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There are 365 accounting terms that start with 'S'

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Terms
Definitions
S as the fifth letter of a...Read More
S CORPORATION see SUBCHAPTER S.
S&P 500 see STANDARD AND POORS.
SAB is Staff Accounting Bulletin.
SAFE HARBOR RULE is a concept in...Read More
SAFETY STOCK (SS) or security stock ensures...Read More
SALARY is scheduled wages and benefits an...Read More
SALE AND LEASEBACK is a financial transaction,...Read More
SALES is the total amount sold within...Read More
SALES & MARKETING EXPENSE normally includes: salaries,...Read More
SALES / RECEIVABLES (Receivables Turnover) is a...Read More
SALES ALLOWANCE is an offer of a...Read More
SALES AND COLLECTIONS BUDGET represents one of...Read More
SALES BUDGET is the expected sales in...Read More
SALES CONTRACT see SALES ORDER.
SALES DISCOUNT is a reduction in the...Read More
SALES INVOICE is a document that records...Read More
SALES JOURNAL is a record containing a...Read More
SALES LEDGER see LEDGER.
SALES MULTIPLE is the most widely used...Read More
SALES ORDER, also known as SALES CONTRACT,...Read More
SALES PROCEEDS are the sum of the...Read More
SALES TAX is a tax levied by...Read More
SALES TURNOVER is the total amount sold...Read More
SALVAGE VALUE is: a) Realizable value of...Read More
SAME STORE SALES is used when analyzing...Read More
SAMPLE SIZE is the number of population...Read More
SAMPLING ERROR is the fact that unless...Read More
SAMPLING RISK is the possibility that conclusions...Read More
SANTIMS is a currency of Latvia.
SAP is an integrated enterprise resource planning...Read More
SARBANES-OXLEY ACT (SOX) contains sweeping reforms for...Read More
SAS see STATEMENTS OF AUDITING STANDARDS.
SAVINGS ACCOUNTS are client accounts maintained by...Read More
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...Read More
SCHEDULE K-1 see K-1, SCHEDULE.
SCHILLING is a currency of Austria.
SCIENTER THEORY is based on the word...Read More
SCOPE, in accounting, is the type of...Read More
SCOPE PARAGRAPH, in accounting, is the paragraph...Read More
SCRAP is material that is discarded as...Read More
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...Read More
SECURED is an obligation backed by a...Read More
SECURED LIABILITY is a liability that has...Read More
SECURED TRANSACTION is the right to repossess...Read More
SECURITIES FRAUD, in most cases, is nothing...Read More
SECURITIZATION is the process of creating a...Read More
SECURITY dependent upon usage is: a. a...Read More
SECURITY STOCK see SAFETY STOCK.
SEGMENT REVENUE is revenue, including intersegment revenue,...Read More
SEGMENTATION is the act of dividing or...Read More
SEGREGATED FUND is a pooled investment fund,...Read More
SEGREGATION OF DUTIES means assigning different people...Read More
SELF-CHECKING DIGIT is where an extra digit...Read More
SELF-CONTRUCT ASSETS is the costs incurred to...Read More
SELL-IN ACCOUNTING records shipments to wholesalers as...Read More
SELL-THROUGH, in retail sales, is the number...Read More
SELL-THROUGH ACCOUNTING is where revenue is not...Read More
SELLER GUARANTEE DEPOSIT is a good-faith deposit...Read More
SELLING & ADMINISTRATIVE EXPENSE BUDGET is a...Read More
SELLING SHORT is selling securities not yet owned...Read More
SEMIVARIALBLE COST is one that varies with...Read More
SENIOR DEBT/NOTE are loans or debt securities...Read More
SENSEX is a Bombay Stock Exchange Index...Read More
SENSITIVE ASSETS are those assets that can...Read More
SENSITIVE LIABILITIES normally refers to interest rate...Read More
SENSITIVITY ANALYSIS is the analysis of how...Read More
SENTI is a currency of Estonia.
