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Accounting

Across
Result from the sale of an asset (other than inventory).
A term used with standard costs to report a difference between actual costs and standard costs.
A record in the general ledger that is used to collect and store similar information
A business that sells goods from inventory. The business could be a retailer, wholesaler, distributor, manufacturer, etc.
To receive money in exchange for a promise to repay the amount to the lender.
An invoice or other document received from a vendor, supplier, etc. usually for goods or services received
A current asset account that represents an amount of cash for making small disbursements for postage due, supplies, etc. (two words)
The cash amount (or the cash equivalent) given up for an asset.
A bill issued by a seller of merchandise or by the provider of services
A "book" containing accounts. For example, he balance sheet and income statement accounts, the detailed, customer account balances for Accounts Receivable.
In accounting this word is often included in the title of liability accounts. It means the amount owed by a company as of the balance sheet date, even if the company did not yet receive an invoice from the supplier.
The compensation earned by employees who are paid on an hourly basis.
The result of the sale of an asset for less than its carrying amount
Things that are resources owned by a company and which have future economic value that can be measured and can be expressed in monetary value
A document that discloses important information on bonds or preferred stock.
Approximate amounts. Accountants use this for depreciation expense, warranty expense, bad debts expense, monthly accruals for utilities, bonuses, income taxes, etc.
To include in the cost of an asset.
Down
A class of corporation stock that provides for preferential treatment of dividends: these stockholders will be paid dividends before the common stockholders receive dividends (two words)
It is a long-term (or noncurrent) asset categorized as an intangible asset. It arises when a company acquires another entire business, the cost to purchase the business minus the fair market value of the tangible assets, the intangible assets that can be identified, and the liabilities obtained in the purchase.
The U.S. government agency which has regulatory power over the U.S. stock exchanges and the reporting requirements of the corporations whose stock is traded on those stock exchanges.
A cost flow assumption where the oldest costs are assumed to flow out first. This means the recent costs remain on hand.
A payment. Might be for a significant long term asset, a short term asset (prepaid insurance), a reduction in a liability, or for an immediate expense such as rent.
A detailed financial plan.
Usually a person without a four-year or five-year accounting degree employed to record routine financial transactions for smaller companies
A listing of the accounts available in the accounting system in which to record entries. (three words)
In accounting this means to delay certain revenues or expenses on the income statement until a later, more appropriate time
The term associated with payroll deductions from an employee's gross wages or gross salary.
Owner of one or more shares of a corporation's capital stock.
A legal entity organized under state laws that is considered separate from its owners. Ownership is evidenced by shares of stock.
A liability account in a bank's general ledger that indicates the amounts owed to bank customers for the balances in the customers' individual checking, savings, and certificate of deposit accounts.
The compensation usually associated with executives, managers, professionals, office employees, etc. whose pay is stated on an annual or on a monthly basis.
A series of equal amounts at equal time intervals.
This is the period of time that it will be economically feasible to use an asset. It is used in computing depreciation on an asset. (two words)
The amount of money taken by a business in a particular period
Difference between the value of the assets and the value of the liabilities of something owned