Account groups


Accounting changes

Disclosure checklist

Accounting Principles Board Opinions

APB 18
APB 20

Accounting Research Bulletins

ARB 43

Accrual basis of accounting

Actuarial calculations (for defined benefit pension plans)

Actuarial assumptions
Actuarial cost method
Aggregate method
Attained age
Entry age
Frozen attained age
Frozen entry age
Projected unit credit
Unprojected unit credit
Actuarial value of assets
Amortization method
Level dollar
Level percentage of projected payroll
Amortization of the total unfunded actuarial accrued liability
Benefits to be included
Contribution deficiencies and excess contributions
Economic assumptions
Employer’s annual required contribution (ARC)
Funded ratio
Maximum amortization period
Minimum amortization period
Normal cost
Parameters for

Actuarial Standard of Practice 4, Measuring Pension Obligations

Advance refundings of debt

Agency funds

Deferred compensation plans
Pass-through grants
Special assessments

Agent fees

Agent multiemployer plan

Allocated claims adjustment expenses

Allocated insurance contract


Level dollar method
Level percentage of projected payroll method
Maximum period
Minimum period
Of the total unfunded actuarial accrued liability

Annual required contribution (ARC) employer’s

Calculation of

Annuity contracts

Appropriated budget

Arbitrage rebate accounting


Balance sheet

Effect of GASBS 28 on

Banking pool

Bargain purchase option

Basic financial statements

For state and local governments ...

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