SEPARABLE COSTS are all costs (manufacturing, marketing,...Read More
SEPARATE DETERMINATION CONCEPT holds that each component...Read More
SEPARATE VALUATION CONCEPT is a recording and...Read More
SERIAL BOND is a bond issue in...Read More
SERIES A PREFERRED STOCK is the first...Read More
SERIES B, C, D, ETC. PREFERRED STOCK...Read More
SERVICE BUSINESS is a form of business...Read More
SERVICE CHARGE is an additional charge for...Read More
SERVICE CHARGE ACCOUNTING, in property management, is...Read More
SERVICE CONTRACT is a contract offered by...Read More
SERVICE FEE see SERVICE CHARGE.
SERVICE INVOICE is an invoice associated with...Read More
SERVICE LEVEL AGREEMENT (SLA) is performance objectives...Read More
SETOFF is the discharge of a debt...Read More
SETTLEMENT, in securities, is the conclusion of...Read More
SETTLEMENT DATE, in securities, is the date agreed upon...Read More
SETTLEMENT DISCOUNT is the discount percentage offered...Read More
SETUP COST see FIXED CHARGE.
SEVERANCE TAX is levied on production of...Read More
SFAC is Statements of Financial Accounting Concepts.
SFAS is Statement of Financial Accounting Standards...Read More
SG&A refers to the indirect overhead costs...Read More
SGD is an acronym for SIGNED.
SHARE is one unit of ownership interest...Read More
SHARE APPLICATION MONEY is that money received...Read More
SHARE BUY-BACK is when a company makes...Read More
SHARE CAPITAL is that portion of a...Read More
SHARE PREMIUM is the difference between the...Read More
SHARE-BASED PAYMENT is a transaction in which...Read More
SHAREHOLDER is an individual or company, (including...Read More
SHAREHOLDER LOANS include any loans between a...Read More
SHAREHOLDER OF RECORD is any individual or...Read More
SHAREHOLDERS EQUITY is total assets minus total...Read More
SHAREHOLDERS FUND is equity plus accumulated profits.
SHARPE RATIO, named after William P. Sharpe,...Read More
SHELF LIFE specifies the period of time...Read More
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,...Read More
SHIP IN PLACE is sales billed to...Read More
SHIPPING DOCUMENT is a document prepared when...Read More
SHIPPING NOTICE is a formal notification that...Read More
SHORT INTEREST is the total number of...Read More
SHORT SALE is the selling of a...Read More
SHORT TERM ASSET is an asset expected...Read More
SHORT TERM DEBT is any debt owed by...Read More
SHORT TERM INVESTMENTS are fixed income investments that...Read More
SHORT TERM LIABILITY is a liability that...Read More
SHORT-TERM usually encompasses a calendar of 12...Read More
SHRINKAGE is: 1. the amount by which...Read More
SI&A is Structure Inventory and Appraisal or...Read More
SIC (STANDARD INDUSTRIAL CLASSIFICATION) is a U.S....Read More
SIDE POCKET INVESTMENTS enable a fund manager...Read More
SIGHT DRAFT is a draft which is...Read More
SIGN-OFF is approval or agreement, e.g. to...Read More
SIGNATURE LOAN is a loan secured by...Read More
SIGNIFICANCE is a meaning that is not...Read More
SIGNIFICANT DEFICIENCY, in finance, is an internal...Read More
SIGNIFICANT RISK is an identified and assessed...Read More
SILENT PARTNERSHIP is the relation of partnership...Read More
SIMPLE INTEREST is interest computed on principal...Read More
SIMPLE JOURNAL ENTRY is a journal entry...Read More
SIMULATION is the representation of the operation...Read More
SINGLE AUDIT ACT is federal legislation requiring...Read More
SINGLE-ENTRY BOOKKEEPING is a simple bookkeeping system...Read More
SINKING FUND is a sum set apart...Read More
SIPS is an acronym for Secure Internet...Read More
SISTER COMPANY is similar to the way...Read More
SKATIKAS (SKATIKU, SKATIKAI) is a currency of...Read More
SKIP PERSON is a transfer of property...Read More
SKU is an acronym for Stock Keeping...Read More
SLA see Service Level Agreement.
SLIDE ERROR is the incorrect placement of...Read More
SLIPPAGE is the difference between estimated transactions...Read More
SLIT is Serial-Lot Item Tracking.
SLR see STATUTORY LIQUIDITY RATIO. SLR is...Read More
SMA see SPECIAL MEMORANDUM ACCOUNT.
