PART 01
1. AAE (Advances Against Exchange)
2. ABC classification method
3. abnormal gain
4. abnormal losses
5. abnormal spoilage
6. absorption costing
7. account analysis method
8. account statement
9. accounting rate of return
10. Accounts payable
11. accrual accounting rate-of-return (AARR)
12. accrual basis
13. accrued
14. action controls
15. activity
16. activity cost centre
17. activity cost drivers
18. activity measure
19. activity-based budgeting (ABB)
20. activity-based cost management
21. activity-based costing (ABC)
22. activity-based management (ABM)
23. actual cost
24. actual costing
25. advances
26. advertising
27. affiliated
28. aims
29. allocate
30. allocation base
31. allowable costs
32. allowance
33. amalgamation
34. amendment
35. ammunition machine
36. Annuity method of depreciation
37. answer machine
38. anticipated profit
39. appeal
40. applicable
41. apportionment
42. appraisal costs
43. arbitrage
44. arbitrary allocation
45. architect's certificate
46. articles of incorporation
47. artificial cost
48. artificial person
49. aspiration level
50. assets - ativoattached
51. assignable causes
52. attainable standards
53. attention directing
54. attorney
55. attorney-at-law
56. audit adjustment
57. auditing
58. autonomy
59. average cost
60. average waiting time
61. average
62. avoidable cost
63. back to back
64. back flush costing
65. bad debt
66. bailout
67. balance of payments
68. Balance sheet
69. balance sheet –
70. balanced scorecard
71. balancing allowance
72. balancing charge
73. bankrupt
74. bankruptcy
75. barrister
76. basic cost standards
77. batch costing
78. batch production functional layout
79. batch-level costs
80. batch-related activities
81. behavioral controls
82. benchmarking
83. bid bond
84. bidder
85. bill of materials
86. blanket overhead rate
87. bonus
88. book entry
89. book value
90. book value
91. borrower
92. borrowing
93. bottleneck
94. bottom-up budget setting
95. bounded rationality
96. branch
97. brand-sustaining expenses
98. breach of contract
99. break-even chart
100.
breakeven point
101.
break-even point
102.
budget
103.
budget
104.
budgetary slack
105.
budget-constrained style
106.
budgeted activity
107.
budgeted costs
108.
budgeted hours of input
109.
budgeted hours of output
110.
budgeted indirect-cost rate
111.
budgeted overhead rates
112.
budgeting
113.
buildings 114.
bundled product
115.
business and sustaining activities
PART 02
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business corporation (EUA)
business day
business function costs
business process re-engineering
buying commission
bylaws
byproduct
cable transfer
capacity usage ratio
capital allowances
capital asset pricing model
capital budgeting
capital expenditure
capital market line
capital rationing
carrying costs
cash basis
cash book
cash budget
cash payment
cash
cash-flow
cause-and-effect allocations
cause-and-effect diagram
cellular manufacturing
certificate management accountant (CMA)
certificate of incorporation
chart of accounts checking account
chief financial officer (CFO)
choice criterion
clan controls
close corporation
COD (cash on delivery)
coefficient of determination
coefficient of variation
collection
commercial law
commission –
committed costs
committed resources
commodity exchange common cost
common law –
common share common stock compensation complaint complete reciprocated cost
164.
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213.
complexity-related costs
composite product unit
compound interest compounding interest
conclusive pricing
conference method
conformance quality
constant gross profit percentage method
constant gross-margin percentage NRV method
constraint
contingency theory
continuous budgeting
continuous improvement
continuous improvement budgeted cost
contract costing
contribution graph
contribution income statement
contribution margin
contribution margin per unit
contribution margin percentage
contribution margin ratio
control account
control chart
controllability
controllability principle
controllable contribution
controllable cost
controllable investment
controllable usage variance
controller
conversion cost
copyright
corporate ethics
corporate name
corporate objectives
corporate planning
corporation
correlation
correlation coefficient
correspondent bank
cost
cost accounting
cost accounting standards board (CASB)
cost accumulation
cost allocation
cost application base
cost assignment
cost center
cost driver
cost efficient
214.
215.
216.
217.
218.
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220.
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226.
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228.
229.
cost estimation
cost function
cost hierarchy
cost incurrence
cost leadership
cost management
cost measures
cost object
cost obviation concept
cost of capital
cost of goods manufactured
cost of prediction error
cost of quality (COQ)
cost of quality report
cost of resources supplied
cost of resources used
PART 03
230.
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274.
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276.
