PHR and SPHR Professional in Human Resources Certification Complete Study Guide., 5th Edition

Index

A

• AAPs (affirmative action plans), 522–527
• absenteeism, 256–257
• ACA (Affordable Care Act), 594
• accountability, 59–61
• accounting
  • AICPA (American Institute of Certified Public Accountants), 28
  • balance sheet, 355, 432
  • cost accounting, 28
  • FASB (Financial Accounting Standards Board), 28
  • fiscal year, 355, 432
  • GAAP (generally accepted accounting principles), 28, 355
  • income sheet, 432
  • income statement, 355, 432
  • P&L (profit and loss statement), 355, 432
  • SEC (Securities and Exchange Commission), 28
  • statement of cash flows, 355, 432
  • terminology, 356, 433
• acculturation, 393
• acquired needs theory (McClelland), 230–231
• ADA (Americans with Disabilities Act) of 1990, 529–530
• Adams, J. Stacey, equity theory, 231
• AD&D (accidental death and dismemberment) ...