Account Unit 3 page 3 Account balance Unit 3 page 5, 6 Accounting concepts (first six) Accounting cycle Unit 5 page 2, 3, 5 Accounting process Unit 4 page 3 Accounts Payable Unit 2 page 14 Unit 11 page 2 Accounts Receivable Unit 2 page 13 Accounts Receivable aging Unit 10 page 14, 16 Accrual Unit 5 page 7, 9, 13, 14 Accumulate Unit 3 page 7, 18 Accumulated Depreciation Unit 3 page 18, 20 Acid test tool Unit 4 page 10 Adjusting Entry Unit 5 page 4, 7, 10 AFPonline.org 3 AICPA Allowance Unit 6 page 18 Allowance bucket Unit 10 page 10 Allowance for Uncollectible Accts Application controls Unit 8 page 22 Assessments Assets Unit 2 page 3, 13 Audit Unit 1 page 6 Audit trails Authorization Unit 8 page 6, 14, 16 Back to Basics Learning Dynam. Unit 9 page 1 Balance column Unit 3 page 6 Unit 4 page 4 Balance sheet Unit 2 page 4, 12 Balance sheet focus Unit 10 page 14 Bank reconciliation Bank statement, 19 Book value Unit 3 page 20 Business.gov Unit 3 page 47 Byers' Choice, Ltd. Unit 11 page 1 Canceled check Unit 9 page 19 Cap Unit 12 page 13 Careers in accounting Carrying value Cash Unit 9 page 2 Cash equivalents Unit 9 page 2, 23 Cash flow rules Unit 13 page 5 Cash management, 17 Cash paid for merchandise Unit 13 page 9 Cash paid for wages Unit 13 page 11 Cash Payments Journal Unit 7 page 8, 16 Cash Receipts Journal Unit 7 page 8, 15, 18 Cash received from customers Unit 13 page 8 Cash Short and Over Unit 9 page 5, 11 Centralized Unit 8 page 8 CFA Change Fund Unit 9 page 3 Change fund reconciliation Unit 9 page 5 Chart of accounts Unit 3 page 13 Check Checking account Checking account controls Unit 9 page 17 Checks Outstanding Chicago Conservation Center, Inc Unit 10 page 1 CIA Classified Balance Sheet Unit 7 page 26, 30 Closing entries -journal Unit 5 page 29 Closing Entry Unit 5 page 5, 17, 25 CMA Collateral Collusion Unit 8 page 4 Color map Unit 2 page 9 Commercial banking services Common size Balance Sheet Unit 3 page 25 Completeness Conservatism concept Unit 10 page 3 Contra account Unit 3 page 15, 18 Contra revenue accounts Unit 6 page 10
Control environment Unit 8 page 3, 5, 7 Control ledger Unit 7 page 8 Controller Unit 2 page 25 Controls Unit 8 page 2 Corporation Cost concept Unit 2 page 21 Cost of Goods Sold Unit 4 page 12, 20 Unit 6 page 2, 4 Covenants CPA Credit Unit 3 page 3, 5 Credit approval process Credit department Credit period Credit reference Credit report Credit terms Creditor Unit 10 page 8 Unit 11 page 2, 12 Current asset Unit 3 page 26 Unit 7 page 26, 30 Current liabilities Unit 3 page 26 Custody Unit 8 page 15, 16, 21 Custody controls Debit Unit 3 page 3, 5, 6 Debt to worth Decentralized Unit 8 page 9 Default Default values Defined benefit plans Defined contribution plans Deposits in transit Direct method Disaster recovery plan Discount on ST notes payable Discount percentage Discount period Discounts -gross method Unit 6 page 12 Discounts -net method Unit 6 page 12 DOL.gov Unit 12 page 36 Doomsday ratio Unit 9 page 23 Drawee Drawer Dual posting Unit 7 page 21 EEOC Unit 12 page 3 Electronic Funds Transfer Employee performance review Encryption software Equity Unit 2 page 4, 12, 15 Espresso Unit 2 page 3 Ethics in accounting Unit 1 page 6 Exempt Unit 12 page 8 Existence Expenses Unit 2 page 5, 12, 16 Factoring FAF Fair Labor Standard Act Unit 12 page 3 FASAB FASB FASB.org Unit 2 page 47 Federalreserve.gov Unit 9 page 48 FICA Unit 12 page 4, 5, 6 Financing activities Firewalls Fiscal period Unit 5 page 5 Unit 5 page 2, 3, 5 FIT Unit 12 page 5 FOB FOB destination FOB shipping point Freight terms Fundamental accounting equation Unit 2 page 3, 8, 17, 22 FUTA, 12
