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