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S as the fifth letter of a
S CORPORATION see SUBCHAPTER S.
S&P 500 see STANDARD AND POORS.
SAB is Staff Accounting Bulletin.
SAFE HARBOR RULE
SAFE HARBOR RULE is a concept in
SAFETY STOCK (SS) or security stock ensures
SALARY is scheduled wages and benefits an
SALE AND LEASEBACK
SALE AND LEASEBACK is a financial transaction,
SALES is the total amount sold within
SALES & MARKETING EXPENSE
SALES & MARKETING EXPENSE normally includes: salaries,
SALES / RECEIVABLES
SALES / RECEIVABLES (Receivables Turnover) is a
SALES ALLOWANCE is an offer of a
SALES AND COLLECTIONS BUDGET
SALES AND COLLECTIONS BUDGET represents one of
SALES BUDGET is the expected sales in
SALES CONTRACT see SALES ORDER.
SALES DISCOUNT is a reduction in the
SALES INVOICE is a document that records
SALES JOURNAL is a record containing a
SALES LEDGER see LEDGER.
SALES MULTIPLE is the most widely used
SALES ORDER, also known as SALES CONTRACT,
SALES PROCEEDS are the sum of the
SALES TAX is a tax levied by
SALES TURNOVER is the total amount sold
SALVAGE VALUE is: a) Realizable value of
SAME STORE SALES
SAME STORE SALES is used when analyzing
SAMPLE SIZE is the number of population
SAMPLING ERROR is the fact that unless
SAMPLING RISK is the possibility that conclusions
SANTIMS is a currency of Latvia.
SAP is an integrated enterprise resource planning
SARBANES-OXLEY ACT (SOX) contains sweeping reforms for
SAS see STATEMENTS OF AUDITING STANDARDS.
SAVINGS ACCOUNTS are client accounts maintained by
SAVINGS DEPOSITS see SAVINGS ACCOUNTS.
SBIC is Small Business Investment Company.
SCA see SUSTAINABLE COMPETITIVE ADVANTAGE.
SCELLINI is a currency of Somalia.
SCHEDULE is an ordered list of times
SCHEDULE K-1 see K-1, SCHEDULE.
SCHILLING is a currency of Austria.
SCIENTER THEORY is based on the word
SCOPE, in accounting, is the type of
SCOPE PARAGRAPH, in accounting, is the paragraph
SCRAP is material that is discarded as
SCRAP VALUE see SALVAGE VALUE.
SDCF is Sales & Distribution Cash Flow.
SEC is the Securities and Exchange Commission.
SECA is Self-Employment Contributions Act of 1954.
SECONDARY MARKET is buyers and sellers willing to
SECURED is an obligation backed by a
SECURED LIABILITY is a liability that has
SECURED TRANSACTION is the right to repossess
SECURITIES FRAUD, in most cases, is nothing
SECURITIZATION is the process of creating a
SECURITY dependent upon usage is: a. a
SECURITY STOCK see SAFETY STOCK.
SEGMENT REVENUE is revenue, including intersegment revenue,
SEGMENTATION is the act of dividing or
SEGREGATED FUND is a pooled investment fund,
SEGREGATION OF DUTIES
SEGREGATION OF DUTIES means assigning different people
SELF-CHECKING DIGIT is where an extra digit
SELF-CONTRUCT ASSETS is the costs incurred to
SELL-IN ACCOUNTING records shipments to wholesalers as
SELL-THROUGH, in retail sales, is the number
SELL-THROUGH ACCOUNTING is where revenue is not
SELLER GUARANTEE DEPOSIT
SELLER GUARANTEE DEPOSIT is a good-faith deposit
SELLING & ADMINISTRATIVE EXPENSE BUDGET
SELLING & ADMINISTRATIVE EXPENSE BUDGET is a
SELLING SHORT is selling securities not yet owned
SEMIVARIALBLE COST is one that varies with
SENIOR DEBT/NOTE are loans or debt securities
SENSEX is a Bombay Stock Exchange Index
SENSITIVE ASSETS are those assets that can
SENSITIVE LIABILITIES normally refers to interest rate
SENSITIVITY ANALYSIS is the analysis of how
SENTI is a currency of Estonia.
