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Accounting 1

Across
In accounting this means to delay certain revenues or expenses on the income statement until a later, more appropriate time
Usually a person without a four-year or five-year accounting degree employed to record routine financial transactions for smaller companies
Approximate amounts. Accountants use this for depreciation expense, warranty expense, bad debts expense, monthly accruals for utilities, bonuses, income taxes, etc.
The amount of money taken by a business in a particular period
To include in the cost of an asset.
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 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.
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.
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)
A listing of the accounts available in the accounting system in which to record entries. (three words)
A document that discloses important information on bonds or preferred stock.
To receive money in exchange for a promise to repay the amount to the lender.
The term associated with payroll deductions from an employee's gross wages or gross salary.
A detailed financial plan.
A business that sells goods from inventory. The business could be a retailer, wholesaler, distributor, manufacturer, etc.
A "book" containing accounts. For example, he balance sheet and income statement accounts, the detailed, customer account balances for Accounts Receivable.
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.
A cost flow assumption where the oldest costs are assumed to flow out first. This means the recent costs remain on hand.
A term used with standard costs to report a difference between actual costs and standard costs.
Down
A record in the general ledger that is used to collect and store similar information
A current asset account that represents an amount of cash for making small disbursements for postage due, supplies, etc. (two words)
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.
Owner of one or more shares of a corporation's capital stock.
Result from the sale of an asset (other than inventory).
A legal entity organized under state laws that is considered separate from its owners. Ownership is evidenced by shares of stock.
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)
A series of equal amounts at equal time intervals.
The compensation usually associated with executives, managers, professionals, office employees, etc. whose pay is stated on an annual or on a monthly basis.
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.
The compensation earned by employees who are paid on an hourly basis.
An invoice or other document received from a vendor, supplier, etc. usually for goods or services received
A bill issued by a seller of merchandise or by the provider of services
Difference between the value of the assets and the value of the liabilities of something owned
The cash amount (or the cash equivalent) given up for an asset.