SMALL BUSINESS a business that is privately...Read More
SMALL-CAP is a stock with a capitalization,...Read More
SMOOTHING is a widely used technique in...Read More
SOCIAL CAPITAL is networks, together with shared...Read More
SOCIAL COST is the cost to society...Read More
SOCIAL ENTITY is the separate existence of...Read More
SOES (Small Order Execution System) trading is...Read More
SOFT ASSETS are human resources (people, skills...Read More
SOFT CLOSE, in accounting, is when journal...Read More
SOFT COSTS are those extraneous costs that...Read More
SOFT CREDIT see ASSOCIATED CREDIT.
SOFTWARE refers to programs and languages that...Read More
SOLD LEDGER see LEDGER.
SOLE PROPRIERTORSHIP is a business structure in...Read More
SOLE PROPRIETOR is an individual who owns...Read More
SOLES DE ORO is a currency of...Read More
SOLVENCY is a companys long-term ability to...Read More
SOM (COM) is a currency of Kyrgyzstan.
SOM (SUM, CYM) is a currency of...Read More
SOMONI is a currency of Tajikistan.
SOP is Statements of Position (within the...Read More
SOUND, when used in a financial context,...Read More
SOURCE DOCUMENTS are the primary documents used...Read More
SOX see SARBANES-OXLEY ACT.
SPE see SPECIAL-PURPOSE ENTITY.
SPECIAL DEPRECIATION are governmental tax incentive measures...Read More
SPECIAL INTEREST PURCHASERS are acquirers that believe they...Read More
SPECIAL JOURNAL contains records of original entry...Read More
SPECIAL MEMORANDUM ACCOUNT (SMA) is a sub-account...Read More
SPECIAL PURPOSE VEHICLE (SPV) is an organization...Read More
SPECIAL-PURPOSE ENTITY (SPE) is a financing vehicle...Read More
SPECIFIC IDENTIFICATION METHOD is an inventory costing...Read More
SPECIFIC IDENTIFICATON INVENTORY VALUATION is a method...Read More
SPECIFIC RESEARCH is a method used when...Read More
SPECULATOR is an investor who is willing...Read More
SPENDING LEVEL is the true expenditure or...Read More
SPIN-OFF is a type of corporate reorganization...Read More
SPIN-OFF RULING is a legally binding ruling...Read More
SPLIT ACCOUNTING, under IAS 39, provides that...Read More
SPLIT PAYMENT allows the customer to: a....Read More
SPLIT-INTEREST AGREEMENT, in not-for-profits, is a contribution...Read More
SPLIT-OFF POINT is the stage in the...Read More
SPOILAGE is materials wasted or spoiled in...Read More
SPONTANEOUS ASSETS are assets that arise automatically,...Read More
SPONTANEOUS LIABILITIES are obligations that are realized...Read More
SPOT COMMODITY is a commodity traded with...Read More
SPOT RATE is the price at which...Read More
SPOT-CASH is the immediate cash payment on...Read More
SPREAD see ASK PRICE.