SEPARABLE COSTS are all costs (manufacturing, marketing,
SEPARATE DETERMINATION CONCEPT
SEPARATE DETERMINATION CONCEPT holds that each component
SEPARATE VALUATION CONCEPT
SEPARATE VALUATION CONCEPT is a recording and
SERIAL BOND is a bond issue in
SERIES A PREFERRED STOCK
SERIES A PREFERRED STOCK is the first
SERIES B, C, D, ETC. PREFERRED STOCK
SERIES B, C, D, ETC. PREFERRED STOCK
SERVICE BUSINESS is a form of business
SERVICE CHARGE is an additional charge for
SERVICE CHARGE ACCOUNTING
SERVICE CHARGE ACCOUNTING, in property management, is
SERVICE CONTRACT is a contract offered by
SERVICE FEE see SERVICE CHARGE.
SERVICE INVOICE is an invoice associated with
SERVICE LEVEL AGREEMENT
SERVICE LEVEL AGREEMENT (SLA) is performance objectives
SETOFF is the discharge of a debt
SETTLEMENT, in securities, is the conclusion of
SETTLEMENT DATE, in securities, is the date agreed upon
SETTLEMENT DISCOUNT is the discount percentage offered
SETUP COST see FIXED CHARGE.
SEVERANCE TAX is levied on production of
SFAC is Statements of Financial Accounting Concepts.
SFAS is Statement of Financial Accounting Standards
SG&A refers to the indirect overhead costs
SGD is an acronym for SIGNED.
SHARE is one unit of ownership interest
SHARE APPLICATION MONEY
SHARE APPLICATION MONEY is that money received
SHARE BUY-BACK is when a company makes
SHARE CAPITAL is that portion of a
SHARE PREMIUM is the difference between the
SHARE-BASED PAYMENT is a transaction in which
SHAREHOLDER is an individual or company, (including
SHAREHOLDER LOANS include any loans between a
SHAREHOLDER OF RECORD
SHAREHOLDER OF RECORD is any individual or
SHAREHOLDERS EQUITY is total assets minus total
SHAREHOLDERS FUND is equity plus accumulated profits.
SHARPE RATIO, named after William P. Sharpe,
SHELF LIFE specifies the period of time
SHEQALIM (SHEKALIM) is a currency of Israel.
SHEQEL (SHEKEL) is a currency of Israel.
SHILIN is a currency of Somalia.
SHILINGI is a currency of Tanzania.
SHILLING is a currency of Biafra, Kenya,
SHIP IN PLACE
SHIP IN PLACE is sales billed to
SHIPPING DOCUMENT is a document prepared when
SHIPPING NOTICE is a formal notification that
SHORT INTEREST is the total number of
SHORT SALE is the selling of a
SHORT TERM ASSET
SHORT TERM ASSET is an asset expected
SHORT TERM DEBT
SHORT TERM DEBT is any debt owed by
SHORT TERM INVESTMENTS
SHORT TERM INVESTMENTS are fixed income investments that
SHORT TERM LIABILITY
SHORT TERM LIABILITY is a liability that
SHORT-TERM usually encompasses a calendar of 12
SHRINKAGE is: 1. the amount by which
SI&A is Structure Inventory and Appraisal or
SIC (STANDARD INDUSTRIAL CLASSIFICATION) is a U.S.
SIDE POCKET INVESTMENTS
SIDE POCKET INVESTMENTS enable a fund manager
SIGHT DRAFT is a draft which is
SIGN-OFF is approval or agreement, e.g. to
SIGNATURE LOAN is a loan secured by
SIGNIFICANCE is a meaning that is not
SIGNIFICANT DEFICIENCY, in finance, is an internal
SIGNIFICANT RISK is an identified and assessed
SILENT PARTNERSHIP is the relation of partnership
SIMPLE INTEREST is interest computed on principal
SIMPLE JOURNAL ENTRY
SIMPLE JOURNAL ENTRY is a journal entry
SIMULATION is the representation of the operation
SINGLE AUDIT ACT
SINGLE AUDIT ACT is federal legislation requiring
SINGLE-ENTRY BOOKKEEPING is a simple bookkeeping system
SINKING FUND is a sum set apart
SIPS is an acronym for Secure Internet
SISTER COMPANY is similar to the way
SKATIKAS (SKATIKU, SKATIKAI)
SKATIKAS (SKATIKU, SKATIKAI) is a currency of
SKIP PERSON is a transfer of property
SKU is an acronym for Stock Keeping
SLA see Service Level Agreement.
