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Definitions (175)
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special report
Special report is a term applied to auditors' reports issued in connection with various types of financial presentations, including financial statements that are prepared in conformity with a com [..]
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inventory
Tangible property held for sale, or materials used in a production process to make a product.
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volunteer income tax assistance
(VITA) IRS program designed to help low and moderate-income taxpayers complete their annual tax returns at no cost.
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accelerated depreciation
Method that records greater depreciation than straight-line depreciation in the early years and less depreciation than straight-line in the later years of an asset's holding period. (See straight [..]
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account
Formal record that represents, in words, money or other unit of measurement, certain resources, claims to such resources, transactions or other events that result in changes to those resources and cla [..]
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account payable
Amount owed to a creditor for delivered goods or completed services.
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account receivable
Claim against a debtor for an uncollected amount, generally from a completed transaction of sales or services rendered.
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accountant
Individual who measures and reports economic events to help managers, investors, tax authorities and others in making smart financial decisions. CPAs (Certified Public Accountants) are qualified accou [..]
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accountant's report
Formal document that communicates an independent accountant's: (1) expression of limited assurance on financial statements as a result of performing inquiry and analytic procedures (Review Report [..]
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accounting
Recording and reporting of financial transactions, including the origination of the transaction, its recognition, processing, and summarization in the financial statements.
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