Business terms

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Abolishment of Fund	Above the line
Absorption costing	Account Number
Accountant	Accountants' Report
Accounting	Accounting Change
Accounting clerk	Accounting cycle
Accounting equation	Accounting estimate
Accounting model	Accounting period
Accounts payable	Accounts payable subsidiary ledger
Accounts Receivable	Accredited Business Accountant
Accretive	Accrual Method
Accrual method of accounting	Accumulated depreciation
Accumulated earnings	Activity accounting
Activity-based costing	activity-based management
Actual(s)	Additional Paid in Capital
Adverse opinion	Affiliated Company
Agreed-upon procedures	Agreement
Allotment	Allowance for bad debts
Allowance for bad debts	Alternative Dispute Resolution
Alternative Minimum Tax	American Institute of Certified Public Accountants
American Tort Reform Association	Analytical procedure
Annual Budget	Anti-dilution
Appropriation	Appropriation Account
Assertion	Assets
Assurance Services Executive Committee	Attestation (Assurance) Services
Attributes	Audit
Audit committee	Audit evidence
Audit Risk	Audit Sampling
Audit schedules	Auxiliary Enterprise
Aval	Avoidable cost