SLIDE ERROR is the incorrect placement of
SLIPPAGE is the difference between estimated transactions
SLIT is Serial-Lot Item Tracking.
SLR see STATUTORY LIQUIDITY RATIO. SLR is
SMA see SPECIAL MEMORANDUM ACCOUNT.
SMALL BUSINESS a business that is privately
SMALL-CAP is a stock with a capitalization,
SMOOTHING is a widely used technique in
SOCIAL CAPITAL is networks, together with shared
SOCIAL COST is the cost to society
SOCIAL ENTITY is the separate existence of
SOES (Small Order Execution System) trading is
SOFT ASSETS are human resources (people, skills
SOFT CLOSE, in accounting, is when journal
SOFT COSTS are those extraneous costs that
SOFT CREDIT see ASSOCIATED CREDIT.
SOFTWARE refers to programs and languages that
SOLD LEDGER see LEDGER.
SOLE PROPRIERTORSHIP is a business structure in
SOLE PROPRIETOR is an individual who owns
SOLES DE ORO
SOLES DE ORO is a currency of
SOLVENCY is a companys long-term ability to
SOM (COM) is a currency of Kyrgyzstan.
SOM (SUM, CYM)
SOM (SUM, CYM) is a currency of
SOMONI is a currency of Tajikistan.
SOP is Statements of Position (within the
SOUND, when used in a financial context,
SOURCE DOCUMENTS are the primary documents used
SOX see SARBANES-OXLEY ACT.
SPE see SPECIAL-PURPOSE ENTITY.
SPECIAL DEPRECIATION are governmental tax incentive measures
SPECIAL INTEREST PURCHASERS
SPECIAL INTEREST PURCHASERS are acquirers that believe they
SPECIAL JOURNAL contains records of original entry
SPECIAL MEMORANDUM ACCOUNT
SPECIAL MEMORANDUM ACCOUNT (SMA) is a sub-account
SPECIAL PURPOSE VEHICLE
SPECIAL PURPOSE VEHICLE (SPV) is an organization
SPECIAL-PURPOSE ENTITY (SPE) is a financing vehicle
SPECIFIC IDENTIFICATION METHOD
SPECIFIC IDENTIFICATION METHOD is an inventory costing
SPECIFIC IDENTIFICATON INVENTORY VALUATION
SPECIFIC IDENTIFICATON INVENTORY VALUATION is a method
SPECIFIC RESEARCH is a method used when
SPECULATOR is an investor who is willing
SPENDING LEVEL is the true expenditure or
SPIN-OFF is a type of corporate reorganization
SPIN-OFF RULING is a legally binding ruling
SPLIT ACCOUNTING, under IAS 39, provides that
SPLIT PAYMENT allows the customer to: a.
SPLIT-INTEREST AGREEMENT, in not-for-profits, is a contribution
SPLIT-OFF POINT is the stage in the
SPOILAGE is materials wasted or spoiled in
SPONTANEOUS ASSETS are assets that arise automatically,
SPONTANEOUS LIABILITIES are obligations that are realized
SPOT COMMODITY is a commodity traded with
SPOT RATE is the price at which
SPOT-CASH is the immediate cash payment on
SPREAD see ASK PRICE.
SPREADSHEET is (1) A multi-column sheet of
SPV see Special Purpose Vehicle.
SQCS is Statement on Quality Control Standards.
SR see STOCK RESERVE.
SRO is Self-Regulatory Organization.
SS see SAFETY STOCK.
SSA is Social Security Administration, Selective Service
SSARS see Statements on Standards for Accounting
STABILIZED INCOME is the projected planned revenue
STABLE DOLLAR ASSUMPTION is when using money
STABLE MONETARY UNIT CONCEPT
STABLE MONETARY UNIT CONCEPT allows accountants to
STABLE UNIT OF MEASURE
STABLE UNIT OF MEASURE, in accounting, assumes
STABLE UNIT OF VALUE
STABLE UNIT OF VALUE see STABLE UNIT
STAFF ACCOUNTANT, on average, is a professional
STAFF MANAGEMENT is the function of managing
STAKE is a share or an interest
STAKEHOLDER is a person, group, organization, or
STALE CHECK is a check that is
STAND-ALONE is where the subject is capable
STANDARD AND POORS
STANDARD AND POORS (S&P) 500 is an
STANDARD COST is production or operating cost
STANDARD COST PRICING
STANDARD COST PRICING is a development of
STANDARD COST SYSTEM
STANDARD COST SYSTEM is an accounting system
STANDARD COSTING is a control method involving
STANDARD DEDUCTIONS is used to reduce income
STANDARD DEVIATION is a statistic used to
STANDARD OF VALUE
STANDARD OF VALUE is the identification of
STANDARD RATE AND DATA SERVICE
STANDARD RATE AND DATA SERVICE (SRDS), in
STANDBY LETTER OF CREDIT
STANDBY LETTER OF CREDIT is a guarantee
STARTUP COSTS or Organization Cost, in the
STAT is an abbreviation of "statistical", e.g.
