Accounting
Terms
Dictionary
U.S. GAAP
Codification
Accounting Topics
Accounting Terms Dictionary
2
Definitions and Examples
Accounting Terms Index
Qualitative characteristics of accounting information
Double-entry method of recording accounting transactions
Journal Entries for Merchandise Transactions
Financial Statements Overview
Elements of Financial Statements
Examples of Asset Accounts
Assets: Definition and Classification
Accounts receivable and allowance for doubtful accounts
Notes receivable and imputation of interest
Classification of inventory
Goods in transit
Consigned goods
Recording Inventory Transactions
Inventory: Cost flow assumptions
Inventory measurement: Lower of Cost or Market
Depreciation of Property, Plant and Equipment
Straight Line Depreciation Examples
Double Declining Balance Method Example 1
Double Declining Balance Method Example 2
Index of
Accounting Terms
Dictionary
U.S. GAAP by Codification Topic
105 GAAP Hierarchy
105 GAAP History
205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting
310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory
340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales
410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments
505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock
605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements
715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements
805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167
815 Derivatives and Hedging Overview
820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option
830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest
840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions
855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156
985-20 Costs of software to be sold
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