Financial Statements

Index

Page numbers in bold face reference definitions and explanations.

Page numbers in italics reference AppleSeed Enterprises’ transactions examples.

A

absorption 139

accounts 189

accounting entity 11

accounting model 3

accounts payable 32, 122, 126, 130, 132, 140, 142, 146, 152, 170, 191

accounts receivable 19,22, 152, 156, 158, 160, 192

accrual basis 13, 58, 59

accrued expenses 33, 98, 104, 106, 114, 128, 142, 152, 156, 158, 160, 168, 191

accumulated deficit 40

accumulated depreciation 130, 142

acquisition accounting 264

actions 222–223

aggressive accounting policies 207

allocation 13

amortization schedule 101

asset groupings 19

asset management ratios 198, 199

asset turn 199

assets 16, 17, 18

average cost method 208

B

bad debt 161

balance ...