277.
cost of sales
cost of unused capacity
cost of work certified
cost pool
cost predictions
cost smoothing
cost tracing
cost-allocation base
cost-benefit analysis
cost-benefit analysis
cost-benefit approach
cost-plus and mark-up transfer prices
cost-plus pricing
costs of non-compliance
costs of non-conformance
costs of quality compliance
costs of quality conformance
cost-volume-profit (CVP) analysis
counsel
CPA (Certified Public Accountant)
credit
criminal law
cultural controls
cumulative average-time learning model
current assets
current cost
current liabilities
current
customer cost hierarchy
customer life-cycle costs
customer perspective
customer profitability analysis
customer retention rate
customer service
customer-response time
customer-sustaining activities
customs broker
cybernetic system
cycle time
cycle time measures
DBA (doing business as) dead file
dealer
debit
debt assumption
debt
decentralization
decision model
278.
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326.
327.
decision package
decision table
decision tree
decision-relevant approach
decreasing returns to scale
default
defaulter –
defective work
deferred
deficit
degree of operating leverage
demand deposit
denominator level
denominator-level variance
Department of the Treasury (US)
dependent variable
depositary depreciation tax shields
depreciation –
design of products, services, or processes
designed-in costs
dialogue machine
differential cash flow
differential cost
differential revenue
direct allocation method
direct cost
direct costing
direct costs of a cost object
direct labor
direct labor
direct labor hour rate
direct manufacturing labor costs
direct material costs
direct materials
direct materials inventory
direct materials mix variance
direct materials percentage method
direct materials yield variance
direct method
direct wages percentage method
discount rate
discount rate of return
discounted cash flow
discounted cash flow (DCF) method
discounted payback method
discounted present value
discounting
discretionary costs
discretionary expense centers
328.
329.
330.
331.
332.
333.
334.
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338.
339.
340.
341.
342.
343.
344.
distribution
divisional contribution
divisional net profit before taxes
divisionalized organizational structure
down payment
downsizing
downward demand spiral
draft
dual pricing
dual-rate cost-allocation method
dual-rate transfer pricing
due date
dues dumping
duration drivers
dysfunctional decision making
earnings
PART 04
345.
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385.
386.
387.
388.
389.
390.
391.
392.
economic order quantity (EOQ)
economic value added (EVA)
effectiveness
effectiveness tests
efficiency
efficiency tests
efficiency variance
effort
embezzlement
employee empowerment
employee
enclosed
engineered costs
engineered targets
engineering methods
engineering studies
entertainment entity –
entry –
EPP (export prepayment) equity –
equivalent annual cost method
equivalent production
equivalent units
estimated net realizable value (NRV) method
event
ex post budget adjustments
ex post variance analysis
exchange broker
exchange rate excise tax
executive officer
expected monetary value
expected net present value
expected value
expected value of perfect information
expense centers
experience curve
expired
export tax
external failure costs
facilities
facility-sustaining activities
facility-sustaining costs
factory overhead costs
favorable variance
feedback
feedback control
393.
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feedback loop
feed-forward control
fees
figure
file taxes
final products
finance director
financial accounting
financial budget
financial perspective
financial planning models
financial year
financial
finished goods inventory
finished goods
first in, first out (FIFO)
first stage allocation bases
first-in, first-out (FIFO) process-costing method
fiscal year fixed assets fixed cost
fixed interest rate fixed overhead expenditure variance
fixed overhead flexible-budget variance
flexible budget
flexible resources
flexible-budget variance
foreign debt foreign exchange policy foreign exchange –
foreign form freight –
full cost
full cost transfer prices
full costing
full costs of the product
functional analysis
functional organizational structure
furniture –
further processing costs
GAAP (Generally Accepted Accounting Principles) –
gain or loss garbage-can model of decision-making
GATT (General Agreement on Tariffs and Trade)
general partnership general rate of inflation
generic strategy
GNP (Gross National Product) goal congruence
443.
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457.
458.
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goals
goals of the organization
goodness-of-fit
goods received note
goodwill grace period gross income gross margin percentage
gross –
growth component
guarantor handling hard capital rationing
hard currency head office –
headquarters high-low method
PART 05
460.