SPREADSHEET is (1) A multi-column sheet of...Read More
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...Read More
SSARS see Statements on Standards for Accounting...Read More
STABILIZED INCOME is the projected planned revenue...Read More
STABLE DOLLAR ASSUMPTION is when using money...Read More
STABLE MONETARY UNIT CONCEPT allows accountants to...Read More
STABLE UNIT OF MEASURE, in accounting, assumes...Read More
STABLE UNIT OF VALUE see STABLE UNIT...Read More
STAFF ACCOUNTANT, on average, is a professional...Read More
STAFF MANAGEMENT is the function of managing...Read More
STAKE is a share or an interest...Read More
STAKEHOLDER is a person, group, organization, or...Read More
STALE CHECK is a check that is...Read More
STAND-ALONE is where the subject is capable...Read More
STANDARD AND POORS (S&P) 500 is an...Read More
STANDARD COST is production or operating cost...Read More
STANDARD COST PRICING is a development of...Read More
STANDARD COST SYSTEM is an accounting system...Read More
STANDARD COSTING is a control method involving...Read More
STANDARD DEDUCTIONS is used to reduce income...Read More
STANDARD DEVIATION is a statistic used to...Read More
STANDARD OF VALUE is the identification of...Read More
STANDARD RATE AND DATA SERVICE (SRDS), in...Read More
STANDBY LETTER OF CREDIT is a guarantee...Read More
STARTUP COSTS or Organization Cost, in the...Read More
STAT is an abbreviation of "statistical", e.g....Read More
STATE UNEMPLOYMENT TAX ACT (SUTA), in the...Read More
STATED CAPITAL is the declared total amount...Read More
STATED VALUE is the per share value...Read More
STATEMENT OF ACCOUNTING POLICIES is normally comprised...Read More
STATEMENT OF AFFAIRS is a specialized form...Read More
STATEMENT OF CASH FLOWS measures the flow...Read More
STATEMENT OF FUND BALANCE is part of...Read More
STATEMENT OF RETAINED EARNINGS is one of...Read More
STATEMENT OF STOCKHOLDERS EQUITY is a summary...Read More
STATEMENTS OF AUDITING STANDARDS (SAS) provide guidance...Read More
STATEMENTS on STANDARDS for ACCOUNTING and REVIEW...Read More
STATISTICAL is making inferences in uncertain situations...Read More
STATISTICAL SAMPLING is that part of statistical...Read More
STATUTE is an act passed by a...Read More
STATUTORY is relating to or created by...Read More
STATUTORY ACCOUNT is an involuntary account, which...Read More
STATUTORY AUDITOR is normally part of the...Read More
STATUTORY CONSOLIDATION is a merger where a...Read More
STATUTORY DEDUCTIONS are those deductions that are...Read More
STATUTORY LAW is law enacted by the...Read More
STATUTORY LIEN is an involuntary lien, which...Read More
STATUTORY LIQUIDITY RATIO (SLR) is a ratio...Read More
STATUTORY MERGER is a merger where one...Read More
STEAMSHIP CONFERENCE is an agreement between multiple...Read More
STEP LEASE is a type of lease...Read More
STEP-UP LOAN is a type of home...Read More
STEPPED COSTS is a cost that increases...Read More
STEWARDSHIP is responsibility for taking good care...Read More
STOCK is a. a certificate documenting the...Read More
STOCK CERTIFICATE is a certificate establishing ownership...Read More
STOCK CONTROL ACCOUNT reflects the total amount...Read More
STOCK DIVIDEND is a dividend paid in...Read More
STOCK INDEX a formalized screened listing of...Read More
STOCK OPTION is a contractual right granted...Read More
STOCK POWER is a form that permits...Read More
STOCK RESERVE (SR) or buffer stock is...Read More
STOCK ROTATION RIGHTS is a contractual stipulation...Read More
STOCK SALE is where the equity price...Read More
STOCK SPLIT is the issuance of a...Read More
STOCK TURNOVER PERIOD is calculated: Long Term...Read More
STOCK TURNS is the number of times...Read More
STOCKHOLDER see SHAREHOLDER.
STOCKHOLDERS EQUITY see SHAREHOLDERS EQUITY.
STOCKOUT is running out of inventory, e.g....Read More
STOCKTAKING is the process of counting and...Read More
STOP-OR-GO SAMPLING is taking a sample from...Read More
STORAGE can be: a. a depository for...Read More
STORES are provisions and supplies in inventory...Read More
STOTINKA (STOTINKI) is a currency of Bulgaria.
STRAIGHT BOND is the most common debt...Read More
STRAIGHT-LINE DEPRECIATION METHOD allows an equal amount...Read More
STRAIGHT-LINE METHOD see STRAIGHT-LINE DEPRECIATION METHOD.
