A Dictionary of AccountingJonathan Law, Gary Owen This best-selling dictionary includes more than 3,700 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, direct taxation, indirect taxation, auditing, corporate finance, and accounting bodies and institutions. It boasts feature entries on key areas (e.g. Bankruptcy Law and the FTSE share indexes), and its international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. Over 250 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e.g. the growing importance of International Accounting Standards, recent legislation, UK tax changes, and reliefs and allowances (e.g. Entrepreneurs' Relief, Annual Investment Allowance). In addition, coverage of taxation, finance, and audit has been increased and all entries have been revised to ensure they are up-to-date. With its authoritative and straightforward definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms. |
Contents
A Dictionary of Accounting | 1 |
Bankruptcy Law Feature | 52 |
Assessment of Damages Feature | 131 |
Data Protection Act 1998 Feature | 133 |
European Economic and Monetary Union Feature | 175 |
The FTSE Indexes Feature | 203 |
International Standard Setters Feature | 248 |
Mortgage Law Feature | 287 |
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Common terms and phrases
Abbreviation absorption costing accounting period Accounting Standards Board activity activity-based costing agreement amount annual audit auditor balance sheet bank budget calculated cash flow charge cheque Companies Act Companies Act 2006 company's Compare contract control account corporation tax cost centre creditors debit debt debtors depreciation direct labour direct materials directors discount dividend earnings employees equity example expenditure Financial Reporting Standard financial statements fixed assets funds income tax incurred interest International Accounting Standard investment issued ledger liabilities limited company liquidation loan London Stock Exchange loss account method net present value operating organization overhead paid payment pension person production profit and loss purchase ratio revenue risk securities share capital shareholders specified Standard Accounting Practice standard costing Stock Exchange subsidiary trade transactions transfer usually value added tax variance