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historical targets
holding costs
homogeneous cost pool
hurdle rate
hybrid costing system
IASC (International Accounting Standards Committee) idea machine
ideal standard
idle time
idle
IMF (International Monetary Fund)
import duty imputed costs
income tax refund income tax return income taxes income
incongruent decision making
increase
increasing returns to scale
incremental budgeting
incremental cash flow
incremental cost
incremental cost-allocation method
incremental revenue
incremental revenue-allocation method
incremental unit-time learning model
independent variable
indirect cost
indirect costs of a cost object
indirect labor
indirect manufacturing costs
indirect materials
indirect-cost rate
industrial engineering method
inflation
inflation adjustment
inflation
infrastructure costs
innovation
input
input-price variance
insourcing
inspection of accounts method
inspection point
installment institute of management accountants (IMA)
instrumental tests
508.
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553.
554.
555.
556.
557.
insurance integer programming
integrated cost accounting system
intensity drivers
intercept
interest rate
interest interlocking cost accounting system
intermediate product
internal business process perspective
internal failure costs
internal rate of return
internal rate of return (IRR) method
Internal Revenue Service (IRS) inventoriable costs
inventory management
inventory investment
investment centre
invitation for a bid invoice
irrelevant cost
janitor job
job cards
job cost record
job cost sheet
job costing
job-costing system
joint cost
joint product
joint stock company joint venture –
joint juristic person (corporation) just-in-time (JIP) production
just-in-time (JIT) production methods
just-in-time (JIT) purchasing
just-in-time purchasing techniques
kaizen budgeting
kaizen costing
kanbans
L/C (Letter of Credit) labor law labor labor cost accounting
labor efficiency variance
labor time record
land last in, first out
558.
559.
560.
561.
562.
563.
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565.
566.
567.
568.
569.
570.
lawsuit lawyer –
lean production
learning and growth perspective
learning curve
learning machine
learning-curve effect
least-squares method
ledger legal entity legal opinion legal proceedings letter of credit –
PART 06
571.
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615.
616.
617.
618.
letter of guarantee liabilities LIBOR (London Inter-Bank Offer Rate)
life-cycle budgeting
life-cycle costing
limited liability company (LLC) –
limited partnership –
limiting factor
line item budgets
line management
linear cost function
linear programming (LP)
lines of credit loan –
locked-in costs
long-range planning
long-run cost
long-run decisions
long-term assets long-term plan
long-term variable costs
long-term - a
lowest common multiple method
Ltd. (limited liability company) machine hour rate
machinery and equipment main product
make-or-buy decisions
management accounting
management audits
management by exception
management control system
manufacturing cells
manufacturing cycle efficiency (MCE)
manufacturing cycle time
manufacturing lead time
manufacturing overhead
manufacturing overhead allocated
manufacturing overhead applied
manufacturing overhead costs
manufacturing resource planning
manufacturing-sector company
margin of safety
margin marginal cost transfer prices
marginal cost/revenue
marginal costing
marginal rate of substitution
619.
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664.
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667.
668.
market (non-diversifiable) risk
market portfolio
market share variance
market share market size variance
market-based transfer prices
market-share variance
market-size variance
master budget
master production schedule
master-budget capacity utilization
material mix variance
material price variance
material usage variance
materials requirement plan
materials requirements planning (MRP)
materials requisition
materials requisition records
materials yield variance
maturity maximax criterion
maximin criterion
MBA (Master of Business Administration) merchandising-sector company
merger minimum required rate of return
minority minutes (of a meeting) miscellaneous –
mission
mixed cost
models of resource consumption
money laundering monopolistic/imperfect competition
Monte Carlo simulation analysis
moral hazard
mortgage –
motivation
multicollinearity
multiple regression
municipal service tax (ISSQN)
mutually exclusive projects
natural person (individual) negotiated targets
negotiated transfer prices
net equity net income
net marginal revenue
net present value
net present value (NPV) method
669.
670.
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672.
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680.
681.
682.
683.
684.
685.
net profit net realizable value method
net sales nominal and money interest rates
nominal cash flows
nominal rate of return
non-accounting style
nonlinear cost function
non-programmed decision
non-value added activities
nonvalue-added cost
normal activity
normal capacity utilization
normal costing
normal losses
normal spoilage
notary public –
PART 07
686.
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723.
724.
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727.
728.
729.
730.
731.
732.
733.
734.
notional profit
objective function
objective probabilities
objectives
objectives of the organization
off-book accounting on-time performance
operating budget
operating costing
operating decisions
operating department
operating income
operating leverage
operation
operation costing system
opportunity cost
opportunity cost of an investment
opportunity cost of capital
optimized production technology
ordering costs
ordinance
organization structure
outcomes
output controls
output unit-level costs
output-level overhead variance
outsourcing
outstanding balance overabsorbed indirect costs
overallocated indirect costs
overapplied indirect costs
overdue overhead analysis sheet
overhead overheads
overtime premium
ownership –
paid-in capital paid-in
Pareto analysis
Pareto diagram
partial productivity
participation
payable payback
payback method
payoff
payroll accounting
payroll -
735.