STRANDED PLANT is a cost that has...Read More
STRAPS is Stated Term Rate Auction Preferred...Read More
STRATEGIC ASSET, in relation to the assets...Read More
STRATEGIC COST MANAGEMENT is the overall recognition...Read More
STRATEGIC GOAL is the milestone the organization...Read More
STRATEGIC PERFORMANCE MANAGEMENT provides a detailed blueprint...Read More
STRATEGIC PLANNING is the activity of defining...Read More
STRATEGY MAP is the visual representation of...Read More
STRATIFY is to arrange a population or...Read More
STRAW MAN is a weak or imaginary...Read More
STREET NAME, in securities, is securities held in...Read More
STRIPPED BOND is a bond that can...Read More
STRIPPED PRICE, for a preferred stock, is the...Read More
STRIPPED YIELD is the annual dollar dividend of...Read More
STRIPS, in securities, is dividing a Treasury...Read More
STRONG, from a corporate perspective, usually means...Read More
STUMPAGE refers to: a. Timber in standing...Read More
SUB-PRIME CREDIT CARDS are credit cards offered...Read More
SUBCHAPTER S is a legal corporate entity...Read More
SUBJECT TO, in accounting, was a type...Read More
SUBLEDGER is for the purpose of organizing...Read More
SUBLET, in real estate, refers to the...Read More
SUBORDINATED DEBENTURE, in securities, is a debt...Read More
SUBORDINATED DEBT is debt over which senior...Read More
SUBPART F of the Internal Revenue Code...Read More
SUBSCRIBER, in securities, is an entity that...Read More
SUBSCRIPTION, in securities, is an agreement to...Read More
SUBSEQUENT EVENTS affect the client and occur...Read More
SUBSIDIARY is a company whose voting stock...Read More
SUBSIDIARY BOOKS see SUBSIDIARY LEDGER.
SUBSIDIARY LEDGER is a group of subsidiary...Read More
SUBSTANCE OVER FORM is an accounting concept...Read More
SUBSTANTIATED is where the subject is supported...Read More
SUBSTANTIVE is reality, real rather than apparent,...Read More
SUBSTANTIVE AUDIT PROCEDURE is a direct test...Read More
SUBVENTION is the provision of assistance or...Read More
SUCCESSOR AUDITOR is the auditor of a...Read More
SUCRE (SUCRES) is a currency of Ecuador.
SUFFICIENCY, in accounting, is a measure of the...Read More
SUI is either State Unemployment Insurance (tax)...Read More
SUM-OF-THE-YEARS DIGITS (SYD) is the accelerated depreciation...Read More
SUMMARY ACCOUNT is a ledger account (such...Read More
SUNDRY ACCOUNT is an account where miscellaneous...Read More
SUNDRY CREDITORS refers to companies or individuals...Read More
SUNDRY DEBTOR is an entity from who...Read More
SUNDRY RECEIVABLES represent miscellaneous receivables.
SUNDRY SHAREHOLDERS are a group of miscellaneous...Read More
SUNK COST is the cost expended that...Read More
SUPERANNUATION is a. the act of discharging...Read More
SUPERANNUATION FUND see PENSION FUND.
SUPPLANT is to take the place of...Read More
SUPPLIER FINANCING is where the trade assists...Read More
SUPPLIERS provide goods or services to an...Read More
SUPPORTING DOCUMENTS assist in making a case...Read More
SUPPRESSED INFLATION means that a situation exists...Read More
SUPRANATIONAL is transcending established national boundaries or...Read More
SURCHARGE is a charge added on top...Read More
SURETY BOND is a contract by which...Read More
SURPLUS generally means any excess amount, but...Read More
SURVEILLANCE is close watch kept over someone...Read More
SUSPENSE ACCOUNT, in accounting, is an account...Read More
SUSTAINABILITY ACCOUNTING involves linking sustainability initiatives to the entity's strategy, evaluating...Read More
SUSTAINABLE COMPETITIVE ADVANTAGE (SCA) is the realization...Read More
SUSTAINABLE GROWTH RATE (SGR) shows how fast...Read More
SUSTAINING CAPITAL REINVESTMENT is the periodic capital...Read More
SUTA see STATE UNEMPLOYMENT TAX ACT.
SWAPS is when one currency is temporarily...Read More
SWAPTIONS are over-the-counter options on swaps.
SWEEPING ACCOUNTS is when an entity zeros...Read More
SWIFT CODE, within the context of international...Read More
SWOT ANALYSIS is one of the most...Read More
SYD see SUM-OF-THE-YEARS-DIGITS.
SYLI (SYLIS) is a currency of Guinea.
SYNDICATE is a group of investment bankers...Read More
SYNERGY is the working together of two...Read More
SYNTHETIC LEASE is a transaction that appears,...Read More
SYSTEMATIC RISK is the risk that is...Read More
SYSTRUST ENGAGEMENT is when a CPA tests...Read More
There are 365 accounting terms that start with 'S'