INDEX

Locators for pages 309–318 indicate glossary; n indicates a note

A

Absorbed costs, 217–218, 309

Accelerated depreciation, 83-84, 309

Accountants, 259, 274–276

auditors v., 265–266

Accounting. See specific topics

Accounts payable, 128–129, 254, 309

Accounts receivable, 122, 254, 309

Accounts receivable turnover, 244–245, 309

Accrual accounting, 5–7, 14, 129, 140, 197, 309

Accrued expenses, 129, 254

Accrued wages, 129

Accumulated depreciation, 81, 90–91, 95, 124, 309

Acquisition budget, 201

Actual sales volume, 193

Additional paid-in capital, 153, 158

Administrative expense budget, 178–180

Administrative expenses, 226, 228

AICPA. See American Institute of Certified Public Accountants

Allowance for bad debts, 26–27, 122, 309

Allowance for ...

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