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738.
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781.
782.
783.
784.
peak-load pricing
peanut-butter costing
penetration pricing policy
perfectly competitive market
performance audits
performance reports
period cost adjustment
period costs
personnel controls
petty cash physical measures method
plaintiff planning
planning, programming budgeting systems (PPBS)
plant plant-wide rate
portfolio
portfolio analysis
postage post-completion audit
post-dated check power of attorney –
practical capacity
precautionary motive
predatory pricing
preferred share preferred stock prepaid expenses - de
prepayment present value
prevention costs
previous department costs
previous process cost
previous
price discounting
price discrimination
price elasticity of demand
price quotation price setters
price takers
price variance
price-recovery component
price-skimming policy
prime cost
prime cost percentage method
prime rate priority based budgets
priority based incremental budgets
probability
probability distribution
785.
786.
787.
788.
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790.
791.
792.
793.
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795.
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797.
798.
799.
problem solving
process costing
process-costing system
product
product cost
product differentiation
product flow line
product life cycle
product overcosting
product undercosting
product-cost cross-subsidization
production
production department
production efficiency ratio
production volume ratio
PART 08
800.
801.
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834.
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842.
843.
844.
845.
846.
847.
production-denominator level
production-volume variance
productivity
productivity component
product-line sustaining activities
product-mix decisions
product-sustaining activities
product-sustaining costs
profit centre
profit
profitability index
profit-conscious style
profit-volume graph
profit-volume ratio
pro-forma statements
programmed decision
progress payments
property tax
proration
proxy
public limited company
public translator
pull manufacturing system
purchase order lead time
purchase
purchasing costs
purchasing efficiency variance
purchasing planning variance
purchasing power
push manufacturing system
qualitative factors
quality measures
quality of design
quantitative factors
quarter
quarterly
random uncontrollable factors
rate variance
rate
rationalization machine
raw materials
real cash flows
real estate
real rate of interest
real rate of return
receivable
reciprocal allocation method
reengineering
848.
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897.
refined costing system
regression analysis
regression equation
regret criterion
regular corporation
reimbursement
relative performance evaluation
relevant cost
relevant costing
relevant production range
relevant range
relevant revenues
remittance
rent
reorder point
repeated distribution method
replacement cost
report
required rate of return (RRR)
research and development
residual income (RI)
residual term
residual value - valor residual
resource cost drivers
responsibility accounting
responsibility centre
results controls
retained earnings retention money
retirement –
return on capital employed
return on investment (ROI)
revenue
revenue allocation
revenue center
revenue driver
revenue production costing
reverse engineering
rework
rightsizing
risk
risk neutral
risk premium
risk-adjusted cost of capital
risk-averter
risk-free gilt-edged securities
risk-seeker
rolling budget
rolling budgeting
royalty -
898.
899.
900.
901.
902.
903.
904.
905.
906.
907.
908.
909.
910.
running balance
safety stocks
sales commission sales margin mix variance
sales margin volume variance
sales mix
sales quantity variance
sales value at split off method
sales value at split-off point method
sales
sales-mix variance
sales-quantity variance
sales-volume variance
PART 09
911.
912.
913.
914.
915.
916.
917.
918.
919.
920.
921.
922.
923.
924.
925.
926.
927.
928.
929.
930.
931.
932.
933.
934.
935.
936.
937.
938.
939.
940.
941.
942.
943.
944.
945.
946.
947.
948.
949.
950.
951.
952.
953.
954.
955.
956.
957.
958.
satisficing
savings account schedule scorekeeping
scrap
scrap value
securities security market line
self-employed self-liquidating cycle
selling-price variance
semi-fixed costs
semi-variable cost
sensitivity analysis
separable costs
sequential allocation method
sequential tracking
service department
service-sector company
service-sustaining activities
service-sustaining costs
settlement shadow price
shareholder –
short-term decisions
short-term simple regression
simplex method
simultaneous equation method
single corporate cost of capital
single most likely estimate
single-rate cost-allocation method
slack variables
slope coefficient
social control
social responsibility
social tests
soft capital rationing
solicitor
source documents
special studies
specific (diversifiable) risk
specification analysis
specified order of closing method
speculative motive
split-off point
spoilage
spread
959.
960.
961.
962.
963.
964.
965.
966.
967.
968.
969.
970.
971.
972.
973.
974.
975.
976.
977.