GAAP GASB General Journal Unit 7 page 8, 15, 20 Gentle Giant Moving Company, Inc. Unit 5 page 1 Goods Available for sale Google.com Unit 7 page 66 Gross Profit Unit 5 page 24, 35 Unit 6 page 2 Gross profit percentage Unit 5 page 35 Hawaii Modular Space, Inc. Unit 3 page 1 IAPPNET.org 2 Income statement Unit 2 page 6, 12, 16, 23 Income statement focus Unit 10 page 14 Income Summary Unit 5 page 25 Income Summary Corral Unit 5 page 26 Independent contractors Unit 12 page 4 Independent reviews Unit 8 page 13 Information system Unit 7 page 3 Input mask Unit 8 page 22 Intangibles Unit 7 page 26 Interest bearing note Interest bearing notes Interested parties Unit 1 page 5 Internal control -elements Unit 8 page 5 Internal control -limitations Unit 8 page 4 Internal control -objectives Unit 8 page 3 Internet Unit 8 page 19 Investing activities Invoice Unit 11 page 3 Journal Unit 4 page 2, 4 Journalizing Unit 4 page 3 Ledger Unit 4 page 3,4,5 Leverage Liabilities Unit 2 page 3, 12, 14 Line of credit Liquidity Unit 7 page 30 List price Maker Manzi Metals Unit 2 page 1 Matching concept Unit 2 page 21 Materiality concept Unit 10 page 3, 5 Medicare Unit 12 page 3, 5 Merchandising firm Unit 6 page 2 Monetary unit concept Monitoring Unit 8 page 5, 6, 10 Multi-step income statement Unit 7 page 24 NACM.org Unit 10 page 56 Non-exempt Unit 12 page 8 Noninterest bearing notes Normal balance Unit 3 page 4, 7 Northern Iowa Die Castings, Inc. Unit 4 page 1 Notes Receivable Not-for-profit Objectivity concept Online Banking Operating activities Operating cycle Owner, Drawing Unit 3 page 18, 19 Partnership Password Unit 8 page 6, 15 Payee Payroll controls Unit 12 page 2 Payroll expense Unit 12 page 10 Payroll -recording in journal Unit 12 page 17 PCAOB.org Unit 8 page 39 Performance reviews Unit 8 page 7, 13 Periodic Inventory System Unit 4 page 12, 16 Periodicity concept Permanent accounts Unit 3 page 22 Perpetual Inventory System Unit 4 page 12, 16, 8, 13, 14
Personal property Personnel policy Petty Cash Fund Unit 9 page 9 Petty cash reimbursement Unit 9 page 11 Phishing Pledging Post-closing trial balance Unit 5 page 31 Posting Unit 4 page 2, 3, 4, 5 Pre-defined formats Premiere Building Maintenance Unit 13 page 1 Pre-numbered documents Unit 8 page 14 Prepaid expenses Unit 5 page 8 Presentation Principal 2 Processing methods Unit 7 page 3 Promissory note Property tax Unit 11 page 7 Proprietorship Purchase discounts -managing Purchase order Purchase requisition Purchases Journal Unit 7 page 8, 13 Quick ratio Unit 9 page 23 Real property Realizable value Reasonableness tests Receiving report REID Unit 5 page 27 Required fields Revenue Unit 2 page 6, 12, 16 Revolving line of credit Rights and obligations Risk assessment Unit 8 page 5, 9 Rochester Motorsports Unit 8 page 1 Roots Market Unit 6 page 1 Rotation of duties Rule makers Salem Printing Unit 7 page 1 Sales discounts Sales Journal Unit 7 page 8, 10 Sales returns and allowances Sales tax Unit 11 page 7 Sarbannes-Oxley Act (SOA) SBA.gov Unit 4 page 67 SEC Secured note Segregation of duties Unit 8 page 4, 6, 16 Service firm Unit 6 page 2, 10 SFAS Short term notes payable Social Security Unit 12 page 3, 5 Special Journals Unit 7 page 6, 8, 10 Spoofing Spy ware Statement of cash flows Unit 13 page 2 Statement of changes in OE Unit 7 page 27 Steps to accounting cycle Unit 5 page 4 Subsidiary Ledger Unit 7 page 8, 9 Subway franchise -Hetrick Unit 12 page 1 SUTA, 12 System controls Unit 7 page 6 T-account Unit 3 page 4, 6, 7, 8 Temporary accounts Unit 3 page 22 Trade discounts Transaction column Unit 4 page 4 Transactions Unit 4 page 2, 3, 10, 13 Trial Balance Unit 3 page 13, 15 Unit 5 page 17 Unadjusted trial balance Unit 5 page 18 Uncollectible Account Expense, 4, 9 Uncollectible Accounts
Unearned revenue Unit 5 page 9, 12 Unsecured note USChamber.com 1 Validation rules Valuation Vendor Virus checking software Voluntary deductions Unit 12 page 12 Voucher Unit 11 page 3 Voucher system documents Withdrawals Unit 2 page 18 Womensbusinesscenter.org Unit 5 page 71 Worker's compensation insurance Worksheet Unit 5 page 17, 20 Write off Unit 10 page 5