STATE UNEMPLOYMENT TAX ACT
STATE UNEMPLOYMENT TAX ACT (SUTA), in the
STATED CAPITAL is the declared total amount
STATED VALUE is the per share value
STATEMENT OF ACCOUNTING POLICIES
STATEMENT OF ACCOUNTING POLICIES is normally comprised
STATEMENT OF AFFAIRS
STATEMENT OF AFFAIRS is a specialized form
STATEMENT OF CASH FLOWS
STATEMENT OF CASH FLOWS measures the flow
STATEMENT OF FUND BALANCE
STATEMENT OF FUND BALANCE is part of
STATEMENT OF RETAINED EARNINGS
STATEMENT OF RETAINED EARNINGS is one of
STATEMENT OF STOCKHOLDERS EQUITY
STATEMENT OF STOCKHOLDERS EQUITY is a summary
STATEMENTS OF AUDITING STANDARDS
STATEMENTS OF AUDITING STANDARDS (SAS) provide guidance
STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES
STATEMENTS on STANDARDS for ACCOUNTING and REVIEW
STATISTICAL is making inferences in uncertain situations
STATISTICAL SAMPLING is that part of statistical
STATUTE is an act passed by a
STATUTORY is relating to or created by
STATUTORY ACCOUNT is an involuntary account, which
STATUTORY AUDITOR is normally part of the
STATUTORY CONSOLIDATION is a merger where a
STATUTORY DEDUCTIONS are those deductions that are
STATUTORY LAW is law enacted by the
STATUTORY LIEN is an involuntary lien, which
STATUTORY LIQUIDITY RATIO
STATUTORY LIQUIDITY RATIO (SLR) is a ratio
STATUTORY MERGER is a merger where one
STEAMSHIP CONFERENCE is an agreement between multiple
STEP LEASE is a type of lease
STEP-UP LOAN is a type of home
STEPPED COSTS is a cost that increases
STEWARDSHIP is responsibility for taking good care
STOCK is a. a certificate documenting the
STOCK CERTIFICATE is a certificate establishing ownership
STOCK CONTROL ACCOUNT
STOCK CONTROL ACCOUNT reflects the total amount
STOCK DIVIDEND is a dividend paid in
STOCK INDEX a formalized screened listing of
STOCK OPTION is a contractual right granted
STOCK POWER is a form that permits
STOCK RESERVE (SR) or buffer stock is
STOCK ROTATION RIGHTS
STOCK ROTATION RIGHTS is a contractual stipulation
STOCK SALE is where the equity price
STOCK SPLIT is the issuance of a
STOCK TURNOVER PERIOD
STOCK TURNOVER PERIOD is calculated: Long Term
STOCK TURNS is the number of times
STOCKHOLDER see SHAREHOLDER.
STOCKHOLDERS EQUITY see SHAREHOLDERS EQUITY.
STOCKOUT is running out of inventory, e.g.
STOCKTAKING is the process of counting and
STOP-OR-GO SAMPLING is taking a sample from
STORAGE can be: a. a depository for
STORES are provisions and supplies in inventory
STOTINKA (STOTINKI) is a currency of Bulgaria.
STRAIGHT BOND is the most common debt
STRAIGHT-LINE DEPRECIATION METHOD
STRAIGHT-LINE DEPRECIATION METHOD allows an equal amount
STRAIGHT-LINE METHOD see STRAIGHT-LINE DEPRECIATION METHOD.
