCH is motivated exclusively by the...Read More
PUSH-DOWN ACCOUNTING, in acquisitions, is an exception...Read More
PUSH-PULL STRATEGY is the effective simultaneous use...Read More
PUT OPTION is the right but not...Read More
PUT WARRANT is a security that, in...Read More
PUTABLE BOND is a bond that contains a...Read More
PV CHART is Profit-Volume Chart.
There are 305 accounting terms that start with 'P'