- AAA (American Accounting Association)
- ABC (Activity-based costing)
- Abnormal Profits
- Abnormal Spoilage
- Absorption Costing
- Abusive Tax Shelters
- Accelerated Cost Recovery System (ACRS)
- Accelerated-Depreciation Method
- Account
- Account Groups
- Account Reconciliation
- Accountancy
- Accountant
- Accounting
- Accounting Anomalies
- Accounting Cycle
- Accounting Entity
- Accounting Equation
- Accounting Estimate
- Accounting Income
- Accounting Information Systems (AIS)
- Accounting Period
- Accounting Principles
- Accounting Principles Board (APB)
- Accounting Profit
- Accounting Rate-of-Return Method
- Accounting Standard
- Accounting Standards Executive Committee (AcSEC)
- Accounting System
- Accounts Payable (AP)
- Accounts Payable Turnover
- Accounts Receivable (AR)
- Accounts Receivable (Customers) Subsidiary Ledger
- Accounts Receivable Turnover
- Accredited Investor
- Accrual-basis Accounting
- Accruals
- Accrued Expenses
- Accrued Liability
- Accrued Revenues
- Accumulated Depreciation
- Acquisition Cost
- Activity-Based Budgeting (ABB)
- Activity-Based Responsibility Accounting (ABRA)
- Activity Capacity
- Activity Driver
- Activity Inputs
- Additions and Improvements
- Adjusted Trial Balance
- Adjusting Entries
- Admission by Investment
- Admission by the Purchase of an Interest
- Aging Accounts Receivable
- Allowance Method
- Amortization
- Asset Turnover
- Assets
- Auditing
- Authorized stock
- Average Collection Period
- Average-Cost Method
- Bad Debt Expense
- Balance Sheet
- Bank Reconciliation
- Bank Service Charge
- Bank Statement
- Basic Accounting Equation
- Bonding
- Bonus
- Calendar Year
- Capital Deficiency
- Capital Expenditures
- Cash
- Cash-basis Accounting
- Cash Dividend
- Cash Equivalents
- Cash (Net) Realizable Value
- Cash Payment Journal
- Cash Receipts Journal
- Chart of Accounts
- Charter
- Check
- Classified Balance Sheet
- Closing Entries
- Comparability
- Compound Entry
- Consigned Goods
- Consistency
- Consistency Concept
- Contingent Liability
- Contra Asset Account
- Contra Revenue Account
- Control Account
- Convergence
- Copyrights
- Corporation
- Correcting Entries
- Cost Constraint
- Cost of Goods Sold (COGS)