STRANDED PLANT is a cost that has
STRAPS is Stated Term Rate Auction Preferred
STRATEGIC ASSET, in relation to the assets
STRATEGIC COST MANAGEMENT
STRATEGIC COST MANAGEMENT is the overall recognition
STRATEGIC GOAL is the milestone the organization
STRATEGIC PERFORMANCE MANAGEMENT
STRATEGIC PERFORMANCE MANAGEMENT provides a detailed blueprint
STRATEGIC PLANNING is the activity of defining
STRATEGY MAP is the visual representation of
STRATIFY is to arrange a population or
STRAW MAN is a weak or imaginary
STREET NAME, in securities, is securities held in
STRIPPED BOND is a bond that can
STRIPPED PRICE, for a preferred stock, is the
STRIPPED YIELD is the annual dollar dividend of
STRIPS, in securities, is dividing a Treasury
STRONG, from a corporate perspective, usually means
STUMPAGE refers to: a. Timber in standing
SUB-PRIME CREDIT CARDS
SUB-PRIME CREDIT CARDS are credit cards offered
SUBCHAPTER S is a legal corporate entity
SUBJECT TO, in accounting, was a type
SUBLEDGER is for the purpose of organizing
SUBLET, in real estate, refers to the
SUBORDINATED DEBENTURE, in securities, is a debt
SUBORDINATED DEBT is debt over which senior
SUBPART F of the Internal Revenue Code
SUBSCRIBER, in securities, is an entity that
SUBSCRIPTION, in securities, is an agreement to
SUBSEQUENT EVENTS affect the client and occur
SUBSIDIARY is a company whose voting stock
SUBSIDIARY BOOKS see SUBSIDIARY LEDGER.
SUBSIDIARY LEDGER is a group of subsidiary
SUBSTANCE OVER FORM
SUBSTANCE OVER FORM is an accounting concept
SUBSTANTIATED is where the subject is supported
SUBSTANTIVE is reality, real rather than apparent,
SUBSTANTIVE AUDIT PROCEDURE
SUBSTANTIVE AUDIT PROCEDURE is a direct test
SUBVENTION is the provision of assistance or
SUCCESSOR AUDITOR is the auditor of a
SUCRE (SUCRES) is a currency of Ecuador.
SUFFICIENCY, in accounting, is a measure of the
SUI is either State Unemployment Insurance (tax)
SUM-OF-THE-YEARS DIGITS (SYD) is the accelerated depreciation
SUMMARY ACCOUNT is a ledger account (such
SUNDRY ACCOUNT is an account where miscellaneous
SUNDRY CREDITORS refers to companies or individuals
SUNDRY DEBTOR is an entity from who
SUNDRY RECEIVABLES represent miscellaneous receivables.
SUNDRY SHAREHOLDERS are a group of miscellaneous
SUNK COST is the cost expended that
SUPERANNUATION is a. the act of discharging
SUPERANNUATION FUND see PENSION FUND.
SUPPLANT is to take the place of
SUPPLIER FINANCING is where the trade assists
SUPPLIERS provide goods or services to an
SUPPLY AND DEMAND
SUPPLY AND DEMAND, in economic theory, the law of
SUPPORTING DOCUMENTS assist in making a case
SUPPRESSED INFLATION means that a situation exists
SUPRANATIONAL is transcending established national boundaries or
SURCHARGE is a charge added on top
SURETY BOND is a contract by which
SURPLUS generally means any excess amount, but
SURVEILLANCE is close watch kept over someone
SUSPENSE ACCOUNT, in accounting, is an account
SUSTAINABILITY ACCOUNTING involves linking sustainability initiatives to the entity's strategy, evaluating
SUSTAINABLE COMPETITIVE ADVANTAGE
SUSTAINABLE COMPETITIVE ADVANTAGE (SCA) is the realization
SUSTAINABLE GROWTH RATE
SUSTAINABLE GROWTH RATE (SGR) shows how fast
SUSTAINING CAPITAL REINVESTMENT
SUSTAINING CAPITAL REINVESTMENT is the periodic capital
SUTA see STATE UNEMPLOYMENT TAX ACT.
SWAPS is when one currency is temporarily
SWAPTIONS are over-the-counter options on swaps.
SWEEPING ACCOUNTS is when an entity zeros
SWIFT CODE, within the context of international
SWOT ANALYSIS is one of the most
SYD see SUM-OF-THE-YEARS-DIGITS.
SYLI (SYLIS) is a currency of Guinea.
SYNDICATE is a group of investment bankers
SYNERGY is the working together of two
SYNTHETIC LEASE is a transaction that appears,
SYSTEMATIC RISK is the risk that is
SYSTRUST ENGAGEMENT is when a CPA tests
accounting terms that start with
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