978.
979.
980.
981.
982.
983.
984.
985.
986.
987.
988.
989.
990.
991.
992.
993.
994.
995.
996.
997.
998.
999.
1000.
1001.
1002.
1003.
1004.
1005.
1006.
1007.
1008.
staff management
stand-alone cost allocation method
stand-alone revenue-allocation method
standard
standard cost centers
standard costing
standard costs
standard deviation
standard error of the coefficient
standard error of the estimate
standard error of the estimated coefficient
standard hours
standard hours produced
standard input
standby letter of credit statement states of nature
static budget
static-budget variance
statistical quality control charts
statute of limitations steady state production level
step cost function
step fixed costs
step-down allocation method
stock exchange
stock market
stock
stockholder
stock out
stock out costs
stockroom –
storage –
stores ledger account
stores requisition
straight-line depreciation method
strategic analysis
strategic control
strategic decisions
strategic management accounting
strategic planning
strategy
subjective judgements
subjective probabilities
suboptional decision making
subpoena
subscription
subsidiary –
sue sundries
1009.
sunk cost
1010.
super-variable costing
1011.
supplies –
1012.
supply and demand 1013.
supply chain
1014.
support department
1015.
surplus –
1016.
SWIFT (Society for Worldwide Interbank Financial
Telecomunications)
1017.
takeover –
1018.
target cost per unit
1019.
target costing
1020.
target operating income per unit
1021.
target price
1022.
target rate of return on invested capital
1023.
target rate of return on investment
1024.
task instrumentality
PART 10
1025.
1026.
1027.
1028.
1029.
1030.
1031.
1032.
1033.
1034.
1035.
1036.
1037.
1038.
1039.
1040.
1041.
1042.
1043.
1044.
1045.
1046.
1047.
1048.
1049.
1050.
1051.
1052.
1053.
1054.
1055.
1056.
1057.
1058.
1059.
1060.
1061.
1062.
1063.
1064.
1065.
1066.
1067.
1068.
1069.
1070.
1071.
1072.
tax break
tax deduction tax evasion tax exemption tax haven tax incentive tax provision taxation –
taxes –
taxpayer –
tear-down analysis
tender
terms of payment
tests of reliability
theoretical capacity
theoretical maximum capacity
theory of constraints (TOC)
throughput accounting
throughput contribution
throughput costing
time deposit time driver
time sheets
time value of money
time-based measures
timetable toll –
tools –
top-down budget setting
total factor productivity (TFP)
total fixed overhead variance
total labor variance
total material variance
total quality management
total sales margin variance
total variable overhead variance
trade surplus trade
trademark traditional costing systems
transaction drivers
transactions motive
transfer price
transfer transferred-in costs
travel treasury
trigger point
1073.
1074.
1075.
1076.
1077.
1078.
1079.
1080.
1081.
1082.
1083.
1084.
1085.
1086.
1087.
1088.
1089.
1090.
1091.
1092.
1093.
1094.
1095.
1096.
1097.
1098.
1099.
1100.
1101.
1102.
1103.
1104.
1105.
1106.
1107.
1108.
1109.
1110.
1111.
1112.
1113.
1114.
1115.
1116.
1117.
1118.
1119.
1120.
1121.
1122.
turnover
two-part transfer pricing system
unavoidable cost
uncertainty
uncollectible –
uncontrollable planning variance
under- or over-recovery of overheads
under absorbed indirect costs
under allocated indirect costs
under applied indirect costs
unfavorable variance
unit cost
unit objectives
unit-level activities
units of output method
unpaid unused capacity
usage variance
utilities
value added activity
value analysis
value chain
value date (due date, maturity date)
value engineering
value for money audits
value propositions
value-added cost
value-added tax value-chain analysis
variable contribution
variable cost
variable costing
variable costing variable overhead efficiency variance
variable overhead expenditure variance
variable overhead flexible-budget variance
variable overhead spending variance
variable short-run contribution margin
variance
variance analysis
volume capacity variance
volume efficiency variance
volume variance
wage rate variance
warehouse waste
weighted average cost
weighted average cost of capital
weighted-average process-costing method
whole -
1123.
1124.
1125.
1126.
1127.
1128.
1129.
1130.
1131.
1132.
1133.
1134.
1135.
1136.
1137.
1138.
1139.
wire SWIFT code (SWIFT)
withdraw withdrawal withhold –
witness work in progress
work in progress working capital work-in-process inventory
work-measurement method
write off write-down writing-down allowances
written-down value
written-down value zero-based budgeting
zero-defects policy