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Introductory Accounting by Lisa A. Bucki, Gail Perry, David H. Ringstrom

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APPENDIXA

Glossary

absolute reference An instruction that tells a spreadsheet program not to change the column letter and/or row number when you copy a formula.

account balance The amount being carried on your books as an asset, liability, equity, revenue, or expense. Account balances that affect your income statement are reset to 0 at the start of each year.

accounting A system of recording financial transactions that can be thought of as a way of keeping score within your business.

accounting ledger A traditional paper accounting book with at least four columns: date, description, and two amount columns.

accounting method The method of revenue and expense recognition for a business.

accounts An accounting system category that stores the value ...

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