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A dictionary of accounting pdf
SEC Agency authorized by the United States Congress to regulate the financial accounting reporting practices of accounting most accounting public corporations.
A federal or employer ID number is assigned to other types of entities and will use that as their TIN.
It is usually levied on those who will benefit from accounting the service.The amount of gain eligible for the 50 percent accounting exclusion is subject to per-issuer limits.Imputed Interest If no interest or an unrealistic amount of interest is charged in a salve dictionary involving certain kinds of deferred payments, then the transaction will be treated as if the realistic rate of interest had been used.Joint Return A return filed by married taxpayers or surviving spouses.(2) In insurance, the cost of specified coverage for a designated period of time.Draft Signed, written order by which one accounting party (drawer) instructs another dictionary party (drawee) to pay a specified sum to a third party (payee).FOB Shipping Point A shipping term that means that the buyer bears transportation costs from the point of origin.Excluded Income See exclusions.Comparative Financial Statement financial statement presentation in which the current amounts and the corresponding amounts for previous periods or dates also are shown.
Financial Accounting Standards Official promulgations, known as nocd statements OF financial manual accounting manual standards, by the financial accounting standards board (fasb) which are part of generally accepted accounting principles (gaap) in the United States.
Exemption Amount of a taxpayer's income that is not subject to tax.
Accumulated Depreciation Total depreciation pertaining to an asset or nocd group of assets from the time the assets were placed edition in services until the date of the financial statement or jacuzzi tax return.Litigation Support/Dispute Resolution A service that CPAs often provide to attorneys -.g., expert testimony about the value of a business or other asset, forensic accounting (a partner stealing from his other partners, or a spouse understating his income in a matrimonial action).CPA accountant who has satisfied the education, experience, and examination requirements of his or her jurisdiction necessary to be certified as a public accountant.Any owned tangible or intangible object having economic value useful to the owner.Balance Basic financial statement, usually accompanied by appropriate disclosures that describe the basis of accounting used in its preparation and presentation of a specified date the entity's assets, liabilities and the equity of its owners.Strike Price Price of a financial instrument at which conversion or exercise occurs.O Objectivity quickbook Emphasizing or expressing the nature of reality as it is apart from personal reflection or feelings; independence of mind.Personal repair Financial Statements financial statements prepared for an individual or family to show financial status.It must also be filed within the timeframe allotted or the refund may be lost.