Explore accounting terms related to accounting concepts and principles.
Use the search function to find a CMA glossary term:
Browse accounting concepts and principles glossary terms:
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Verifiability
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Uncertainty
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U.S. GAAP (Generally Accepted Accounting Principles)
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Transaction Processing
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Operational Objectives
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Normal Profit
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Objective Setting
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Objectivity
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Operational Accountability
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Opportunity Costs
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Organizational Goals
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Premium Pricing
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Price Elastic Demand
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Price Inelastic Demand
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Real Interest Rate
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Transaction Cycles
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Supply Curve
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Supply
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Substitutes
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Prorate
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Sole Proprietorship
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Simple Regression
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Reliability
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Recognition
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Industry Risk
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Inferior Good
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Integrity
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Internal Factors
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Journal
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Law of Demand
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Law of Supply
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Management by Exception
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Market Equilibrium
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Market Equilibrium Price
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Materiality
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Measurable and Available
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Modified Accrual Basis of Accounting
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Net Concept
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Neutrality
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Normal Good
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Historical Cost
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Going Concern Assumption
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Going Concern
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Goal Congruence
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Consumer Price Index (CPI)
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Conservatism Principle
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Constant Returns to Scale
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Contingency Planning
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Core Competency
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Critical Success Factors
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Cumulative Effect of Change in Accounting Principle
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Decentralization
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Delegation of Authority
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Differentiation
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Effective Interest Rate
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Generally Accepted Accounting Principles (GAAP)
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Full-Disclosure Principle
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Disposable Income
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Full Accrual Basis of Accounting
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Fairness and Transparency
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Equilibrium
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Entity
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Encapsulation
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Acceptance Criteria
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Accounting Cycle
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Accounting Principles Board (APB) Opinions
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Accrual Accounting
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Accrual Accounting Method
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Accrued
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Annuity
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Assumption of Responsibility
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Balanced Budget
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Budgetary Slack
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Business Process
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Business Unit
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Cash Accounting Method
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Change in Accounting Principle
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Change in the Quantity Demanded
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Change in the Quantity Supplied
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Comparability
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Conservatism
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Abstraction
